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Oysterponds Union Free School District - Financial Management (2019M-217)
… report - pdf] Audit Objective Determine whether the Board and District officials provided adequate oversight and management of the District’s budget and financial condition. Key Findings The Board overestimated … Determine whether the Board and District officials provided adequate oversight and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/oysterponds-union-free-school-district-financial-management-2019m-217Windham-Ashland-Jewett Central School District - Claims Audit Process (2019M-242)
… were adequately documented, for appropriate purposes and properly audited and approved prior to payment. Key Findings The Board, District officials and the claims auditor could improve the audit of claims. We … claims were adequately documented for appropriate purposes and properly audited and approved prior to payment …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/windham-ashland-jewett-central-school-district-claims-audit-process-2019mCherry Valley Fire District - Board Oversight (2019M-141)
… the Annual Financial Reports, were completed and submitted to our office. Annually audit the Treasurer’s records. Key … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/10/30/cherry-valley-fire-district-board-oversight-2019m-141Manchester-Shortsville Central School District – Instructional Complex Capital Improvement Project (2021M-103)
… totaling approximately $1.2 million and completed $149,000 in additional work that were not presented to and approved by … the statutory bid limit. Procure professional services in accordance with District policy. District officials agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/01/manchester-shortsville-central-school-district-instructional-complexTown of Stanford – Financial Management (2021M-130)
… over the prior year and levied more taxes than necessary to fund general fund operations. Exceeded its fund balance … and have initiated or indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-stanford-financial-management-2021m-130Livonia Joint Fire District – Fire Truck Funding and Purchase (2021M-97)
… purchase a fire truck costing more than $727,000, instead of establishing a capital reserve. Did not adopt fund … and capital plans. Include more realistic estimates of revenues, expenditures and fund balance when developing …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/09/17/livonia-joint-fire-district-fire-truck-funding-and-purchase-2021m-97Town of Willing – Town Supervisor’s Financial Duties (2021M-68)
… reports were not always prepared for and submitted to the Town Board (Board), and reports did not include a … manner. Prepare and provide monthly financial reports to the Board which include a detail of money received and …
https://www.osc.ny.gov/local-government/audits/town/2021/08/20/town-willing-town-supervisors-financial-duties-2021m-68Belfast Central School District – Reserve Funds (2021M-135)
… reserve fund policy. Develop a plan to use the funds in the debt reserve as required. Review all reserve balances … action. Appendix B includes our comment on an issue raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/belfast-central-school-district-reserve-funds-2021m-135City of Fulton – Capital Projects (2021M-184)
… were unable to readily determine the complete financial history and position of individual projects or determine the …
https://www.osc.ny.gov/local-government/audits/city/2022/02/11/city-fulton-capital-projects-2021m-184Town of Indian Lake – Reserves and Justice Court Operations (2014M-330)
… The purpose of our audit was to review the establishment and use of the Town’s reserve funds and to examine internal controls over the Town’s Justice … The Town of Indian Lake is located in Hamilton County and has a population of approximately 1,350. The Town, which …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/03/06/town-indian-lake-reserves-and-justice-court-operations-2014m-330Oneida City School District – Information Technology (2020M-80)
… student information system (SIS) against unauthorized use, access and loss. Key Findings The District’s network was not … secure to protect the SIS against unauthorized use, access and loss. District officials did not adequately manage … user accounts or administrative permissions to limit access to assets and data. Some District computers were used …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/oneida-city-school-district-information-technology-2020m-80Putnam Central School District – Fund Balance Management (2020M-27)
… all of the fund balance appropriated to finance operations for fiscal years 2016-17 through 2018-19. The Board has not … review and update the District’s multiyear financial plan for actual operating results. Except as specified in Appendix …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/putnam-central-school-district-fund-balance-management-2020m-27Harrisville Central School District – Transportation State Aid and Debt for Bus Purchases (2020M-48)
… the Business Manager prepared and submitted State aid forms for three of these buses. The District unnecessarily … Key Recommendations File the appropriate State aid forms with SED for the remaining four buses identified in …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/02/harrisville-central-school-district-transportation-state-aid-and-debt-busTown of Hebron – Fiscal Oversight (2015M-59)
… or obtain an audit of the financial records and reports of all Town officers and employees who receive or disburse money …
https://www.osc.ny.gov/local-government/audits/town/2015/06/26/town-hebron-fiscal-oversight-2015m-59Town of Laurens - Budget Review (B4-14-21)
… is funded by estimated revenues of $370,880, appropriated fund balance of $116,905 and real property tax revenues of … Key Findings We project that the general town-wide fund will end the current fiscal year with a deficit fund … did not consider this when developing the 2015 budget. The allocation of payroll expenditures in the highways funds does …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-laurens-budget-review-b4-14-21Jefferson Central School District – Fund Balances (2015M-236)
… Purpose of Audit The purpose of our audit was to evaluate the … funds to them without using them; District officials do not have long-term plans for reserve balance levels or … with balances totaling $592,843, appeared to be overfunded when compared to the amounts necessary for their stated …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/jefferson-central-school-district-fund-balances-2015m-236Jamesville-Dewitt Central School District – Procurement (2016M-264)
… Onondaga County. The District, which operates five schools with approximately 2,940 students, is governed by an elected … legal action, if necessary, to recover those funds. Comply with New York State General Municipal Law and the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/jamesville-dewitt-central-school-district-procurement-2016m-264Huntington Union Free School District – Financial Condition (2015M-356)
… revenues exceeded expenditures by as much as $4.1 million and no amount of appropriated fund balance was used to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/huntington-union-free-school-district-financial-condition-2015m-356Katonah-Lewisboro Union Free School District – Procurement of Goods and Services (2022M-122)
… School District (District) officials procured goods and services in a cost-efficient manner and provided adequate oversight of awarded contracts. Key Findings District officials did not ensure that goods and services were procured in the most cost-efficient manner, or …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/katonah-lewisboro-union-free-school-district-procurement-goods-andIrvington Union Free School District – Fixed Assets (2022M-89)
… were in the District’s possession. These items included a desk, oven, stove, television and television studio …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/irvington-union-free-school-district-fixed-assets-2022m-89