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Brookfield Central School District – Financial Condition (2014M-48)
… The Brookfield Central School District is located in the Towns of Brookfield, Hamilton and Madison in Madison County, the Towns of Bridgewater and Sangerfield … Key Recommendations Budget for and maintain a reasonable amount of fund balance. Provide the Board with monthly budget …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/brookfield-central-school-district-financial-condition-2014m-48Binghamton City School District – Financial Condition (2013M-242)
… audit was to examine the District’s financial condition for the period July 1, 2011 through May 20, 2013. Background The Binghamton City School District is located in the City of Binghamton and the Town of Fenton in Broome County. The District is governed by the Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/24/binghamton-city-school-district-financial-condition-2013m-242Elmira Heights Central School District – Financial Condition (2014M-76)
… finance planned operating deficits has depleted available funds to dangerous levels. District officials improperly … relying on appropriated fund balance and reserves. Return funds improperly transferred from reserves and ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/elmira-heights-central-school-district-financial-condition-2014m-76Ellicottville Central School District – Purchasing (2014M-177)
… Purpose of Audit The purpose of our audit was to evaluate the District’s purchasing … Central School District is located in the Towns of East Otto, Ellicottville, Great Valley, Franklinville, … The District is governed by an elected seven-member Board of Education and operates one school with approximately 615 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/ellicottville-central-school-district-purchasing-2014m-177Bainbridge-Guilford Central School District – School Lunch Operations (2015M-172)
… The Bainbridge-Guilford Central School District is located in the Towns of Afton, Bainbridge, Coventry, Guilford, Norwich and Oxford in Chenango County; the Town of Sanford in Broome County; the Towns of Masonville and Sidney in …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bainbridge-guilford-central-school-district-school-lunch-operations-2015mThe Academy Charter School – Board Oversight (2014M-295)
… board. The School, which was established in 2008 under State University of New York authorization, is governed by a …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/11/22/academy-charter-school-board-oversight-2014m-295Buffalo Sewer Authority – Industrial Waste Section (2016M-434)
… Purpose of Audit The purpose of our audit was to evaluate the Authority’s control program … by a five-member Authority Board appointed by the Mayor of the City of Buffalo, provides sewer services for …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/buffalo-sewer-authority-industrial-waste-section-2016m-434Village of Delhi - Disbursements (2019M-204)
… $5,100 that she was not entitled to. Employees received payment for medical reimbursements totaling nearly $5,700 … independent of payroll processing reviews payroll before payment. Create procedures for medical reimbursements to …
https://www.osc.ny.gov/local-government/audits/village/2020/01/31/village-delhi-disbursements-2019m-204Pawling Central School District - Budgeting Practices and Reserves (2020M-4)
… because the District generated operating surpluses in three of those years, only a fraction was used to finance … a plan for the use of excess unrestricted fund balance in a manner that benefits District taxpayers. Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/17/pawling-central-school-district-budgeting-practices-and-reserves-2020m-4Town of East Fishkill – Recreation Department Cash Receipts (2014M-95)
… Purpose of Audit The purpose of our audit was to review the Department’s internal controls over cash receipts for the period January … 1, 2013. Background The Town of East Fishkill is located in Dutchess County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2014/06/13/town-east-fishkill-recreation-department-cash-receipts-2014m-95Town of Day – Supervisor’s Records and Reports (2014M-225)
… Purpose of Audit The purpose of our audit was to determine if the Supervisor properly accounted for and … Town Board, and the Supervisor appointed a Budget Officer to assist with daily accounting requirements. Budgeted … were not recorded in the accounting records or reported to the Board. Reconciled bank balances were not compared with …
https://www.osc.ny.gov/local-government/audits/town/2014/11/21/town-day-supervisors-records-and-reports-2014m-225Village of Port Dickinson – Financial Condition (2014M-154)
… condition and budget procedures for the general and sewer funds for the period June 1, 2012 through February 6, 2014. … Budgeted appropriations for the general, water and sewer funds for fiscal year 2014-15 total approximately $1.5 …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-port-dickinson-financial-condition-2014m-154Village of Perry – Water Accountability (2014M-31)
… of our audit was to review the Village’s water operations for the period of June 1, 2012 through January 3, 2014. Background The Village of Perry is located in Wyoming County and has a population of approximately … the causes of significant discrepancies of unbilled water in a timely manner. Ensure that all water services are …
https://www.osc.ny.gov/local-government/audits/village/2014/05/30/village-perry-water-accountability-2014m-31Village of Sylvan Beach – Board Oversight (2013M-34)
… purpose of our audit was to review the Village’s processes for auditing claims and its annual audit for the period June … 2012. Background The Village of Sylvan Beach is located in the Town of Vienna in Oneida County and has approximately 900 residents. The …
https://www.osc.ny.gov/local-government/audits/village/2013/05/10/village-sylvan-beach-board-oversight-2013m-34Town of Morris – Board Oversight (2013M-75)
… to assess the Board’s oversight of financial operations for the period January 1, 2012, through February 21, 2013. Background The Town of Morris is located in Otsego County and has 1,878 residents. An elected … Council members, govern the Town. The Town’s annual budget for the 2013 fiscal year is $978,616. Key Finding We commend …
https://www.osc.ny.gov/local-government/audits/town/2013/05/29/town-morris-board-oversight-2013m-75Village of Bellport – Claims Processing (2014M-126)
… of our audit was to examine the claims auditing process for the period June 1, 2012 through November 30, 2013. Background The Village of Bellport is located in the Town of Brookhaven in Suffolk County, has a population of approximately 2,800 …
https://www.osc.ny.gov/local-government/audits/village/2014/07/11/village-bellport-claims-processing-2014m-126Hyde Park Central School District - Fixed Assets (2019M-103)
… assets were properly recorded, accounted for and disposed of. Key Findings The District does not have a comprehensive … Control Manager, resulting in an inadequate segregation of duties. Fixed assets were not tagged as District property for seven items valued at $42,669, out of 30 assets that we tested totaling $300,614. Assets …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/hyde-park-central-school-district-fixed-assets-2019m-103Town of Lloyd - Financial Condition (2019M-108)
… expenditures in the general, water and sewer funds each year. Key Recommendations Include more realistic estimates of …
https://www.osc.ny.gov/local-government/audits/town/2019/08/02/town-lloyd-financial-condition-2019m-108Western New York Maritime Charter School - Student Enrollment and Billing (2019M-176)
… school year. School officials did not obtain the required residency documentation for 52 out of 55 students in our … and enforce written procedures for students’ proof of residency that include a provision to periodically update and …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/11/22/western-new-york-maritime-charter-school-student-enrollment-and-billingPittsfield Fire District – Board Oversight (2016M-305)
… Provide oversight of the Treasurer’s duties throughout the year, including a periodic review of the Treasurer’s monthly …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/12/09/pittsfield-fire-district-board-oversight-2016m-305