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Binghamton City School District – Financial Condition (2013M-242)
… Town of Fenton in Broome County. The District is governed by the Board of Education which comprises seven elected …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/24/binghamton-city-school-district-financial-condition-2013m-242Town of Liberty – Justice Court Operations (2016M-336)
… disbursement checks. The Justices did not reconcile unpaid tickets between the DMV and Court records to ensure … DMV records are accurate and fines are collected or tickets are referred to the DMV Scofflaw program. Key … checks. Periodically review and reconcile the DMV pending tickets report to the Court records to ensure that tickets …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-liberty-justice-court-operations-2016m-336Elmira Heights Central School District – Financial Condition (2014M-76)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … The District’s reliance on fund balance and reserves to finance planned operating deficits has depleted available funds to dangerous levels. District officials improperly …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/elmira-heights-central-school-district-financial-condition-2014m-76Bainbridge-Guilford Central School District – School Lunch Operations (2015M-172)
… District is located in the Towns of Afton, Bainbridge, Coventry, Guilford, Norwich and Oxford in Chenango County; …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bainbridge-guilford-central-school-district-school-lunch-operations-2015mThe Academy Charter School – Board Oversight (2014M-295)
… The purpose of our audit was to examine School operations in relation to the approval of contracts and review of … The Academy Charter School is a public school located in the Town of Hempstead in Nassau County that is not under the control of the local …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/11/22/academy-charter-school-board-oversight-2014m-295Town of Schaghticoke – Water Operations (2016M-390)
… of approximately 7,600. The Town, which is governed by an elected five-member Town Board, operates seven water …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-schaghticoke-water-operations-2016m-390Town of Newfane – Supervisor's Financial Records (2017M-7)
… Purpose of Audit The purpose of our audit was to review the Supervisor's financial records … 1, 2015 through November 17, 2016. Background The Town of Newfane is located in Niagara County and has a population … Town of Newfane Supervisors Financial Records 2017M7 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-newfane-supervisors-financial-records-2017m-7Greenville Fire District – Investment Program (2023M-106)
… money market accounts, which had average available funds for investing of $845,365. Had officials considered other … investment procedures to convey management’s expectations for managing the District’s investment program, Solicit … options. Key Recommendations Develop written procedures for the investment program’s operation consistent with the …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/greenville-fire-district-investment-program-2023m-106Village of Newport – Financial Management (2017M-12)
… Purpose of Audit The purpose of our audit was to determine whether the Board and Village officials adopted … increased $148,357 (60 percent) over the past three years to $396,383, as of May 31, 2016. Village officials have not … realistic estimates for expenditures. Develop a policy to govern the levels of fund balance the Village should …
https://www.osc.ny.gov/local-government/audits/village/2017/04/28/village-newport-financial-management-2017m-12Village of Homer – Purchasing and Credit Cards (2017M-112)
… of our audit was to assess controls over purchasing and credit cards for the period March 1, 2015 through April … approximately $3.9 million. Key Findings Board members and certain department heads told us that they were unaware … of the requirement that purchases be approved by the Mayor and a Trustee, or by two Trustees, prior to the purchases …
https://www.osc.ny.gov/local-government/audits/village/2017/09/08/village-homer-purchasing-and-credit-cards-2017m-112Village of Freeville – Time Attendance and Leave Accruals (2017M-24)
Village of Freeville Time Attendance and Leave Accruals 2017M24
https://www.osc.ny.gov/local-government/audits/village/2017/05/12/village-freeville-time-attendance-and-leave-accruals-2017m-24Inlet Common School District – Claims Processing (2023M-180)
… did not document the date that they authorized claims to be paid. District officials used a debit card to pay for 60 purchases totaling $6,840 that were not subject to Board approval. Key Recommendations The Board should: …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/inlet-common-school-district-claims-processing-2023m-180Village of Fayetteville – Information Technology Policies (2017M-47)
… December 31, 2016. Background The Village of Fayetteville is located in the Town of Manlius in Onondaga County and has a population of approximately 4,400. The Village is governed by an elected five-member Board of Trustees. … the Department network. Village officials did not provide IT security awareness training to personnel who use IT …
https://www.osc.ny.gov/local-government/audits/village/2017/05/26/village-fayetteville-information-technology-policies-2017m-47Raquette Lake Union Free School District - Business Office Operations (2023M-151)
… Free School District (District) Board of Education (Board) and District officials provided effective oversight of the Business Office operations. Key Findings The Board and District officials did not provide effective oversight of … agreements with the third-party providing accounting and reporting services that specified the roles and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/12/raquette-lake-union-free-school-district-business-office-operations-2023mVillage of Corinth – Investment Program (2023M-146)
… and manage a comprehensive investment program. During the 12-month audit period, the Village earned $1,516 from money on deposit in the Village’s two checking accounts, which had an average … the Village may have earned an additional $148,755 in interest earnings. Village officials did not: Solicit …
https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-corinth-investment-program-2023m-146Mount Markham Central School District – Reserve Funds (2016M-73)
… some of the District’s reserve funds at reasonable levels. Key Recommendations Establish a reserve policy that … objectives for each reserve, optimal or targeted funding levels and conditions under which funds will be used. Review …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/mount-markham-central-school-district-reserve-funds-2016m-73Roosevelt Union Free School District – Competitive Procurement (2015M-234)
… schools with approximately 3,400 students, is governed by an elected five-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/roosevelt-union-free-school-district-competitive-procurement-2015m-234Rome City School District – Financial Management (2015M-215)
… July 1, 2013 through January 31, 2015. Background The Rome City School District is located in the City of Rome and the Towns of Annsville, Lee, Verona and Western in … Rome City School District Financial Management 2015M215 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/rome-city-school-district-financial-management-2015m-215Rocky Point Union Free School District – Financial Condition (2015M-170)
… Background The Rocky Point Union Free School District is located in the Town of Brookhaven, Suffolk County. The … operates four schools with approximately 3,240 students, is governed by an elected five-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/rocky-point-union-free-school-district-financial-condition-2015m-170Bellmore Union Free School District – Financial Condition (2016M-276)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Bellmore Union Free School District is located in the Town of Hempstead, Nassau County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/bellmore-union-free-school-district-financial-condition-2016m-276