Search
Tully Central School District – Financial Management (2016M-359)
… audit was to evaluate the District’s financial management for the period July 1, 2014 through December 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $19.7 … regularly update a multiyear financial and capital plan for a three- to five- year period that addresses the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/tully-central-school-district-financial-management-2016m-359New York Mills Union Free School District – Financial Management (2016M-107)
… over the last four years. By maintaining excessive or unnecessary fund balance, the Board and District officials … the District’s use of fund balance and any economic or environmental factors. … New York Mills Union Free School …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/new-york-mills-union-free-school-district-financial-management-2016m-107Olean City School District – Financial Management (2016M-210)
… circumstances under which the reserves would be used or replenished. Key Recommendations Ensure that budgets … Develop and formally adopt a comprehensive written policy or plan for establishing, funding and using reserve funds. … …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/olean-city-school-district-financial-management-2016m-210Groton Central School District – Financial Management (2014M-288)
… Three reserve funds have excessive balances and no plans or policies for the use of the reserves. Over the last four … funds to unassigned fund balance, where allowed by law, or to other reserves established and maintained in compliance …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/09/groton-central-school-district-financial-management-2014m-288Brushton-Moira Central School District – Financial Condition (2015M-340)
… that did not include estimates of recurring revenues or realistic estimates for expenditures. None of the fund … budgets that result in the appropriation of fund balance or reserves that are not used to finance operations. Ensure …
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)
… to. District officials did not have written policies or procedures in place to provide guidance to employees and … sufficiently supported. The claims auditor did not review or approve any of the separation payment calculations before …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/brighton-central-school-district-separation-payments-2016m-119East Hampton Union Free School District – Financial Software User Access (2016M-340)
… outlining how user access rights should be established or modified, and permissions are not reviewed quarterly to … outlining how user access rights should be established or modified based on job duties and proper segregation of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/east-hampton-union-free-school-district-financial-software-user-accessMonticello Central School District – Budgeting (2014M-97)
… and appropriations have not been aligned with historical or actual needs of the District, resulting in an unnecessary … and transfer excess funds to unrestricted fund balance or other reserves in compliance with statutes. … Monticello …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/monticello-central-school-district-budgeting-2014m-97Lancaster Central School District – Financial Condition (2016M-101)
… balance for each of the reserves will be determined or when these funds will be used or replenished. Key Recommendations Develop realistic …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lancaster-central-school-district-financial-condition-2016m-101West Buffalo Charter School – Student Enrollment and Billing (2013M-314)
… Purpose of Audit The purpose of our audit was to examine the student enrollment and … adequate supporting documentation regarding students’ residency. However, we found nine students’ files did not …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/12/06/west-buffalo-charter-school-student-enrollment-and-billing-2013m-314Lynbrook Union Free School District – Special Programs (2016M-45)
… effective internal controls over special programs for the period July 1, 2014 through August 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $79.4 … playground program were incomplete and inaccurate. Checks for the summer driver’s education program session were not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/lynbrook-union-free-school-district-special-programs-2016m-45Livonia Central School District – Software Management (2016M-293)
… monitoring computer use and reviewing installed software, or include specific penalties for noncompliance. District … Develop a formal disaster recovery plan to maintain or restore critical operations as quickly as possible in the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/livonia-central-school-district-software-management-2016m-293Friendship Central School District –Procurement (2016M-175)
… made in compliance with the requirements of this policy or require District officials to properly document compliance … for such services through the use of RFPs and written or verbal quotes. Require strict adherence to the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/friendship-central-school-district-procurement-2016m-175Town of Byron – Procurement (2024M-11)
… purchased during our audit period. Did not obtain quotes or request proposals in accordance with the Town’s … $68,103. Did not use request for proposals (RFPs) or another competitive process to procure services from seven …
https://www.osc.ny.gov/local-government/audits/town/2024/05/24/town-byron-procurement-2024m-11Town of Throop – Highway Department (2021M-115)
… agreements for projects conducted with surrounding towns or maintain records to track the costs related to these … misuse. Retain documentation related to scrap metal sales or account for sales totaling $1,277. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-highway-department-2021m-115Village of Afton – Claims Auditing and Disbursements (2023M-177)
… audit claims. As a result, payments were made prior to audit, for unsupported claims and for inappropriate … reviewed: 53 claims totaling $13,356 were paid prior to audit and one claim totaling $793 did not include adequate … Discontinue authorizing the Clerk-Treasurer to pay claims in advance of audit and ensure claims contain …
https://www.osc.ny.gov/local-government/audits/village/2024/03/15/village-afton-claims-auditing-and-disbursements-2023m-177Pembroke Central School District - Investment Program (2023M-130)
… the District may have earned approximately $390,000, or $237,000 more than earned. District officials did not: … our recommendations and indicated that they have initiated or plan to initiate corrective action. … Determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-investment-program-2023m-130Southern Westchester Board of Cooperative Educational Services – Information Technology (2024M-38)
… and view personal, private and sensitive information or disable the network. 16 IT assets could not be traced to or from BOCES’ inventory system and 40 IT assets were not …
https://www.osc.ny.gov/local-government/audits/boces/2024/08/09/southern-westchester-board-cooperative-educational-services-information-technologyCity of Rensselaer – Accounting Records and Reports (2023M-26)
… report – pdf] Audit Objective Determine whether City of Rensselaer (City) officials maintained complete, accurate … initiate corrective action. … Determine whether the City of Rensselaer City officials maintained complete accurate and …
https://www.osc.ny.gov/local-government/audits/city/2024/08/02/city-rensselaer-accounting-records-and-reports-2023m-26Village of Catskill – Accounting Records and Reports (2024M-66)
… – pdf] Audit Objective Determine whether the Village of Catskill (Village) Clerk-Treasurer maintained complete and … to the Village Board (Board).As a result, the transparency of the Village’s financial operations was reduced, and the … required Annual Financial Reports (AFRs) with the Office of the State Comptroller (OSC). Further, the Board did not …
https://www.osc.ny.gov/local-government/audits/village/2024/09/27/village-catskill-accounting-records-and-reports-2024m-66