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Pembroke Central School District – Financial Management (2016M-31)
… District is located in the Towns of Pembroke, Darien, Batavia and Alexander in Genesee County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/pembroke-central-school-district-financial-management-2016m-31Western Suffolk Board of Cooperative Educational Services – Budget Transfers and Confirming Purchase Orders (2016M-218)
… Purpose of Audit The purpose of our audit was to review BOCES’ budget transfer … million. Key Findings Although the Board is required to approve all budget transfers above $25,000, the Chief …
https://www.osc.ny.gov/local-government/audits/boces/2016/09/30/western-suffolk-board-cooperative-educational-services-budget-transfers-andMorris Central School District – Financial Operations (2015M-251)
… District is located in the Towns of Laurens, Morris, New Lisbon and Pittsfield in Otsego County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/morris-central-school-district-financial-operations-2015m-251Bath Central School District – Reserves (2016M-401)
Bath Central School District Reserves 2016M401
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/bath-central-school-district-reserves-2016m-401Hawthorne Cedar Knolls Union Free School District – Internal Controls Over Wire Transfers (2016M-183)
… review internal controls over the District’s wire transfer process for the period July 1, 2014 through March 21, 2016. … process. Although the District has an agreement with each bank and all three banks offer various security controls such as callback verification of transactions and email confirmation of those …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hawthorne-cedar-knolls-union-free-school-district-internal-controls-overAlden Central School District – Financial Management (2016M-372)
… of $5.5 million per year, or 15.8 percent. The employee benefit accrued liability reserve, the unemployment insurance reserve and the insurance reserve are overfunded. Key Recommendations Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/alden-central-school-district-financial-management-2016m-372Edwards-Knox Central School District – Transportation State Aid and Reserve Funds (2016M-151)
… Purpose of Audit The purpose of our audit was to examine the District’s … in a timely manner for all the transportation State aid to which it was entitled for new bus purchases and did not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/edwards-knox-central-school-district-transportation-state-aid-and-reserveEast Moriches Union Free School District -- Budget Review (B7-16-3)
… in Suffolk County. Pursuant to Chapter 354 of the Laws of 2006, the State Legislature authorized the District to issue … accumulated deficit in the District’s general fund as of June 30, 2006. Local Finance Law Section 10.10 requires all local …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/east-moriches-union-free-school-district-budget-review-b7-16-3Penfield Central School District – Financial Management (2015M-162)
… are overfunded and potentially unnecessary. The school lunch fund’s total fund balance exceeds the federally … with statutory requirements. Ensure that the school lunch fund budget is balanced and consider using the excessive balance to fund school lunch operations. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/30/penfield-central-school-district-financial-management-2015m-162Niagara Falls City School District – Fuel Accountability (2015M-178)
… period July 1, 2013 through May 22, 2015. Background The Niagara Falls City School District is located in Niagara … Niagara Falls City School District Fuel Accountability …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/niagara-falls-city-school-district-fuel-accountability-2015m-178Monroe 2-Orleans Board of Cooperative Educational Services – Software Management (2015M-56)
… Purpose of Audit The purpose of our audit was to assess the Monroe 2-Orleans Board of Cooperative Educational Services’ (BOCES) software … Monroe 2Orleans Board of Cooperative Educational Services Software Management …
https://www.osc.ny.gov/local-government/audits/boces/2015/09/04/monroe-2-orleans-board-cooperative-educational-services-software-management-2015mAvon Central School District – Information Technology (2016M-123)
… and sensitive information (PPSI); wireless technology; remote access; mobile devices; sanitation and disposal of … management, protection of PPSI, wireless technology, remote access, mobile devices, sanitation and disposal of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/avon-central-school-district-information-technology-2016m-123Washingtonville Central School District – Reserve Funds (2014M-45)
… and part of the Towns of Cornwall, Hamptonburgh and New Windsor in Orange County. The District operates five schools … balance is reasonable and use any surplus amount to reduce real property taxes or finance one-time expenditures. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/washingtonville-central-school-district-reserve-funds-2014m-45City of Long Beach – Budget Review (B23-7-3)
… budget review issued in May 2022. Background The City of Long Beach, located in Nassau County, has been authorized to … budget review city long beach …
https://www.osc.ny.gov/local-government/audits/city/2023/05/05/city-long-beach-budget-review-b23-7-3Orchard Park Central School District – School Bus Procurement and Reserves (2013M-368)
… July 1, 2012 through November 20, 2013. Background The Orchard Park Central School District is located in Erie … Orchard Park Central School District School Bus Procurement …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/orchard-park-central-school-district-school-bus-procurement-and-reservesHoosic Valley Central School District – Financial Management (2014M-6)
… included overestimated appropriations. The Board failed to fund and use reserves in accordance with General Municipal …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/hoosic-valley-central-school-district-financial-management-2014m-6Town of Putnam Valley – Purchasing (2013M-193)
… Purpose of Audit The purpose of our audit was to evaluate internal controls … Town’s purchasing practices for the period January 1, 2012 to March 6, 2013. Background The Town of Putnam Valley is …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-putnam-valley-purchasing-2013m-193Greater Syracuse Property Development Corporation – Enforcement Mortgages (2017M-39)
… renovation or improvement are subject to an enforcement mortgage that secures a lien against a property. Budgeted … redevelopment plans was not always timely. Enforcement mortgage property records did not always contain … retained for each. Key Recommendations Monitor enforcement mortgage properties and communicate with buyers before the …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/28/greater-syracuse-property-development-corporation-enforcement-mortgagesVillage of Endicott – Budget Review (B4-16-7)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key Findings …
https://www.osc.ny.gov/local-government/audits/village/2016/04/15/village-endicott-budget-review-b4-16-7Genesee Community Charter School – Revenue Billing and Collection (2013M-61)
… to February 15, 2013. Background The Genesee Community Charter School, located in the City of Rochester, Monroe … Genesee Community Charter School Revenue Billing and Collection 2013M61 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/10/genesee-community-charter-school-revenue-billing-and-collection-2013m-61