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Town of Berne – Board Oversight (2021M-77)
… of financial operations and exceeded its authority under New York State Town Law (Town Law) by authorizing the Supervisor … the Board did not request or receive monthly cash reports detailing money received and disbursed, monthly bank …
https://www.osc.ny.gov/local-government/audits/town/2021/09/17/town-berne-board-oversight-2021m-77Safe Schools Against Violence in Education (SAVE) Act - Safety Plans - 2019-MS-1
… plans to school officials and SED confidentially. 2 1 For one school, we only reviewed the 2018-19 district-wide …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/07/25/safe-schools-against-violence-education-save-act-safety-plans-2019-ms-1Central New York Regional Market Authority – Internal Controls Over Selected Financial Operations (2015M-235)
… Market Authority is located in the City of Syracuse in Onondaga County and was established as a centrally located … Oswego and Wayne counties. The Authority is governed by a 13-member Board of Directors composed of 12 members appointed by the governing board of each county served and the New York …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/12/31/central-new-york-regional-market-authority-internal-controls-overBuffalo Academy of Science Charter School – School Building Lease (2013M-138)
… educational services corporation (Corporation) from the New York-New Jersey metropolitan area that did not have any apparent …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/buffalo-academy-science-charter-school-school-building-lease-2013m-138Andover Central School District – Internal Controls Over Reserve Funds (2013M-162)
… 30, 2013. Background The Andover Central School District is located in Allegany and Steuben Counties. The District is governed by the Board of Education composed of five …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/13/andover-central-school-district-internal-controls-over-reserve-fundsVillage of Riverside – Treasurer’s Misappropriation of Funds (2013M-349)
… September 27, 2013. Background The Village of Riverside is located in Steuben County and has a population of approximately 500 residents. The Village Board is the elected legislative body, which comprises the Mayor …
https://www.osc.ny.gov/local-government/audits/village/2014/04/08/village-riverside-treasurers-misappropriation-funds-2013m-349Town of Leicester – Budgeting and Financial Oversight (2015M-158)
… through March 24, 2015. Background The Town of Leicester is located in Livingston County and has an approximate population of 2,200. The Town is governed by an elected five-member Town Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/town/2015/11/13/town-leicester-budgeting-and-financial-oversight-2015m-158William Floyd Union Free School District – Payroll (2016M-165)
… The William Floyd Union Free School District is located in the Town of Brookhaven, Suffolk County. The District, … process. The District does not have adequate procedures in place to ensure overtime is preapproved, and District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/william-floyd-union-free-school-district-payroll-2016m-165Williamsville Central School District – Financial Management (2016M-274)
… based on actual needs to avoid levying taxes at a level greater than needed and ensure that estimates in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/williamsville-central-school-district-financial-management-2016m-274Oswego City School District – Financial Management and Nonresident Foster Student Tuition (2016M-224)
… July 1, 2014 through December 31, 2015. Background The Oswego City School District is located in the City of Oswego, the Towns of Minetto, Oswego, Scriba and Volney in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/oswego-city-school-district-financial-management-and-nonresident-fosterKiryas Joel Union Free School District – Financial Condition and Selected Employee Reimbursements (2016M-331)
… Purpose of Audit The purpose of our audit was to evaluate the District's financial condition and selected employee reimbursement … District reimbursed an ineligible employee for $4,726 in daycare expenses. Key Recommendations Use surplus fund …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/03/kiryas-joel-union-free-school-district-financial-condition-and-selectedRed Hook Central School District – Financial Management (2016M-105)
… million or 106 percent, totaling approximately $3 million at the end of 2014-15. Key Recommendations Develop a plan to …
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-informationNorth Syracuse Central School District – Payroll Access and Certification (2016M-178)
… such as sign-in sheets and certificates of completion, as part of the certification process. Ensure that the payroll …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/north-syracuse-central-school-district-payroll-access-and-certificationSalem Central School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-394)
… Background The Salem Central School District is located in Washington County and is governed by the Board of … closing out inactive clubs and the remittance of cash in a timely manner. Ensure the central treasurer and faculty …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/salem-central-school-district-internal-controls-over-extra-classroomBelleville-Henderson Central School District – Financial Condition (2016M-46)
… Central School District is located in the Towns of Adams, Ellisburg and Henderson in Jefferson County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/belleville-henderson-central-school-district-financial-condition-2016m-46Norwich City School District – Financial Condition and Cafeteria Operations (2014M-143)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition and examine the … without documentation, causing lunch participation figures to be inflated and the claiming of reimbursements to which the District is not entitled. Unpaid school lunch …
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)
… 2016. Background The LaFargeville Central School District is located in the Towns of Alexandria, Clayton, Le Ray, … which operates one school with approximately 560 students, is governed by an elected five-member Board of Education. …
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)
… 2016. Background The Horseheads Central School District is located in the Towns of Baldwin, Big Flats, Catlin, Erin, … operates seven schools with approximately 4,000 students, is governed by an elected nine-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/horseheads-central-school-district-financial-condition-2016m-138Gorham-Middlesex Central School District – Multiyear Planning (2016M-177)
… (also known as Marcus Whitman) Central School District is located in the Towns of Gorham, Hopewell and Seneca in … operates four schools with approximately 1,250 students, is governed by an elected nine-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/gorham-middlesex-central-school-district-multiyear-planning-2016m-177