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Wading River Fire District – Gasoline Credit Cards (2017M-5)
… was to examine the District’s gasoline card purchases for the period January 1, 2015 through June 30, 2016. … Board did not establish written policies and procedures for gasoline credit card use and monitoring. The credit card … Develop and implement written policies and procedures for the use of gasoline credit cards that specify which …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/wading-river-fire-district-gasoline-credit-cards-2017m-5Mid-Hudson Library System – Procurement (2016M-261)
… Finding The Library System does not verify that a vendor's quote is in agreement with the State contract prior to …
https://www.osc.ny.gov/local-government/audits/library/2016/10/07/mid-hudson-library-system-procurement-2016m-261Campbell-Savona Central School District – Budget Review (B2-16-6)
… The District consistently appropriates fund balance that is not needed to fund operations. The unemployment reserve is overfunded. The reserve has a balance of $116,081, which is almost 25 times the average annual expenditures. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/13/campbell-savona-central-school-district-budget-review-b2-16-6Henry Johnson Charter School – Financial Operations (2014M-214)
… Purpose of Audit The purpose of our audit was to evaluate the School’s compact contract with a not-for-profit Foundation for the period July 1, 2012 … compact contract is not sufficiently detailed to determine how the quality of services provided will be measured. The …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/10/31/henry-johnson-charter-school-financial-operations-2014m-214Village of Sleepy Hollow – Parking Ticket Collections (2016M-408)
… Court. During our audit period, the Village issued 6,005 tickets and collected approximately $255,690 in fines, … with a vendor to assist with the processing of parking tickets and to enforce payment of unpaid parking tickets, but $2.2 million in cumulative unpaid parking …
https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-sleepy-hollow-parking-ticket-collections-2016m-408Elmira City School District – Financial Condition (2014M-348)
… was to evaluate the District’s financial condition for the period July 1, 2011 through September 24, 2014. Background … revenues and appropriations. The District’s reserve policy does not include details related to the various reserves’ … use or funding. The District’s multiyear financial plan does not include information related to funding and use of …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/06/elmira-city-school-district-financial-condition-2014m-348Commack Union Free School District – Financial Condition and Fuel Inventory (2015M-90)
Commack Union Free School District Financial Condition and Fuel Inventory 2015M90
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/commack-union-free-school-district-financial-condition-and-fuel-inventoryAltmar-Parish-Williamstown Central School District – Financial Condition (2015M-232)
… was to assess the District’s financial condition for the period July 1, 2013 through June 30, 2015. Background The …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/altmar-parish-williamstown-central-school-district-financial-conditionAlfred-Almond Central School District – Financial Software Access and Monitoring (2014M-371)
… 2014. Background The Alfred-Almond Central School District is located in the Towns of Alfred, Almond, Ward and West … Hornellsville within Steuben County. The District, which is governed by an elected five-member Board of Education, … District officials did not designate an administrator who is independent of the financial recordkeeping system. The …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/alfred-almond-central-school-district-financial-software-access-andVillage of Malverne – Procurement (2017M-16)
… Purpose of Audit The purpose of our audit was to examine the Village’s procurement process … 1, 2015 through August 31, 2016. Background The Village of Malverne is located in the Town of Hempstead in Nassau … Village of Malverne Procurement 2017M16 …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-malverne-procurement-2017m-16Penfield Central School District – Financial Management (2015M-162)
… School District is located in the Towns of Penfield, Brighton, Perinton and Pittsford in Monroe County and the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/30/penfield-central-school-district-financial-management-2015m-162Chautauqua Lake Central School District – Nonresident Tuition (2016M-7)
… November 19, 2015. Background The Chautauqua Lake Central School District is located in the Towns of Chautauqua, … Key Findings The District under-billed Ripley Central School District by $41,125. One nonresident student was not … Chautauqua Lake Central School District Nonresident Tuition 2016M7 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/chautauqua-lake-central-school-district-nonresident-tuition-2016m-7Greenville Central School District – Information Technology (2016M-221)
… 2016. Background The Greenville Central School District is located in the Town of Greenville in Greene County. The … operates two schools with approximately 1,200 students, is governed by an elected seven-member Board of Education. … notification. Ensure that the disaster recovery policy is periodically updated. Adjust the web content filtering to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/greenville-central-school-district-information-technology-2016m-221Middleburgh Central School District – Financial Condition (2013M-206)
… 2013. Background The Middleburgh Central School District is located in Schoharie and the Albany Counties. The District is governed by the Board of Education which comprises five … District’s general fund budget for the 2013-14 fiscal year is approximately $20.2 million. Key Findings Although the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/middleburgh-central-school-district-financial-condition-2013m-206Downsville 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-79Cohoes City School District – Budgeting (2016M-111)
… June 30, 2015. Background The Cohoes City School District is located in the City of Cohoes in Albany County. The … not have a formal plan for funding reserves, determining how much should be accumulated and how and when the funds will be …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cohoes-city-school-district-budgeting-2016m-111Charter School of Educational Excellence – Middle School Capital Project and Board Oversight of the Management Company (2015M-7)
Charter School of Educational Excellence Middle School Capital Project and Board Oversight of the Management Company 2015M7
https://www.osc.ny.gov/local-government/audits/charter-school/2015/05/08/charter-school-educational-excellence-middle-school-capital-project-andEast Meadow Union Free School District – Financial Condition (2015M-332)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … Recommendations Revise the District’s fund balance policy to ensure compliance with statutory requirements and use the … of unrestricted fund balance that is not needed to fund operations. Adopt budgets with realistic expenditure …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/east-meadow-union-free-school-district-financial-condition-2015m-332Bath Central School District – Reserves (2016M-401)
… in the Towns of Avoca, Bath, Cameron, Thurston, Urbana and Wheeler in Steuben County. The District, which operates three …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/bath-central-school-district-reserves-2016m-401Hewlett-Woodmere Union Free School District – Financial Condition (2016M-402)
… was to review the District’s financial condition for the period July 1, 2012 through May 31, 2016. Background The … the Board overestimated expenditures over the three-year period, the appropriated fund balance totaling $9.6 million …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/hewlett-woodmere-union-free-school-district-financial-condition-2016m-402