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Ganrormic, Inc. – Compliance With the Reimbursable Cost Manual
… Background Ganrormic, a for-profit organization located in Orchard Park, New York, is an SED-approved provider of … with disabilities from 13 different school districts in two counties in western New York. For the fiscal year ended June 30, 2014, …
https://www.osc.ny.gov/state-agencies/audits/2017/03/21/ganrormic-inc-compliance-reimbursable-cost-manualBenchmark Family Services, Inc. – Compliance With the Reimbursable Cost Manual
… the fiscal year ended June 30, 2013. Background BFS, a for-profit organization located in Watertown, New York, is an … provider of preschool special education services. For the fiscal year ended June 30, 2013, BFS provided … and St. Lawrence counties. The counties pay tuition to BFS for its preschool special education services using …
https://www.osc.ny.gov/state-agencies/audits/2016/12/29/benchmark-family-services-inc-compliance-reimbursable-cost-manualSpotted Zebra Learning Center, Inc. – Compliance With the Reimbursable Cost Manual
… audit covered the costs reported on Spotted Zebra’s CFR for the fiscal year ended June 30, 2014 and certain costs reported on Spotted Zebra’s CFRs for the two fiscal years ended June 30, 2013. Background … Spotted Zebra for these services using reimbursement rates set by SED; the State, in turn, reimburses the counties 59.5 …
https://www.osc.ny.gov/state-agencies/audits/2017/04/12/spotted-zebra-learning-center-inc-compliance-reimbursable-cost-manualResponse Planning for Unexpected Events
… has plans or procedures to address unexpected or unplanned events and whether those plans were followed, and whether the … its plans or procedures in response to actual unexpected events. This audit covered events during the period November 1, 2018 to October 31, …
https://www.osc.ny.gov/state-agencies/audits/2021/06/28/response-planning-unexpected-eventsHammond Central School District – Financial Management (2024M-70)
… addition, they exceeded the voter-approved funding level for the capital reserve fund by $900,000. Accumulated …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/hammond-central-school-district-financial-management-2024m-70DiNapoli Launches New Search Tool During Sunshine Week that Allows Users to Take a Deeper Dive on State Contracts
… with New York state. “Transparency is the hallmark of good government, and my office strives to provide the public with in-depth data to keep track of where their tax dollars are being spent,” DiNapoli said. … During Sunshine Week we emphasize the importance of open government, and I hope this initiative will help keep …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-launches-new-search-tool-during-sunshine-week-allows-users-take-deeper-dive-state-contractsGingerbread Learning Center, Inc. – Compliance With the Reimbursable Cost Manual
… by the Gingerbread Learning Center, Inc. (Gingerbread) on its Consolidated Fiscal Reports (CFRs) were properly … Cost Manual (Manual). The audit focused primarily on expenses claimed on Gingerbread’s CFR for fiscal year 2012-13 and certain … by the Gingerbread Learning Center Inc Gingerbread on its Consolidated Fiscal Reports CFRs were properly …
https://www.osc.ny.gov/state-agencies/audits/2016/10/26/gingerbread-learning-center-inc-compliance-reimbursable-cost-manualAuditors
… government operations are run efficiently and effectively for the benefit of all New Yorkers. Auditors/Examiners use … lives of others, review qualifications below and apply. For more information about the application process for these positions, email [email protected] . How to Apply …
https://www.osc.ny.gov/jobs/auditorsAltmar-Parish-Williamstown Central School District - Financial Condition Management (2018M-258)
… by about 2 percentage points, or $609,000. Adopted budgets in 2015-16 and 2016-17 overestimated appropriations by more … unplanned operating surpluses totaling $3 million in two of the last three fiscal years. The debt service fund … they are maintained at reasonable levels. Use the funds in the debt service fund to pay the related debt service …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/altmar-parish-williamstown-central-school-district-financial-conditionTown of Avoca – Financial Management and Town Clerk Operations (2017M-131)
… Purpose of Audit The purpose of our audit was to review the Board’s financial management and evaluate the … financing source. The Clerk did not maintain a cash book to chronologically record all individual receipts on a daily … Recommendations Adopt a fund balance policy and procedures to govern budgeting practices and the reasonable level of …
https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-avoca-financial-management-and-town-clerk-operations-2017m-131Olean City School District – Financial Management (2016M-210)
… Purpose of Audit The purpose of our audit was to review the District’s financial management and budgeting practices … policy or plan for establishing, funding and using reserve funds. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/olean-city-school-district-financial-management-2016m-210Bradford Central School District – Financial Management (2016M-253)
… Background The Bradford Central School District is located in the Towns of Bath, Bradford, Urbana and Wayne in Steuben County and the Towns of Orange and Tyrone in Schuyler County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/bradford-central-school-district-financial-management-2016m-253Monticello Central School District – Budgeting (2014M-97)
… the District’s financial condition for the period July 1, 2012 through October 2, 2013. Background The Monticello Central School District is located in the Towns of Bethel, Fallsburgh, Forestburgh, … Mamakating and Thompson in Sullivan County. The District is governed by an elected nine-member Board of Education and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/monticello-central-school-district-budgeting-2014m-97Groton Central School District – Financial Management (2014M-288)
… has exceeded the statutory maximum. Three reserve funds have excessive balances and no plans or policies for the use … by a total of $509,000, which was unnecessary based on the excessive levels of fund balance. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/09/groton-central-school-district-financial-management-2014m-288Morris Central School District – Fund Balance Management (2023M-47)
… pay related expenditures, during the three fiscal years. For example, the balance of $508,923 in the retirement contribution for employees reserve was sufficient to cover expenditures for at least four years. Key Recommendations Develop and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/28/morris-central-school-district-fund-balance-management-2023m-47Prattsburgh Central School District – Financial Management (2020M-108)
… report - pdf ] Audit Objective Determine if the Board of Education (Board) and Prattsburgh Central School District … million for fiscal years 2016-17 through 2018-19 but none of the money was used or needed to fund operations. For the … Determine if the Board of Education Board and Prattsburgh Central School District …
https://www.osc.ny.gov/local-government/audits/school-district/2020/12/18/prattsburgh-central-school-district-financial-management-2020m-108Village of Mount Morris – Treasurer’s Office (2013M-65)
… our audit was to review the Village’s financial operations for the period June 1, 2010, to February 12, 2013. Background The Village of Mount Morris is located in the Town of Mount Morris in Livingston County, and has a … and an elected Mayor. The Village’s adopted budget for the 2012-13 fiscal year totaled more than $3 million for …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-mount-morris-treasurers-office-2013m-65Dalton-Nunda Central School District – Financial Management (2020M-92)
… and adopt budgets that include more reasonable estimates for revenues, appropriations and the amount of fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/dalton-nunda-central-school-district-financial-management-2020m-92Cobleskill-Richmondville Central School District – Fund Balance Management (2022M-47)
… Central School District (District) Board of Education (Board) and officials effectively managed fund … appropriations from 2018-19 through 2020-21 by an average of $2.8 million, or 6.6 percent, and appropriated fund … balance exceeded the 4 percent statutory limit in each of the last three fiscal years by 4.8 to 10.1 percentage …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/cobleskill-richmondville-central-school-district-fund-balance-managementLyme Central School District – Financial Management (2024M-87)
… balance. As a result, they levied more taxes than needed to fund operations and were not transparent with taxpayers. … from 2020-21 through 2022-23. Appropriated fund balance to close projected budget gaps totaling $1.6 million for the … 2022-23 fiscal years; however, the District only needed to use approximately $23,000 of appropriated fund balance to …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/lyme-central-school-district-financial-management-2024m-87