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Middle Country Central School District – Extra-Classroom Activity Funds (2022M-160)
… complete report – pdf] Audit Objective Determine whether Middle Country Central School District (District) officials provided proper … that they have already implemented most of them. … audit school middle country extraclassroom activity …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/middle-country-central-school-district-extra-classroom-activity-fundsStamford Central School District – Fund Balances (2016M-106)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management practices for … July 1, 2014 through January 20, 2016. Background The Stamford Central School District is located in the Towns of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/stamford-central-school-district-fund-balances-2016m-106Mount Pleasant-Blythedale Union Free School District – Short-Term Borrowing and Purchasing (2015M-365)
… July 1, 2014 through October 30, 2015. Background The Mount Pleasant-Blythedale Union Free School District, a … by the State Legislature, is located in the Town of Mount Pleasant, Westchester County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/mount-pleasant-blythedale-union-free-school-district-short-term-borrowingMorris Central School District – Financial Operations (2015M-251)
… $9.5 million. Key Findings The auditor from the Otsego Northern Catskills Board of Cooperative Educational Services …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/morris-central-school-district-financial-operations-2015m-251Van Hornesville-Owen D. Young Central School District – Financial Condition (2016M-63)
… the Town of Minden in Montgomery County and the Town of Springfield in Otsego County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/van-hornesville-owen-d-young-central-school-district-financial-conditionAlden Central School District – Financial Management (2016M-372)
… District (District) is located in the Towns of Alden, Lancaster, Marilla and Newstead in Erie County; the Town of … 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 … The Edwards-Knox Central School District is located in the Towns of Canton, Clare, Edwards, Fine, Hermon, Pierrepont and Russell in St. Lawrence County. The District, which operates one …
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)
… of June 30, 2006. Local Finance Law Section 10.10 requires all local governments that have been authorized to issue …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/east-moriches-union-free-school-district-budget-review-b7-16-3Bath Central School District – Reserves (2016M-401)
… of Audit The purpose of our audit was to evaluate the District’s reservation of fund balance for the period July 1, … through September 30, 2016. Background The Bath Central School District is located in the Towns of Avoca, Bath, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/bath-central-school-district-reserves-2016m-401Western 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 and … November 30, 2015. Background The Western Suffolk Board of Cooperative Educational Services (BOCES) is an association …
https://www.osc.ny.gov/local-government/audits/boces/2016/09/30/western-suffolk-board-cooperative-educational-services-budget-transfers-andNorwood-Norfolk Central School District – Claims Auditing (2016M-288)
… Purpose of Audit The purpose of our audit was to examine the claims audit process for the period July 1, 2014 through …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/norwood-norfolk-central-school-district-claims-auditing-2016m-288Hamilton Fulton Montgomery Board of Cooperative Educational Services – Investment Program (2023M-116)
… and manage a comprehensive investment program. During the 12-month audit period, BOCES held $7.4 million in money … $448,000 in investment income, or $343,000 more than the $105,000 earned during our audit period. Officials did …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/22/hamilton-fulton-montgomery-board-cooperative-educational-services-investmentChateaugay Central School District – Nonresident Homeless Student State Aid (2023M-153)
… accurately prepared and submitted in a timely manner for all eligible nonresident homeless students. Complete, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/chateaugay-central-school-district-nonresident-homeless-student-state-aidSchenectady City School District – Math Workbook Inventory (2023M-65)
… math workbook (workbook) inventories and ordered workbooks as needed. Key Findings District officials did not maintain … records and ordered excessive quantities of workbooks. As a result, officials ordered 4,126 sets (each set serves one … of workbooks, nor did they perform annual inventory counts at year-end. As a result, officials were not aware of …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/schenectady-city-school-district-math-workbook-inventory-2023m-65Village of Greene – Investment Program (2023M-112)
… or $91,100 more than earned. Officials did not: Prepare monthly cash flow forecasts to estimate funds available for … of a comprehensive investment program - legality, safety, liquidity and yield - when investing available funds. …
https://www.osc.ny.gov/local-government/audits/village/2023/12/01/village-greene-investment-program-2023m-112Town of Rodman – Town Clerk/Tax Collector (2023M-85)
… complete report – pdf] Audit Objective Determine whether the Town of Rodman (Town) Town Clerk/Tax Collector (Clerk) recorded, deposited and remitted collections in a timely and accurate manner. Key Findings The Clerk …
https://www.osc.ny.gov/local-government/audits/town/2023/09/22/town-rodman-town-clerktax-collector-2023m-85Washingtonville Central School District – Reserve Funds (2014M-45)
… and use of reserves, and a detailed annual report of all reserve funds has not been prepared. The Unemployment …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/washingtonville-central-school-district-reserve-funds-2014m-45Village of Dolgeville – Treasurer’s Records and Reports (2024M-28)
… finances. Key Findings The Treasurer did not record all financial activity using proper accounting procedures. As …
https://www.osc.ny.gov/local-government/audits/village/2024/07/03/village-dolgeville-treasurers-records-and-reports-2024m-28Village of Old Westbury – Justice Court (2017M-64)
… 2015 through September 30, 2016. Background The Village of Old Westbury is located in the Towns of Oyster Bay and North … funds into each responsible Justice’s account … Village of Old Westbury Justice Court 2017M64 …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/07/07/village-old-westbury-justice-court-2017m-64Town of Erin – Town Clerk and Justice Operations (2016M-315)
… Clerk and Justice for the period January 1, 2015 through June 17, 2016. Background The Town of Erin located in Chemung … by statute. The Justice did not properly report disposed tickets to the State Department of Motor Vehicles (DMV) and … Accurately report the dispositions and dismissals of all tickets to JCF and DMV. Perform a thorough audit of the …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-erin-town-clerk-and-justice-operations-2016m-315