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Wading River Fire District – Gasoline Credit Cards (2017M-5)
… Purpose of Audit The purpose of our audit was to examine the District’s gasoline card … from the Towns of Riverhead and Brookhaven, in Suffolk County. The District is governed by an elected five-member …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/wading-river-fire-district-gasoline-credit-cards-2017m-5Otisco Fire District – Financial Operations (2016M-415)
… Purpose of Audit The purpose of our audit was to examine whether the Board had adequate … The Otisco Fire District is a district corporation of the State, distinct and separate from the Town of Otisco …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/17/otisco-fire-district-financial-operations-2016m-415Pleasantville Union Free School District – Financial Condition (2015M-311)
… our audit was to review the District’s financial condition for the period July 1, 2014 through September 10, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $49 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/pleasantville-union-free-school-district-financial-condition-2015m-311Patchogue-Medford Union Free School District – Leave Accruals (2016M-236)
… Purpose of Audit The purpose of our audit was to determine if leave accrual records were … Union Free School District is located in the Town of Brookhaven, Suffolk County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/patchogue-medford-union-free-school-district-leave-accruals-2016m-236Sodus Central School District – Financial Management (2016M-392)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … District is located in the Towns Arcadia and Sodus, Wayne County. The District, which operates three schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/sodus-central-school-district-financial-management-2016m-392Union Springs Central School District – Retiree Health Insurance Contributions (2016M-75)
… information and comparing enrollees’ Social Security numbers against the Social Security Administration database. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/union-springs-central-school-district-retiree-health-insuranceOxford Academy and Central School District – Financial Management (2016M-6)
… of Audit The purpose of our audit was to evaluate the District’s financial management practices for the period July 1, 2014 through November 19, 2015. Background The Oxford Academy and Central School District is located in the Towns of Coventry, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/oxford-academy-and-central-school-district-financial-management-2016m-6Schuylerville Central School District – Fund Balance (2016M-113)
… Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $33.7 million. Key Findings During the 2013-14 fiscal year the District transferred more than $1.4 million in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/schuylerville-central-school-district-fund-balance-2016m-113Amherst Central School District –Financial Condition (2016M-167)
… Purpose of Audit The objective of our audit was to review the District’s management of financial activities … Background The Amherst Central School District is located in the Towns of Amherst and Cheektowaga in Erie County. The … fiscal year were $53.6 million. Key Findings The Board did not appropriately budget for certain expenditures totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/amherst-central-school-district-financial-condition-2016m-167Morris Central School District – Financial Operations (2015M-251)
… Purpose of Audit The purpose of our audit was to evaluate the District’s claims processing procedures and fund balance management for the period July 1, 2014 through August 31, 2015. … who approves all District claims, audited payments to the BOCES itself. The Treasurer does not directly …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/morris-central-school-district-financial-operations-2015m-251Edwards-Knox Central School District – Transportation State Aid and Reserve Funds (2016M-151)
… The Edwards-Knox Central School District is located in the Towns of Canton, Clare, Edwards, Fine, Hermon, Pierrepont and Russell in St. Lawrence County. The District, which operates one … $13.3 million. Key Findings The District did not apply in a timely manner for all the transportation State aid to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/edwards-knox-central-school-district-transportation-state-aid-and-reserveFlorida Union Free School District – Information Technology (2017M-146)
… Free School District is located in the Towns of Goshen and Warwick in Orange County and operates two schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/florida-union-free-school-district-information-technology-2017m-146Cleveland Hill Union Free School District – Financial Management (2017M-235)
… to review the District’s financial management practices for the period July 1, 2013 through July 12, 2017. Background … Board of Education. General fund budgeted appropriations for the 2016-17 fiscal year totaled approximately $31 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/cleveland-hill-union-free-school-district-financial-management-2017m-235Stafford Fire Department, Inc. – Controls Over Financial Activities (2014M-274)
… examine the Department’s controls over financial activity for the period January 1, 2013 through July 29, 2014. … President and a five-member Board of Trustees. Expenses for the 2013 fiscal year were $543,185. Key Findings The … that all cash receipts are turned over to the Treasurer for deposit. Update the bylaws to formalize the agreement …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/stafford-fire-department-inc-controls-over-financialGreenville Fire District #1 – Board Oversight (2014M-376)
… #1 is a district corporation of the State, distinct and separate from the Town of Greenville, located in Greene … budgets did not include detailed estimates of revenues and did not include estimates of fund balance. Reserve funds … established. Claims were paid prior to Board review and did not contain itemized vouchers. The Treasurer does not …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/greenville-fire-district-1-board-oversight-2014m-376Wallkill Fire District – Inappropriate Payments and Purchase (2015M-39)
… used to make $14,910 in questionable purchases, including gas, cigarettes, groceries and other personal items. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/01/08/wallkill-fire-district-inappropriate-payments-and-purchase-2015m-39Mid-Hudson Library System – Procurement (2016M-261)
… Purpose of Audit The purpose of our audit was to examine the Library System’s procurement … cooperative public library system, located in the City of Poughkeepsie in Dutchess County, which serves 66 regional …
https://www.osc.ny.gov/local-government/audits/library/2016/10/07/mid-hudson-library-system-procurement-2016m-261Peru Central School District – Extra-Classroom Activity Funds (2017M-69)
… contain adequate supporting documentation. Ensure each club maintains an accurate student ledger. … Peru Central …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/peru-central-school-district-extra-classroom-activity-funds-2017m-69Cohoes City School District – Budgeting (2016M-111)
… approximately $40.3 million. Key Findings The District did not have a formal plan for funding reserves, determining how … budgeted appropriations to ensure that the tax levy is not higher than required. … Cohoes City School District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cohoes-city-school-district-budgeting-2016m-111Orchard Park Central School District – School Bus Procurement and Reserves (2013M-368)
… November 20, 2013. Background The Orchard Park Central School District is located in Erie County and is governed by … verify that all non-original equipment manufacturer (OEM) school bus options were consistent with State contract …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/orchard-park-central-school-district-school-bus-procurement-and-reserves