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McGraw Central School District – Fund Balances (2017M-248)
… purpose of our audit was to determine whether the Board and District officials ensured that the general fund balance and reserve fund levels were reasonable for the period July … 10 percentage points. Reserves were not used as intended and could be overfunded by $1.8 million as of June 30, 2017. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mcgraw-central-school-district-fund-balances-2017m-248Mahopac Central School District – Financial Condition (2013M-302)
… identified as being susceptible to fiscal stress due to a general fund operating deficit during the 2010-11 fiscal … of the 2010-11fiscal year when the District incurred a planned operating deficit, fund balance has steadily grown … costs due to declining enrollment and the combination of bus routes during the 2011-12 fiscal year. Key Recommendation …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/10/mahopac-central-school-district-financial-condition-2013m-302Haldane Central School District – Budget Transfers and Information Technology (2015M-279)
… to examine internal controls over budget transfers and IT for the period July 1, 2014 through August 19, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $22.9 … budget transfer policy does not state a dollar threshold for budget transfer approvals. The current budget transfer …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/haldane-central-school-district-budget-transfers-and-informationBrushton-Moira Central School District – Financial Condition (2015M-340)
… Central School District is located in the Towns of Bangor, Brandon, Dickinson and Moira in Franklin County and the Towns …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/brushton-moira-central-school-district-financial-condition-2015m-340Brighton Central School District – Separation Payments (2016M-119)
… period July 1, 2014 through March 23, 2016. Background The Brighton Central School District is located in the Towns of Brighton and Pittsford in Monroe County. The District, which … Brighton Central School District Separation Payments 2016M119 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/brighton-central-school-district-separation-payments-2016m-119Bradford Central School District – Financial Management (2016M-253)
… Central School District is located in the Towns of Bath, Bradford, Urbana and Wayne in Steuben County and the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/bradford-central-school-district-financial-management-2016m-253Alexandria Central School District – Financial Condition (2016M-5)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … The Alexandria Central School District is located in the Towns of Alexandria, Orleans and Theresa in Jefferson … that result in the appropriation of fund balance that will not be used. Ensure that unassigned fund balance is in …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/25/alexandria-central-school-district-financial-condition-2016m-5Town of Grand Island – Internal Controls Over Fuel Purchases (2013M-182)
… was to evaluate internal controls over the purchase of fuel for the period January 1, 2012, through June 14, 2013. … The Board did not establish procedures to help ensure that fuel was dispensed only into Town vehicles and equipment by … There were no procedures in place to regularly monitor fuel transactions for reasonableness and ensure that only …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-grand-island-internal-controls-over-fuel-purchases-2013m-182Town of Fort Ann – Lake Hadlock Dam Collapse (2013M-60)
… associated with the collapse of the Dam for the period July 2, 2005, to September 10, 2012. Background The Town of … Lake Hadlock Park District, which was created on October 21, 1976, has 349 parcels which are assessed a special … 2005. On July 2, 2005, the Dam collapsed causing extensive damage to the Dam and the surrounding area. There were two …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-fort-ann-lake-hadlock-dam-collapse-2013m-60Town of Mount Morris – Justice Court (2012M-129)
… internal controls over the financial operations of the Court for the period January 1, 2005, to June 22, 2012. … and four Board members. The two current Justices and Court clerk collected approximately $94,590 in fines and … have developed adequate internal controls over the Court’s financial operations, with the exception of …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-mount-morris-justice-court-2012m-129Village of Liberty – Budget Review (B4-14-9)
… that have not yet been adopted. The amount of sewer rents revenue in the proposed budget has been increased … plan. Approve the rate increases for water and sewer rents prior to adopting the budget. Update the budgeted sewer rents revenue amount to be consistent with current year usage …
https://www.osc.ny.gov/local-government/audits/village/2014/04/16/village-liberty-budget-review-b4-14-9Wyandanch Union Free School District - Budget Review (B22-7-1)
… 56 of the Laws of 2020, authorized the District to issue serial bonds in an aggregate principal amount not to exceed …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wyandanch-union-free-school-district-budget-review-b22-7-1City of Olean Housing Authority – Board Oversight (2016M-93)
… Purpose of Audit The purpose of our audit was to evaluate Board oversight of certain financial … does not have a written agreement with the brokerage firm that assists the Director in managing the Authority’s …
https://www.osc.ny.gov/local-government/audits/city/2016/07/29/city-olean-housing-authority-board-oversight-2016m-93Niagara Falls Water Board – Financial Management (2015M-141)
… of our audit was to determine if the Board is managing the Water Board’s finances in accordance with the governing … 2013 through April 30, 2015. Background The Niagara Falls Water Board and the Niagara Falls Public Water Authority are public benefit corporations which were …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/03/18/niagara-falls-water-board-financial-management-2015m-141Village of Valley Stream – Cash Receipts and Selected Village Operations (2013M-382)
… audits or approves claims for payment. Checks are signed with facsimile signatures of the Mayor and a Village Trustee, with neither official retaining custody of the signature file …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/04/village-valley-stream-cash-receipts-and-selected-village-operations-2013mThousand Islands Central School District – Purchasing (2016M-283)
… County. The District, which operates three schools with approximately 980 students, is governed by an elected … pertaining to vendors that already do business with the District. Key Recommendations Revise the purchasing …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/thousand-islands-central-school-district-purchasing-2016m-283Northeastern Clinton Central School District – Payroll (2016M-76)
… The purpose of our audit was to assess the District’s payroll procedures for the period July 1, 2014 through … $27.4 million. Key Findings The Board adopted a payroll policy that included oversight procedures to mitigate the risks associated with outsourcing payroll, but the procedures were either not adequately …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/northeastern-clinton-central-school-district-payroll-2016m-76Vestal Central School District – Fund Balances (2017M-91)
… Tioga County. The District, which operates seven schools with approximately 3,200 students, is governed by an elected … or other reserves established and maintained in compliance with statutory directives. Use the excess accumulated fund …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/vestal-central-school-district-fund-balances-2017m-91Olean City School District – Financial Management (2016M-210)
… Purpose of Audit The purpose of our audit was to review the District’s financial … The Olean City School District is located in the City of Olean and the Towns of Olean and Portville in Cattaraugus County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/olean-city-school-district-financial-management-2016m-210Watertown City School District – Financial Condition (2016M-85)
… is located in the City of Watertown and the Towns of Le Ray, Pamelia, Rutland and Watertown in Jefferson County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/watertown-city-school-district-financial-condition-2016m-85