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Schuylerville Central School District – Fund Balance (2016M-113)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/schuylerville-central-school-district-fund-balance-2016m-113Greater Southern Tier Board of Cooperative Educational Services – Capital Assets (2024M-35)
… and accurate, and that assets are protected from loss, theft, misuse and obsolescence. We reviewed 50 assets with a …
https://www.osc.ny.gov/local-government/audits/boces/2024/06/21/greater-southern-tier-board-cooperative-educational-services-capital-assets-2024mDeer Park Union Free School District – Fuel and Vehicle Inventory (2023M-152)
… Officials did not: Maintain accurate inventory records of vehicle additions and disposals. There were discrepancies … with 19 vehicle inventory records. Obtain Board of Education (Board) approval prior to disposing of vehicles and promptly remove vehicles from insurance …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/deer-park-union-free-school-district-fuel-and-vehicle-inventory-2023m-152Village of Greene – Investment Program (2023M-112)
… monthly cash flow forecasts to estimate funds available for investment. Monitor investments. Formally solicit … investment procedures to convey management’s expectations for managing the Village’s investment program. Annually …
https://www.osc.ny.gov/local-government/audits/village/2023/12/01/village-greene-investment-program-2023m-112Town of Vestal – Former Police Chief’s Separation Agreement (2023M-58)
… report – pdf] Audit Objective Determine whether the Town of Vestal (Town) former police chief’s (former chief) … which included severance payments, due to concerns of potential litigation against the Town. The severance … to provide any written details, such as written evidence of concerns of potential litigation or a cost-benefit …
https://www.osc.ny.gov/local-government/audits/town/2023/11/22/town-vestal-former-police-chiefs-separation-agreement-2023m-58Ulster Board of Cooperative Educational Services – Network User Accounts (2023M-42)
… – pdf] Audit Objective Determine whether Ulster Board of Cooperative Educational Services (BOCES) officials … access, or loss. As a result, BOCES had an increased risk of inappropriate access by users with malicious intent. In …
https://www.osc.ny.gov/local-government/audits/boces/2023/08/18/ulster-board-cooperative-educational-services-network-user-accounts-2023m-42City of Long Beach – Budget Review (B23-7-3)
… review was to determine whether the significant revenue and expenditure projections in the City’s proposed budget for the 2023-24 fiscal year are … or resolve recommendations from our budget review issued in May 2022. Background The City of Long Beach, located in …
https://www.osc.ny.gov/local-government/audits/city/2023/05/05/city-long-beach-budget-review-b23-7-3Lynbrook Union Free School District – Purchasing (2022M-17)
… ensured staff followed the District’s purchasing policy for goods and services not subject to competitive bidding. … purchases adhered to the District’s purchasing policy for goods and services not subject to competitive bidding. As … of taxpayer money, and in the District’s best interest. For example, the purchasing agent: Approved seven purchases …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/08/lynbrook-union-free-school-district-purchasing-2022m-17Mineola Union Free School District – Financial Condition Management (2021M-44)
… the Mineola Union Free School District’s (District) Board of Education (Board) and District officials effectively … were levied than were needed to fund operations. A pattern of over budgeting developed because the Board did not adjust … overestimated from 2016-17 through 2019-20 by a total of $20.7 million. Over the four-year audit period, the Board …
https://www.osc.ny.gov/local-government/audits/school-district/2021/09/03/mineola-union-free-school-district-financial-condition-management-2021mManorville Fire District – Board Oversight and Fuel (2016M-411)
… Purpose of Audit The purpose of our audit was to examine the District’s internal control … The Manorville Fire District is a district corporation of the State, distinct and separate from the Towns of …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/10/manorville-fire-district-board-oversight-and-fuel-2016m-411Genesee Community Charter School – Revenue Billing and Collection (2013M-61)
… Purpose of Audit The purpose of our audit was to examine the cash receipts process for the … The Genesee Community Charter School, located in the City of Rochester, Monroe County, is governed by a Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/10/genesee-community-charter-school-revenue-billing-and-collection-2013m-61Village of Waverly – Parks and Recreation Department Financial Activities (2021M-12)
… report – pdf] Audit Objective Determine whether Village of Waverly (Village) officials established adequate controls … nine fundraisers. However, no money was deposited for 11 of the tournaments and two of the fundraisers. Registration forms for 26 of 36 sports …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-waverly-parks-and-recreation-department-financial-activities-2021m-12Town of Saratoga – Budgeting and Fund Balance Management (2022M-82)
… Key Findings The Board did not adopt realistic budgets or effectively manage fund balance. The Board also: Adopted … funded reserves with transfers totaling $370,000 from funds with a different tax base, which creates a …
https://www.osc.ny.gov/local-government/audits/town/2022/09/02/town-saratoga-budgeting-and-fund-balance-management-2022m-82Williamsville Central School District – Financial Management (2022M-193)
… and District officials properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage the District’s fund balance and reserves. As a result, the District levied more taxes than … the public regarding the funding and replenishment of all reserves. Key Recommendations Develop budgets that include …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/williamsville-central-school-district-financial-management-2022m-193Town of Petersburgh – Internal Controls Over Selected Financial Operations and the Justice Court (2015M-169)
… and water funds. Key Findings Aggregated purchases for heating oil and diesel fuel were not competitively bid as …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/12/24/town-petersburgh-internal-controls-over-selected-financial-operations-andWading River Fire District – Gasoline Credit Cards (2017M-5)
… Purpose of Audit The purpose of our audit was to examine the District’s gasoline card … The Wading River Fire District is a district corporation of the State, distinct and separate from the Towns of Riverhead and Brookhaven, in Suffolk County. The District …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/wading-river-fire-district-gasoline-credit-cards-2017m-5Town of Darien – State Contract Loader Purchases (2013M-88)
… Purpose of Audit The purpose of our audit was to examine Highway Department purchasing … 1, 2011, through January 30, 2013. Background The Town of Darien is located in Genesee County and has approximately … Town of Darien State Contract Loader Purchases 2013M88 …
https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-darien-state-contract-loader-purchases-2013m-88Town of Brookhaven Local Development Corporation – Project Approval and Monitoring (2021M-188)
… action. Appendix B includes our comments on issues raised in the Corporation’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2022/07/15/town-brookhaven-local-development-corporation-project-approval-and-monitoring-2021mTown of Putnam Valley – Purchasing (2013M-193)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the Town’s purchasing practices for the period January 1, 2012 to March 6, 2013. Background The Town of Putnam Valley is … million in total. We also reviewed supporting documents to verify that procurements and subsequent payments were …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-putnam-valley-purchasing-2013m-193Minerva Central School District – Financial Condition Management (2020M-60)
… related to the District’s unrestricted fund balance being in excess of the statutory limit. District officials did not … to comply with the statutory limit and use excess funds in a manner beneficial to taxpayers. Develop a comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/minerva-central-school-district-financial-condition-management-2020m-60