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Corinth Central School District – Financial Condition (2015M-68)
… structurally balanced because the Board routinely relied on significant amounts of appropriated fund balance to … future budgets are structurally balanced without relying on fund balance as a financing source. Develop a …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/05/corinth-central-school-district-financial-condition-2015m-68Cleveland Hill Union Free School District – Financial Management (2017M-235)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for … Background The Cleveland Hill Union Free School District is located in the Town of Cheektowaga in Erie County. The … operates three schools with approximately 1,250 students, is governed by an elected five-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/cleveland-hill-union-free-school-district-financial-management-2017m-235Quogue Union Free School District – Financial Condition Management (2017M-196)
… Purpose of Audit The purpose of our audit was to determine whether the Board and District officials … 30, 2017. Background The Quogue Union Free School District is located in the Town of Southampton in Suffolk County. The District, which is governed by a Board of Education, has approximately 110 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/quogue-union-free-school-district-financial-condition-management-2017mHerkimer Central School District – Financial Condition (2016M-68)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Herkimer Central School District is located in the Village of Herkimer in Herkimer County. The District, which has … students, is governed by an elected seven-member Board of Education. The operating budget for the 2014-15 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/herkimer-central-school-district-financial-condition-2016m-68Central Square Central School District – Claims Auditing (2016M-292)
… Purpose of Audit The purpose of our audit was to examine the claims audit function for the period July 1, … did not ensure that the appointed claims auditor reported to the Board on a monthly basis. Key Recommendation Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/central-square-central-school-district-claims-auditing-2016m-292Pleasantville Union Free School District – Financial Condition (2015M-311)
… our audit was to review the District’s financial condition for the period July 1, 2014 through September 10, 2015. … The Pleasantville Union Free School District is located in the Village of Pleasantville in Westchester County. The District, which operates three …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/pleasantville-union-free-school-district-financial-condition-2015m-311Westchester School for Special Children – Compliance With the Reimbursable Cost Manual
… capital project work that was awarded on a less-than-arms-length basis. WSSC's Board failed to exercise due care and … incurred $17,072 in personal charges using a WSSC credit card and WSSC checks. Among the inappropriate charges, the … should ensure that costs reported on WSSC's CFRs are in full compliance with the Manual. Other Related Audits/Reports …
https://www.osc.ny.gov/state-agencies/audits/2013/07/02/westchester-school-special-children-compliance-reimbursable-cost-manualOpinion 92-32
… restoration and preservation. The historical society would pay the purchase price for the depot on an installment basis, …
https://www.osc.ny.gov/legal-opinions/opinion-92-32East Moriches Union Free School District – Claims Processing (2016M-273)
… Purpose of Audit The purpose of our audit was to examine claims … The East Moriches Union Free School District is located in the Town of Brookhaven, Suffolk County. The District, … The Treasurer did not supervise an account clerk typist's use of her electronic signature to sign the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/east-moriches-union-free-school-district-claims-processing-2016m-273Mount Sinai Union Free School District - Financial Condition Management (2018M-34)
… our audit period. It totaled $11.5 million at the end of 2016-17. Key Recommendations Develop and adopt budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/mount-sinai-union-free-school-district-financial-condition-managementYates County – County Clerk Cash Receipts (2015M-223)
… our audit was to examine the Clerk’s cash receipt process for the period January 1, 2014 through August 19, 2015. … a 14-member Board of Legislators. Budgeted appropriations for 2015 total approximately $42.8 million. Key Findings The … Clerk has not established written policies and procedures for cash receipts. Cash receipt duties are not adequately …
https://www.osc.ny.gov/local-government/audits/county/2015/12/04/yates-county-county-clerk-cash-receipts-2015m-223Warsaw Central School District – Financial Management (2016M-278)
… to review the District’s financial management activities for the period July 1, 2012 through June 13, 2016. Background The Warsaw Central School District is located in the Towns of Gainesville, Java, Middlebury, Orangeville, Warsaw and Wethersfield in Wyoming County. The District, which operates two schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/warsaw-central-school-district-financial-management-2016m-278DiNapoli: Lockport Facing Severe Cash Flow Problems
… The city of Lockport will run out of cash to pay for operations in the very near future unless it … are in such poor condition that city officials were in the dark about the true severity of their fiscal problems,” … to address its financial woes. City officials need to get a handle on the city’s finances immediately and create a …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-lockport-facing-severe-cash-flow-problemsState Contract and Payment Actions in December
… or lack of documentation. Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2019/01/state-contract-and-payment-actions-decemberDiNapoli: Special Education Provider Pleads Guilty to Felony Charges
… provider IncludED Educational Services pleaded guilty in Manhattan Supreme Court today to grand larceny charges … Thomas P. DiNapoli. Morton Kramer agreed to pay $418,000 in restitution as part of his plea agreement and is banned … from getting critical services cannot be tolerated in our special education. My office will continue to do …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-special-education-provider-pleads-guilty-felony-chargesEnterprise Charter School – Enrollment and Billing (2014M-378)
… to examine the student enrollment and billing processes for the period July 1, 2013 through October 28, 2014. … kindergarten through eighth grade. Operating expenditures for the 2013-14 fiscal year totaled approximately $5.6 …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/03/27/enterprise-charter-school-enrollment-and-billing-2014m-378Watkins Glen Central School District - Financial Management (2019M-57)
… condition. Key Findings Conservative budgeting resulted in operating surpluses, negating the use of appropriated fund … deficits. Certain reserve balances were excessive or not needed. Of $3.7 million in seven reserves, three reserves … of appropriating fund balance that is not needed or used to fund operations. Review reserve balances and develop a …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/12/watkins-glen-central-school-district-financial-management-2019m-57Plattsburgh City School District - Procurement (2019M-198)
… whether District officials procured goods and services in accordance with Board policies and applicable statutory … reviewed totaling approximately $1.1 million were procured in accordance with the District’s purchasing policies and … contracts (73 percent) totaling $56,624 were not procured in accordance with the purchasing policy. Of the services …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/plattsburgh-city-school-district-procurement-2019m-198Brighter Choice Charter School for Girls – Non-Payroll Disbursements (2023M-72)
audit, charter school, brighter choice
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/brighter-choice-charter-school-for-girls-2023-72.pdfTown of Conesus – Justice Court (2013M-140)
… controls established over the Court’s financial activities for the period January 1, 2012, through April 1, 2013. … the Clerk’s duties or establish adequate procedures for reviewing her work. The Justices also failed to reconcile … that all Court money was accurately reported and accounted for. Key Recommendations Adequately segregate financial …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-conesus-justice-court-2013m-140