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Downsville Central School District – Fund Balance (2016M-79)
… The Downsville Central School District is located in the Towns of Andes, Colchester, Hamden, Hancock, Tompkins and Walton in Delaware County. The District, which operates one school … three years. The District overestimated appropriations in the adopted budgets over the past three years. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/downsville-central-school-district-fund-balance-2016m-79Campbell-Savona Central School District – Budget Review (B2-16-6)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2016-17 fiscal … totaling $3,250,000 to liquidate the accumulated deficit in the District’s general fund as of June 30, 2006. Local … The significant revenue and expenditure projections in the tentative budget appear reasonable. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/13/campbell-savona-central-school-district-budget-review-b2-16-6Wading River Fire District – Gasoline Credit Cards (2017M-5)
… of our audit was to examine the District’s gasoline card purchases for the period January 1, 2015 through June … written policies and procedures for gasoline credit card use and monitoring. The credit card policy does not identify the number of cards to be …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/wading-river-fire-district-gasoline-credit-cards-2017m-5Village of Hillburn – Internal Controls Over Cash Receipts and Disbursements (2013M-392)
… the Village’s cash receipt and disbursement practices for the period of June 1, 2012 through October 24, 2013. … approximately 950 residents. General fund appropriations for the 2012-13 fiscal year totaled approximately $1.5 … The Board has not developed policies and procedures for cash receipt and disbursement duties, and the …
https://www.osc.ny.gov/local-government/audits/village/2014/04/18/village-hillburn-internal-controls-over-cash-receipts-and-disbursements-2013m-392Manorville Fire District – Board Oversight and Fuel (2016M-411)
… District officials did not maintain complete and accurate fuel inventory records. District officials did not adequately … written policies and procedures to ensure that the fuel supply is periodically measured and that adequate fuel inventory records are maintained. Enforce the Board’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/10/manorville-fire-district-board-oversight-and-fuel-2016m-411Town of North Norwich – Budgeting (2015M-54)
… effectively planned, monitored and controlled the Town’s budget for the period January 1, 2013 through December 12, … trends. Obtain projections of year-end fund balance during budget creation and determine whether fund balance will be … long-term plans and provide funding for these plans in the budget. …
https://www.osc.ny.gov/local-government/audits/town/2015/07/31/town-north-norwich-budgeting-2015m-54Plattsburgh Housing Authority – Tenant Rents (2015M-260)
… review the Authority’s internal controls over tenant rents for the period July 1, 2014 through July 31, 2015. Background … no comprehensive written policies and procedures over the billing and collection of tenant rents. Billing and collection duties were not properly segregated. …
https://www.osc.ny.gov/local-government/audits/city/2016/01/29/plattsburgh-housing-authority-tenant-rents-2015m-260Town of Otselic – Selected Financial Operations (2012M-220)
… June 4, 2012. Background The Town of Otselic is located in Chenango County with a population of 1,054 residents. The … paid to the Town are recorded and deposited intact and in a timely manner. Ensure that all disbursements are for …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-otselic-selected-financial-operations-2012m-220Town of North East – Internal Controls Over Information Technology (2013M-31)
… 15, 2012. Background The Town of North East is located in Dutchess County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-north-east-internal-controls-over-information-technology-2013m-31Town of Orange – Budget Review (B20-2-14)
Determine whether the significant revenue and expenditure projections in the Towns adopted budget for the 2021 fiscal year are reasonable
https://www.osc.ny.gov/local-government/audits/town/2021/01/08/town-orange-budget-review-b20-2-14Mid-Hudson Library System – Procurement (2016M-261)
… of Audit The purpose of our audit was to examine the Library System’s procurement process for the period January … 1, 2015 through July 8, 2016. Background The Mid-Hudson Library System is a nonprofit cooperative public library system, located in the City of Poughkeepsie in …
https://www.osc.ny.gov/local-government/audits/library/2016/10/07/mid-hudson-library-system-procurement-2016m-261Union Springs Central School District – Retiree Health Insurance Contributions (2016M-75)
… could include regularly contacting all retirees by phone or mail to obtain updates of their contact and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/union-springs-central-school-district-retiree-health-insuranceSchuylerville Central School District – Fund Balance (2016M-113)
… 2015. Background The Schuylerville Central School District is located in eastern Saratoga County. The District, which … operates three schools with approximately 1,700 students, is governed by an elected seven-member Board of Education. … the amount of the District’s unrestricted fund balance is in compliance with the statutory limits and reduce the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/schuylerville-central-school-district-fund-balance-2016m-113Norwood-Norfolk Central School District – Claims Auditing (2016M-288)
… of our audit was to examine the claims audit process for the period July 1, 2014 through April 30, 2016. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $21 … BOCES employee audited all District claims including those for BOCES-provided services. One claim for a grant contract …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/norwood-norfolk-central-school-district-claims-auditing-2016m-288West Islip Union Free School District – Payroll (2016M-78)
… Purpose of Audit The purpose of our audit was to examine the District’s payroll process … Islip Union Free School District is located in the Town of Islip in Suffolk County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/west-islip-union-free-school-district-payroll-2016m-78North Collins Central School District – Financial Management (2016M-189)
… review the District’s management of financial activities for the period July 1, 2012 through February 9, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $15.5 … regarding the purpose, use and replenishment of funds for any of its reserves. Key Recommendations Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-collins-central-school-district-financial-management-2016m-189Van Hornesville-Owen D. Young Central School District – Financial Condition (2016M-63)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … is in compliance with statutory limits and develop a plan to reduce the amount of unrestricted fund balance in a manner …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/van-hornesville-owen-d-young-central-school-district-financial-conditionPUC Achieve Charter School – Board Oversight (2016M-316)
… 2016. Background The PUC Achieve Charter School, located in the City of Rochester in Monroe County, is a public school financed by local, State and federal resources …
https://www.osc.ny.gov/local-government/audits/school-district/2017/05/05/puc-achieve-charter-school-board-oversight-2016m-316Oxford Academy and Central School District – Financial Management (2016M-6)
… July 1, 2014 through November 19, 2015. Background The Oxford Academy and Central School District is located in the Towns of Coventry, McDonough, Norwich, Oxford, Pharsalia, Preston and Smithville in Chenango County. … Oxford Academy and Central School District Financial …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/oxford-academy-and-central-school-district-financial-management-2016m-6Hewlett-Woodmere Union Free School District – Financial Condition (2016M-402)
… The Hewlett-Woodmere Union Free School District is located in the Town of Hempstead, Nassau County. The District, which … fund balance totaling $9.6 million was not used, resulting in the District’s unrestricted fund balance exceeding the … Discontinue the practice of adopting budgets that result in the appropriation of unrestricted fund balance that is not …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/hewlett-woodmere-union-free-school-district-financial-condition-2016m-402