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Cortland Enlarged City School District – Fund Balance (2017M-65)
… decreased $2.2 million (21 percent) and unrestricted fund balance decreased $2.4 million (63 percent), leaving fund balance at a very low level. Key Recommendation Establish budgets with sustainable use of fund balance by seeking alternative financing sources where …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/cortland-enlarged-city-school-district-fund-balance-2017m-65Gilbertsville-Mount Upton Central School District – Cafeteria Operations (2015M-351)
… Upton Central School District is located in the Towns of Butternuts, Gilbertsville, Morris and Unadilla in Otsego County and the Towns of Guilford and Norwich in Chenango County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/gilbertsville-mount-upton-central-school-district-cafeteria-operationsBethlehem Central School District – Credit Cards (2017M-41)
… card claims were adequately supported, audited prior to payment and paid in a secure and timely manner for the period … auditor did not audit all credit card claims prior to payment. The credit card company directly withdraws monthly … auditor should audit all credit card claims prior to payment. The Board should not allow third-party vendors to …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/bethlehem-central-school-district-credit-cards-2017m-41Wantagh Union Free School District – Financial Condition (2016M-363)
… The Wantagh Union Free School District is located in the Town of Hempstead, Nassau County. The District, which … Discontinue the practice of adopting budgets that result in the appropriation of unrestricted fund balance not needed … Ensure that the amount of unrestricted fund balance is in compliance with the statutory limit. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/wantagh-union-free-school-district-financial-condition-2016m-363West Hempstead Union Free School District – Financial Condition (2016M-116)
… Nassau County. The District, which operates five schools with approximately 2,120 students, is governed by a … long-term plans. Without long-term financial plans to reduce expenditures or raise additional revenues, the … plans periodically. Explore and pursue opportunities to reduce expenditures or raise additional revenues to avoid …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/18/west-hempstead-union-free-school-district-financial-condition-2016m-116Village of Schaghticoke – Board Oversight (2023M-78)
… complete report – pdf] Audit Objective Determine whether the Village of Schaghticoke (Village) Board (Board) provided adequate oversight of financial operations. Key Findings The Board did not provide adequate oversight of financial … Determine whether the Village of Schaghticoke Village Board Board provided …
https://www.osc.ny.gov/local-government/audits/village/2023/11/17/village-schaghticoke-board-oversight-2023m-78Village of Ellicottville – Procurement (2016M-426)
… required in its procurement policy. The procurement policy does not address the procedures to be followed for obtaining …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-ellicottville-procurement-2016m-426Little Flower Union Free School District – Tuition (2015M-233)
… period July 1, 2014 through June 30, 2015. Background The Little Flower Union Free School District is a special act … Little Flower Union Free School District Tuition 2015M233 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/little-flower-union-free-school-district-tuition-2015m-233Kenmore-Town of Tonawanda Union Free School District – Financial Management (2015M-155)
… to examine the District’s financial management practices for the period July 1, 2013 through May 12, 2015. Background … five-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year were approximately $151.8 … Recommendations Ensure that estimates in the annual budget for the planned use of fund balance are accurate and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/06/kenmore-town-tonawanda-union-free-school-district-financial-managementSusquehanna Valley Central School District – Budgeting Practices (2014M-136)
… our audit was to review the District’s budgeting practices for the period July 1, 2012 through February 18, 2014. … students and 330 employees, with budgeted expenditures for the 2013-14 fiscal year of approximately $35.7 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/susquehanna-valley-central-school-district-budgeting-practices-2014m-136Bemus Point Central School District – Reserve Funds (2014M-281)
… Key Recommendations Ensure that improperly restricted funds are properly reclassified as unrestricted fund balance. … Bemus Point Central School District Reserve Funds 2014M281 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/bemus-point-central-school-district-reserve-funds-2014m-281Mechanicville Housing Authority – Tenant Rents (2015M-246)
… Authority officials do not generate and review audit trail reports. Key Recommendations Ensure that each employee … password in the computer system. Generate and review audit trail reports from the financial system to ensure that …
https://www.osc.ny.gov/local-government/audits/city/2016/01/15/mechanicville-housing-authority-tenant-rents-2015m-246Cheektowaga Public Library – Treasurer’s Reports (2015M-136)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight … received its charter from the Board of Regents of the State Education Department in 1969, is governed by a … monthly financial reports consisting of actual revenues and expenditures compared to budgeted amounts and distribute …
https://www.osc.ny.gov/local-government/audits/library/2015/09/04/cheektowaga-public-library-treasurers-reports-2015m-136Walworth-Seely Public Library – Board Oversight (2014M-260)
… The Board gave the Director check-signing authority and possession of a Library checkbook, contrary to the … transactions are subject to the same purchasing policies and procedures as all other Library purchases. …
https://www.osc.ny.gov/local-government/audits/library/2015/03/13/walworth-seely-public-library-board-oversight-2014m-260Village of Yorkville – Budget Review (B3-13-7)
… fund budget totals almost $1.9 million. Key Findings Based on the results of our review, except for certain matters, we …
https://www.osc.ny.gov/local-government/audits/village/2013/04/10/village-yorkville-budget-review-b3-13-7Newark Valley Fire District - Board Oversight (2020M-30)
… hall rental process. Documentation of compliance with the procurement policy was incomplete. Although monthly financial … Board did not perform an annual audit of the Treasurer’s records for 2017 and 2018. The Treasurer did not file … hall rentals. Improve documentation of compliance with the procurement policy. Provide for an annual audit of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/01/newark-valley-fire-district-board-oversight-2020m-30Town of North Castle – Cash Disbursement (2013M-32)
… to evaluate the internal controls over cash disbursement for the period January 1, 2011, to July 31, 2012. Background … Town Supervisor, and is the legislative body responsible for managing Town operations. The Town’s appropriations for the 2012 fiscal year were approximately $31 million. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/04/19/town-north-castle-cash-disbursement-2013m-32Town of Jasper – Financial Management (2015M-150)
… and better monitor financial activity throughout the year. Develop a plan for the sewer fund to repay the …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-jasper-financial-management-2015m-150Hilton Central School District – Payroll and Leave Accruals (2016M-220)
… leave time accruals and time sheets to ensure the records agree and investigate any differences …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/hilton-central-school-district-payroll-and-leave-accruals-2016m-220Highland Falls-Fort Montgomery Central School District – Financial Condition (2015M-341)
… Fort Montgomery Central School District is located in the Town of Highlands in Orange County. The District, which … three schools with approximately 900 students, is governed by an elected nine-member Board of Education. Total … by almost $1.7 million. The Board has not established a policy for funding and using the reserves. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/highland-falls-fort-montgomery-central-school-district-financial