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Williamsville Central School District – Financial Management (2016M-274)
… that budgets include realistic appropriations based on actual needs to avoid levying taxes at a level greater than …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/williamsville-central-school-district-financial-management-2016m-274Red Hook Central School District – Financial Management (2016M-105)
… Background The Red Hook Central School District is located in the Towns of Red Hook, Rhinebeck and Milan in Dutchess County, as well as Clermont and Livingston in Columbia County. The District, which operates four schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/red-hook-central-school-district-financial-management-2016m-105Ithaca City School District – Transportation State Aid and Information Technology (2017M-63)
… Purpose of Audit The purpose of our audit was to examine the District’s transportation … The Ithaca City School District is located in the City of Ithaca, eight towns in Tompkins County and two towns in …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/ithaca-city-school-district-transportation-state-aid-and-informationNorwich City School District – Financial Condition and Cafeteria Operations (2014M-143)
… examine the internal controls over cafeteria operations for the period July 1, 2012 through January 22, 2014. … with approximately 1,950 students. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $38 … Key Findings Fund balance has consistently been used for operations and officials have consistently overestimated …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/norwich-city-school-district-financial-condition-and-cafeteria-operationsLaFargeville Central School District – Financial Condition (2016M-216)
… Purpose of Audit The purpose of our audit was to assess the District`s financial condition for the period … not officially adopted this or any other multiyear plan to address the District’s use of its excess fund balance. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/lafargeville-central-school-district-financial-condition-2016m-216Horseheads Central School District – Financial Condition (2016M-138)
… the Towns of Baldwin, Big Flats, Catlin, Erin, Horseheads and Veteran in Chemung County and the Town of Cayuta in Schuyler County. The District, … that the District needed to both increase its tax levy and use fund balance to close projected budget gaps. By not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/horseheads-central-school-district-financial-condition-2016m-138East Rochester Union Free School District – Financial Management and Separation Payments (2016M-97)
… audit was to review the District’s financial management for the period July 1, 2012 through November 24, 2015 and … examine the District’s calculation of separation payments for the period July 1, 2013 through November 24, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $26.5 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/east-rochester-union-free-school-district-financial-management-andTown of Albion – Supervisor’s Records and Reports (2024M-111)
… real property tax revenue and a $109,000 expenditure for a storage building. In addition, budgetary transfers totaling …
https://www.osc.ny.gov/local-government/audits/town/2024/11/08/town-albion-supervisors-records-and-reports-2024m-111NYSARC, Inc. – NYC Chapter (School-Age Program): Compliance With the Reimbursable Cost Manual
… focused primarily on expenses claimed on NYSARC’s CFR for the fiscal year ended June 30, 2015, and included certain expenses claimed on NYSARC’s CFRs for the two fiscal years ended June 30, 2014. Background NYSARC is a New York City-based not-for-profit organization authorized by SED to provide …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/nysarc-inc-nyc-chapter-school-age-program-compliance-reimbursable-cost-manualCity of Rye – Boat Basin Fund (2013M-289)
… June 30, 2013. Background The City of Rye is located in Westchester County, covers 20 square miles and has a … allocation of administrative services could be improved. In 2000 and 2001, the City contracted with an outside vendor … Boat Basin fund. Although the cost allocation was updated in 2001, it has not been updated since that time. The City …
https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-rye-boat-basin-fund-2013m-289Town of Owego – Shared Services Facility Capital Project (2022M-42)
… finance shortfalls. Prepare, approve and monitor budgets for each capital project and amend as needed. Approve all …
https://www.osc.ny.gov/local-government/audits/town/2022/09/30/town-owego-shared-services-facility-capital-project-2022m-42Town of Summerhill – Fund Balance and Budget Monitoring (2013M-27)
… budgeting practices, and its resultant financial condition for the period January 1, 2009, to December 31, 2012. … four elected members and an elected Town Supervisor. For the 2012 fiscal year, the Town’s budgeted appropriations … Recommendations Establish a policy and develop procedures for preparing realistic and structurally balanced budgets, …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-summerhill-fund-balance-and-budget-monitoring-2013m-27Village of Islandia – Overtime (2023M-121)
… properly approved, documented and controlled overtime for employees. Key Findings Village officials did not properly approve, document or control overtime for employees. During our audit period, the Village paid … preapproval of non-emergency overtime. Monitor the salary and overtime budgets to facilitate control of these …
https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-islandia-overtime-2023m-121Review of Travel Card Expenses
… were appropriate and made in accordance with New York State travel rules and regulations. Background According to the New York State travel rules and regulations, the State will only … was not entitled, falsifying a departure location to claim reimbursement for mileage she never traveled, and failing to …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/review-travel-card-expensesTown of West Union – Board Oversight and Cash Receipts and Disbursements (2014M-307)
… purpose of our audit was to review the Board’s oversight and the Town’s various cash receipts and disbursements processes for the period January 1, 2013 … The Town of West Union is located in Steuben County and had a population of 312 as of the 2010 census. The Town, …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-west-union-board-oversight-and-cash-receipts-and-disbursements-2014m-307North Shore Central School District – Fuel Inventory (2017M-89)
… inches, gallons of fuel in the tank (physical inventory), and a running analog meter showing gallons dispensed to date. … The department did not maintain a book inventory and reconcile it to the physical inventory for each type of … sufficient information to ensure that the log is complete and accurate. Key Recommendations Ensure electronic or manual …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/north-shore-central-school-district-fuel-inventory-2017m-89West Irondequoit Central School District – Financial Management and Separation Payments (2016M-180)
… April 12, 2016. Background The West Irondequoit Central School District is located in the Town of Irondequoit, Monroe … evidence of appropriate review. … West Irondequoit Central School District Financial Management and Separation Payments …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/west-irondequoit-central-school-district-financial-management-andTri-Valley Central School District – Budgeting (2014M-094)
… realistic budgets that are consistent with the District’s actual revenues and expenditures, including funding reserves. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/tri-valley-central-school-district-budgeting-2014m-094School Districts’ Energy Performance Contracts (2015-MR-1)
… contracts (EPCs) entered into by the five school districts for the period June 1, 2005 through November 10, 2014. … EPC is an agreement with an energy service company (ESCO) for energy services in which energy services are installed, … to improve the energy efficiency of, or produce energy for, a facility in exchange for a portion of the energy …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/06/school-districts-energy-performance-contracts-2015-mr-1Roxbury Central School District – Financial Condition (2013M-207)
… audit was to evaluate the District’s financial condition for the period July 1, 2011, to May 23, 2013. Background The … five elected members. The District’s budgeted expenditures for the 2013-14 fiscal year are approximately $10 million. … generated over $2.4 million in operating surpluses for the fiscal years ending in 2008 to 2012. To reduce the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/01/roxbury-central-school-district-financial-condition-2013m-207