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Caledonia-Mumford Central School District – Online Banking (2016M-227)
… Background The Caledonia-Mumford Central School District is located in the Town of Le Roy in Genesee County, the Town … operates three schools with approximately 820 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/21/caledonia-mumford-central-school-district-online-banking-2016m-227Penfield Central School District – Financial Management (2015M-162)
… 7, 2015. Background The Penfield Central School District is located in the Towns of Penfield, Brighton, Perinton and … operates six schools with approximately 4,500 students, is governed by an elected seven-member Board of Education. … requirements. Ensure that the school lunch fund budget is balanced and consider using the excessive balance to fund …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/30/penfield-central-school-district-financial-management-2015m-162Accounts Payable Advisory No. 15
… Subject: Voucher Authorizers Guidance: This advisory is intended to remind Business Units that individuals …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/15-voucher-authorizersAccounts Payable Advisory No. 9
… Number Requirements , Business Units must ensure there is a unique invoice number for each voucher. Due to National …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/9-complex-entity-national-gridTown of Worcester – Claims Audit (2022M-145)
… and deliberate audit of claims and ensure each claim is adequately supported, for legitimate Town expenditures and …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-worcester-claims-audit-2022m-145Candor Central School District – Separation Payments and Leave Accruals (2022M-21)
… usage were not always recorded properly or in accordance with collective bargaining agreements (CBAs), which resulted … employees of more than $1,600. Key Recommendations Consult with legal counsel to review identified overpayments in this … they are accurate, properly supported and in accordance with CBAs, employment contracts or Board resolutions. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/candor-central-school-district-separation-payments-and-leave-accrualsDownsville Central School District – Fund Balance (2016M-79)
… 2016. Background The Downsville Central School District is located in the Towns of Andes, Colchester, Hamden, … which operates one school with approximately 295 students, is governed by an elected five-member Board of Education. … Ensure that the District’s unrestricted fund balance is in compliance with statutory limits and use the surplus …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/downsville-central-school-district-fund-balance-2016m-79East Meadow Union Free School District – Financial Condition (2015M-332)
… Nassau County. The District, which operates nine schools with approximately 7,200 students, is governed by an elected … the District’s fund balance policy to ensure compliance with statutory requirements and use the surplus unrestricted … that is not needed to fund operations. Adopt budgets with realistic expenditure estimates. Use excess reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/east-meadow-union-free-school-district-financial-condition-2015m-332Amherst Central School District –Financial Condition (2016M-167)
… 31, 2016. Background The Amherst Central School District is located in the Towns of Amherst and Cheektowaga in Erie … operates four schools with approximately 2,900 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/amherst-central-school-district-financial-condition-2016m-167Village of Pelham – Information Technology (2016M-410)
… through August 11, 2016. Background The Village of Pelham is located in the Town of Pelham in Westchester County and has a population of approximately 6,900. The Village is governed by an elected seven-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-pelham-information-technology-2016m-410Brighton Central School District – Procurement (2022M-205)
… statutory requirements and good business practices. Of the nine CIP contracts totaling $4.4 million awarded to … awarded two contracts, totaling $2.8 million. Instead of competitively bidding these contracts, officials used …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/brighton-central-school-district-procurement-2022m-205Weedsport Central School District – Procurement and Claims Audit (2021M-199)
… were paid. District officials did not seek competition for purchases totaling $736,858 made from two vendors and … into a written contract and did not seek competition for the District’s external audit services, as required. 23 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/weedsport-central-school-district-procurement-and-claims-audit-2021m-199Greater Syracuse Property Development Corporation – Enforcement Mortgages (2017M-39)
… Syracuse Property Development Corporation (Land Bank) is a not-for-profit corporation authorized by the New York State "Land Bank Act." The Land Bank, which is governed by an appointed five-member Board of Directors, …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/28/greater-syracuse-property-development-corporation-enforcement-mortgagesTown of Urbana – Access Controls (2022M-4)
… Enter into an adequate service level agreement (SLA) with the Town’s IT vendor or monitor compliance with this agreement. Key Recommendations Adopt comprehensive … Establish a detailed, clear and comprehensive SLA with the IT vendor to address the Town’s specific needs and …
https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-access-controls-2022m-4City of Dunkirk – Billing Enforcement (2020M-117)
… $432,064 in January 2019. Charge penalties in accordance with the Code. Of the 30 accounts reviewed, approximately … had implemented shut-off procedures in accordance with the Code, the City could have collected more than … according to the Code. The Treasurer generally disagreed with the findings but indicated he would take corrective …
https://www.osc.ny.gov/local-government/audits/city/2021/06/11/city-dunkirk-billing-enforcement-2020m-117Ballston Lake Fire District – Length of Service Awards Program Service Credit (2016M-379)
… July 31, 2016. Background The Ballston Lake Fire District is a district corporation of the State, distinct and separate … the Town of Ballston, in Saratoga County. The District is governed by an elected five-member Board of Fire … point system and ensure that the District’s point system is consistent with statutory requirements. … Ballston Lake …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/17/ballston-lake-fire-district-length-service-awards-program-service-creditGenesee Community Charter School Non-Payroll Disbursements (2020M-34)
… Review and revise policies, and adopt additional policies, to address current operations and needs, and ensure adopted policies are communicated to staff and enforced. Ensure a thorough, independent review of disbursements occurs prior to payment to verify that disbursements are adequately …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/07/24/genesee-community-charter-school-non-payroll-disbursements-2020m-34Newburgh Enlarged City School District - Financial Management and Information Technology (2017M-169)
… financial condition. Determine whether the District’s information technology (IT) system was adequately secured and protected …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/newburgh-enlarged-city-school-district-financial-management-andGreater Southern Tier Board of Cooperative Educational Services – Capital Assets (2024M-35)
… Educational Services (BOCES) officials properly monitored and accounted for capital assets. Key Findings BOCES … in at least 10 years. As a result, officials lack assurance the capital asset records are complete and … $65,400, did not have required asset tags, were not on the inventory asset list and/or had incorrect locations on …
https://www.osc.ny.gov/local-government/audits/boces/2024/06/21/greater-southern-tier-board-cooperative-educational-services-capital-assets-2024mTown of Saratoga – Budgeting and Fund Balance Management (2022M-82)
Determine whether the Town of Saratoga Town Board Board adopted realistic budgets and effectively managed fund balance
https://www.osc.ny.gov/local-government/audits/town/2022/09/02/town-saratoga-budgeting-and-fund-balance-management-2022m-82