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Putnam Valley Central School District – Financial Condition (2016M-135)
… was to examine the District’s financial conditions for the period July 1, 2014 through February 10, 2016. Background The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/putnam-valley-central-school-district-financial-condition-2016m-135Pittsford Central School District – Security of Personal, Private and Sensitive Information (PPSI) on Mobile Computing Devices and Extracurricular Cash Records and Collections (2016M-92)
… not monitor or periodically reconcile the athletic event ticket inventory to account for the number of tickets sold. … events. Monitor and periodically reconcile athletic event ticket inventory to account for the number of tickets sold. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/pittsford-central-school-district-security-personal-private-and-sensitiveNorth Shore Central School District – Fuel Inventory (2017M-89)
… The North Shore Central School District is located in the Town of Oyster Bay in Nassau County. The District, … do not have sufficient information to ensure that the log is complete and accurate. Key Recommendations Ensure … maintain a running record of gallons dispensed on the fuel log. Reconcile the fuel log to inventory records. Any …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/north-shore-central-school-district-fuel-inventory-2017m-89Roxbury Central School District – Financial Condition (2013M-207)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2011, to May 23, 2013. Background The Roxbury Central School … results of the District’s operations were reasonably close to the budgeted estimates each year, the cumulative effect of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/01/roxbury-central-school-district-financial-condition-2013m-207Erie 2-Chautauqua-Cattaraugus Board of Cooperative Educational Services (BOCES) – Adult Education Program and Professional Services (2016M-206)
… services to ensure compliance with adopted policies and all applicable laws and regulations …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/10/erie-2-chautauqua-cattaraugus-board-cooperative-educational-services-boces-adultSkaneateles Central School District – Records and Reports (2015M-154)
… Purpose of Audit The purpose of our audit was to examine the District’s financial records and reports for … consistently provide monthly bank reconciliation reports to the Board and did not reconcile the records to the bank statements for the first 5 months of the 2014-15 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/16/skaneateles-central-school-district-records-and-reports-2015m-154Marlboro Central School District – District Officials’ Outside Business Activities (2014M-241)
… have private interest in a limited liability company (LLC) that provided report card services to the District. After the LLC discontinued providing services, the Superintendent … to the Board, and the Board approved, a contract with the LLC’s principal owner to provide services similar to what the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/06/marlboro-central-school-district-district-officials-outside-businessAdirondack Central School District – Financial Condition (2016M-184)
… year totaled approximately $28.6 million. Key Findings In recent years, the Board has balanced its adopted budgets with … plan to address the declining fund balance and to guide the use of the reserve funds. Key Recommendations Carefully consider the amount of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/adirondack-central-school-district-financial-condition-2016m-184True North Rochester Preparatory Charter School – Contract Management (2014M-073)
… July 1, 2011 through August 13, 2013. Background The True North Rochester Preparatory Charter School, located in … True North Rochester Preparatory Charter School Contract …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/07/11/true-north-rochester-preparatory-charter-school-contract-management-2014mTri-Valley Central School District – Budgeting (2014M-094)
… and the Board recognized the potential liability of expired collective bargaining agreements; however, the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/tri-valley-central-school-district-budgeting-2014m-094Mount Pleasant Cottage School Union Free School District – Financial Condition (2013M-360)
… in Westchester County, and provides education to students from a residential treatment center as well as day students … of which $1.4 million had been outstanding for 30 days and $893,897 had been outstanding for 90 days or more. District officials deemed only 50 percent of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/mount-pleasant-cottage-school-union-free-school-district-financialSchool Districts’ Energy Performance Contracts (2015-MR-1)
… project costs of approximately $52.5 million. Key Findings All five districts are projected to realize the guaranteed …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/06/school-districts-energy-performance-contracts-2015-mr-1City of Binghamton – City Operations (2015M-280)
… have established a capital assessment fee to help offset the cost of water debt issued, they have not established a similar fee to help offset the cost of sewer debt issued. Key Recommendations … establishment of a sewer capital assessment fee to help offset the sewer debt. …
https://www.osc.ny.gov/local-government/audits/city/2016/06/03/city-binghamton-city-operations-2015m-280Software Management (2015-MR-3)
… [pdf] and, Monroe Community College [pdf] . Purpose of Audit The purpose of our audit was to assess software … local governments, such as community colleges, that have many different users that perform a variety of functions. … colleges need an understanding of the software they own, how it us used and how best to track user rights to ensure …
https://www.osc.ny.gov/local-government/audits/community-college/2015/09/25/software-management-2015-mr-3Town of Shelby – Financial Management (2012M-206)
… enter all transactions in the computerized accounting system, adjusted bank balances were approximately $997,800 …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-shelby-financial-management-2012m-206Town of Shandaken – Payroll (2013M-201)
… amounts from employees who under-paid, as well as reimbursement of the amounts over-paid by other employees. …
https://www.osc.ny.gov/local-government/audits/town/2013/10/02/town-shandaken-payroll-2013m-201Town of Hempstead Sanitary District No. 1 – Selected Financial Activities (2015M-206)
… vacation days without authorization and 16 employees for holiday bonus pay to which they were not entitled. District …
https://www.osc.ny.gov/local-government/audits/district/2016/03/18/town-hempstead-sanitary-district-no-1-selected-financial-activities-2015m-206Town of Riverhead – Allocation of Administrative Costs (2012M-247)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s methodology for allocating administrative costs for the period January 1, 2011, to September 30, 2012. Background …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-riverhead-allocation-administrative-costs-2012m-247Jefferson County Soil and Water Conservation District – Internal Controls Over Selected Financial Operations (2014M-171)
… September 30, 2013. Background The Jefferson County Soil and Water Conservation District provides services and funds projects related to the conservation of soil and water resources, the improvement of water quality … Jefferson County Soil and Water Conservation District Internal Controls Over …
https://www.osc.ny.gov/local-government/audits/district/2015/04/17/jefferson-county-soil-and-water-conservation-district-internal-controls-overTown of Wheatfield – Recreation Department Cash Receipts and Information Technology (2013M-200)
… did not remit all cash collected at the concession stand, totaling $12,229 for the years 2010 through 2012 to … Disbursements were made directly out of the concession stand bank account and were not reviewed and approved by the … Supervisor in a timely manner. Ensure that all concession stand cash receipts and disbursements are accounted for by …
https://www.osc.ny.gov/local-government/audits/town/2013/09/20/town-wheatfield-recreation-department-cash-receipts-and-information-technology-2013m