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Union-Endicott Central School District – Financial Management (2016M-100)
… contribution reserve and the employee benefit accrued liability reserve had significant balances in excess of their …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/union-endicott-central-school-district-financial-management-2016m-100Sewanhaka Central High School District – Student Fees (2016M-296)
… School Districts: Elmont, Floral Park-Bellerose, Franklin Square and New Hyde Park-Garden City Park. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/sewanhaka-central-high-school-district-student-fees-2016m-296Border City Hose Company – Financial Oversight (2025M-39)
… The former Director/Chief was arrested on charges of grand larceny for allegedly stealing from the Company. In July 2024, the former Director/Chief pleaded guilty to … of $18,772.53. The Company reorganized as a social club in 2024; therefore, there was no official response to this audit. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/31/border-city-hose-company-financial-oversight-2025m-39Union Springs Central School District – Retiree Health Insurance Contributions (2016M-75)
… of our audit was to assess the controls over retiree health insurance contributions for the period July 1, 2014 … of all retirees and their spouses/dependents receiving health insurance coverage. Such procedures could include … Union Springs Central School District Retiree Health Insurance Contributions 2016M75 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/union-springs-central-school-district-retiree-health-insurancePatchogue-Medford Union Free School District – Leave Accruals (2016M-236)
… Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $173 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/patchogue-medford-union-free-school-district-leave-accruals-2016m-236Whitesville Central School District – Financial Management (2016M-313)
… one school with approximately 260 students, is governed by an elected five-member Board of Education. General fund … budgeted appropriations, exceeding the statutory limit by more than $1 million. Key Recommendations Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/whitesville-central-school-district-financial-management-2016m-313Wilson Central School District – Reserves and Fuel Accountability (2016M-44)
… Background The Wilson Central School District is located in the Towns of Wilson, Cambria, Lockport, Newfane and Porter in Niagara County. The District, which operates two schools … fund balance or to other reserves and use the money in the debt reserve to pay related debt. Establish policies …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/wilson-central-school-district-reserves-and-fuel-accountability-2016m-44Hammond Central School District – Payroll (2016M-398)
… and compensatory time use was inaccurately recorded. The head custodian did not maintain time records for his … the leave and compensatory time records. Ensure that the head custodian maintains detailed time records for each …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/17/hammond-central-school-district-payroll-2016m-398Morris Central School District – Financial Operations (2015M-251)
… Purpose of Audit The purpose of our audit was to evaluate the District’s … Background The Morris Central School District is located in the Towns of Laurens, Morris, New Lisbon and Pittsfield in … million. Key Findings The auditor from the Otsego Northern Catskills Board of Cooperative Educational Services (BOCES), …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/morris-central-school-district-financial-operations-2015m-251Penfield Central School District – Financial Management (2015M-162)
… located in the Towns of Penfield, Brighton, Perinton and Pittsford in Monroe County and the Towns of Macedon and …
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)
… the District’s nonresident tuition billing procedures for the period July 1, 2013 through November 19, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $21.4 … by $41,125. One nonresident student was not billed for $14,438 in tuition costs. District officials also do not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/chautauqua-lake-central-school-district-nonresident-tuition-2016m-7Alden Central School District – Financial Management (2016M-372)
… fund budgeted appropriations for the 2016-17 fiscal year totaled approximately $33.9 million. Key Findings The … were overestimated by an average of $5.5 million per year, or 15.8 percent. The employee benefit accrued liability reserve, the unemployment insurance reserve and the insurance reserve are overfunded. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/alden-central-school-district-financial-management-2016m-372Charter School of Educational Excellence – Middle School Capital Project and Board Oversight of the Management Company (2015M-7)
… if the Board provided sufficient oversight of the Middle School construction project and of the management company which assists with the School’s academic and financial operations for the period … 19, 2014. Background The Charter School of Educational Excellence is a public school, located in the City of …
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-332Columbia County – Court and Trust Funds (2014M-353)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2013 through January 1, 2014. Background County officials are responsible for safeguarding court and trust funds in their care. … established appropriate controls to safeguard and account for court and trust funds for the period January 1 2013 …
https://www.osc.ny.gov/local-government/audits/county/2015/01/16/columbia-county-court-and-trust-funds-2014m-353Stamford Central School District – Fund Balances (2016M-106)
… the 2015-16 fiscal year total approximately $9 million. Key Findings Over the five-year period ending June 30, 2015, … Restricted fund balances were significantly overfunded. Key Recommendations Develop a plan to reduce the amount of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/stamford-central-school-district-fund-balances-2016m-106City of Oswego – Community Development (2015M-108)
… formal procedures for addressing the losses that result from uncollectable loans and determining, with advice of … when it is appropriate to write off these loans. Refrain from making gifts of real property to OCRC. …
https://www.osc.ny.gov/local-government/audits/city/2015/11/20/city-oswego-community-development-2015m-108Randolph Academy Union Free School District – Financial Management (2015M-248)
… Department (SED) an average of 688 days after the start of the fiscal year. District officials do not prepare …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/randolph-academy-union-free-school-district-financial-management-2015mState Agencies Bulletin No. 2241
… salary rate. If the salary is less than or equal to the hiring rate of grade 622 then the lower dues rate will be taken. If the salary is above the hiring rate of grade 622 then the higher dues rate will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2241-organization-new-your-state-management-confidential-employeesVillage of Unadilla – Procurement (2022M-182)
… Law (GML) Section 103 or the Village’s procurement policy. Of the 20 purchases we reviewed totaling $469,283, … $57,898 which were subject to the procurement policy. Insurance coverage and professional services totaling … and the procurement policy. Award contracts for insurance coverage and professional services only after …
https://www.osc.ny.gov/local-government/audits/village/2024/04/26/village-unadilla-procurement-2022m-182