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Ogdensburg City School District – Payroll (2016M-250)
… 1, 2014 through March 31, 2016. Background The Ogdensburg City School District is located in the City of Ogdensburg and the Towns of Lisbon and Oswegatchie in … Ogdensburg City School District Payroll 2016M250 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/ogdensburg-city-school-district-payroll-2016m-250Wallkill Central School District – Financial Management (2015M-294)
… the 2014-15 fiscal year totaled approximately $69 million. Key Finding From 2010-11 through 2014-15, the Board adopted … Total fund balance exceeded statutory limits each year. Key Recommendations Develop budget projections for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/wallkill-central-school-district-financial-management-2015m-294West Babylon Union Free School District – School Lunch Operations (2016M-243)
… March 31, 2016. Background The West Babylon Union Free School District is located in the Town of Babylon, Suffolk … The District operates seven cafeterias located in the high school, junior high school and five elementary schools, which offer breakfast, … West Babylon Union Free School District School Lunch Operations 2016M243 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/west-babylon-union-free-school-district-school-lunch-operations-2016m-243Marcellus Central School District – Procurement (2016M-230)
… 2015-16 fiscal year totaled approximately $32.3 million. Key Findings During our audit period, District officials … with purchase requisitions as required by the policy. Key Recommendations Solicit competition for the procurement …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/marcellus-central-school-district-procurement-2016m-230Lockport City School District – Monitoring Transportation Contracts and Costs (2015M-200)
… 2014-15 fiscal year totaled approximately $86.6 million. Key Findings District officials have not periodically … was overbilled for fuel for the 2013-14 fiscal year. Key Recommendations Periodically evaluate contracts and seek …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/lockport-city-school-district-monitoring-transportation-contracts-andLevittown Union Free School District – Reserve Funds and Extra-Classroom Activity Fund (2016M-174)
… The Levittown Union Free School District is located in the Town of Hempstead in Nassau County. The District, which operates 11 schools … and maintain reserve funds. Extra-classroom activity club officials did not maintain adequate supporting …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/levittown-union-free-school-district-reserve-funds-and-extra-classroomCooperstown Central School District – School Lunch Fund Financial Condition (2016M-86)
… lunch fund for the 2015-16 fiscal year totaled $422,000. Key Finding District officials have not performed a … areas where they could cut costs or enhance revenues. Key Recommendation Complete a cost-per-meal analysis and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cooperstown-central-school-district-school-lunch-fund-financial-conditionRipley Central School District – Cost Savings and Budgeting (2014M-361)
… 2013-14 fiscal year totaled approximately $8.1 million. Key Findings The District had unrestricted fund balance that … developed a written and detailed multiyear financial plan. Key Recommendations Ensure the amount of the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/03/ripley-central-school-district-cost-savings-and-budgeting-2014m-361Clymer Central School District – Financial Management (2016M-187)
… is located in the Towns of Clymer, French Creek, Mina and Sherman in Chautauqua County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/clymer-central-school-district-financial-management-2016m-187New Lebanon Central School District – Financial Condition (2015M-222)
… 2014-15 fiscal year totaled approximately $12.4 million. Key Findings District officials have overstated liabilities … at levels that were generally higher than necessary. Key Recommendations Provide the appropriate transparency …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/new-lebanon-central-school-district-financial-condition-2015m-222Newburgh Preparatory Charter High School – Board Oversight and Disbursements (2015M-123)
… 2013-14 fiscal year totaled approximately $1.3 million. Key Findings The Board did not receive adequate monthly … Not all payments were properly documented. Key Recommendations Ensure that financial records and reports …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/08/21/newburgh-preparatory-charter-high-school-board-oversight-and-disbursementsCattaraugus-Little Valley Central School District – Financial Management (2016M-61)
… through January 4, 2016. Background The Cattaraugus-Little Valley Central School District is located in the Towns of Dayton, East Otto, Leon, Little Valley, Mansfield, Napoli, New Albion, Otto and Persia, … CattaraugusLittle Valley Central School District Financial Management 2016M61 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/cattaraugus-little-valley-central-school-district-financial-managementCattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services – Financial Management (2016M-77)
… the 2015-16 fiscal year totaled approximately $65 million. Key Findings From fiscal years 2012-13 through 2014-15, the … returned to the component and participating districts. Key Recommendations Develop reasonable budget appropriation …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-financialVillage of Woodsburgh – Claims Processing and Information Technology (2015M-12)
… for the 2014-15 fiscal year totaled $765,677. Key Findings The Board did not perform an effective claims … addressing data backups or a disaster recovery plan. Key Recommendations Ensure that the entire Board conducts a …
https://www.osc.ny.gov/local-government/audits/village/2015/04/17/village-woodsburgh-claims-processing-and-information-technology-2015m-12Village of Victor – Financial Management (2015M-166)
… the 2014-15 fiscal year were approximately $2.4 million. Key Findings The Board has not adopted policies and … an annual audit of the Treasurer’s records and reports. Key Recommendations Develop budgeting and fund balance …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-victor-financial-management-2015m-166Village of Tuckahoe – Financial Condition (2015M-88)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition for the period June 1, 2011 through March 3, 2015. Background The Village of Tuckahoe is located in Westchester County and has a population of approximately 6,600. The Village is governed by an elected five-member Board of …
https://www.osc.ny.gov/local-government/audits/village/2015/07/10/village-tuckahoe-financial-condition-2015m-88Fishers Island Waste Management District -- Purchasing (2015M-292)
… Budgeted appropriations for 2015 total $610,540. Key Findings The District’s purchasing policy does not … provide adequate documentation to support justification. Key Recommendations Amend the District’s purchasing policy to …
https://www.osc.ny.gov/local-government/audits/district/2016/01/29/fishers-island-waste-management-district-purchasing-2015m-292Jericho Water District – Water Use Charges (2013M-395)
… Purpose of Audit The purpose of our audit was to determine if the District billed and … Board of Commissioners, comprising a Chairman, Secretary and Treasurer, governs the District. The District’s …
https://www.osc.ny.gov/local-government/audits/district/2014/02/28/jericho-water-district-water-use-charges-2013m-395Village of Brookville – Board Oversight (2015M-45)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of Village activities for … totaling $2.4 million without a long-term plan for its use. The Board has not annually audited, or provided for an … Establish a long-term financial plan that addresses how the Village will use surplus moneys accumulated in …
https://www.osc.ny.gov/local-government/audits/village/2015/06/12/village-brookville-board-oversight-2015m-45Town of Stephentown – Records and Reports (2012M-209)
… expenditures for 2012 are approximately $1.4 million. Key Findings The Town does not have complete, accurate, and … filed the required AUD with OSC for the past three years. Key Recommendations Ensure that the Town’s accounting records …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-stephentown-records-and-reports-2012m-209