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Ticonderoga Central School District – Financial Condition (2013M-154)
… its budgets with appropriations of unexpended surplus funds and reserves. As a result, by the end of the 2011-12 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/ticonderoga-central-school-district-financial-condition-2013m-154Schroon Lake Central School District – Financial Condition (2014M-145)
… elected members. The District operates one school building with 224 students and 51 employees. The District’s general … the next year’s real property tax levy. Adopt budgets with reasonable expenditure estimates. Continue developing a …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/20/schroon-lake-central-school-district-financial-condition-2014m-145Chittenango Central School District – Financial Management (2016M-294)
… Onondaga County. The District, which operates four schools with approximately 1,920 students, is governed by an elected … reserved are necessary, reasonable and in compliance with statutory requirements. Return money improperly residing …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/chittenango-central-school-district-financial-management-2016m-294Bellmore-Merrick Central High School District – Financial Condition (2016M-341)
… our audit was to review the District’s financial condition for the period July 1, 2012 through June 30, 2016. Background The Bellmore-Merrick Central High School District is located in the Town of Hempstead in Nassau County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/bellmore-merrick-central-high-school-district-financial-condition-2016mBatavia City School District – Financial Condition (2016M-160)
… transferred to unrestricted fund balance (where allowed by law) or to other reserves established and maintained in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/batavia-city-school-district-financial-condition-2016m-160Glen Cove City School District – Portable Electronic Devices and Conflict of Interest (2016M-285)
… Nassau County. The District, which operates six schools with approximately 3,200 students, is governed by an elected … who leave District service. Ensure that an inventory with all computer equipment is maintained and includes the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/glen-cove-city-school-district-portable-electronic-devices-and-conflictLyncourt Union Free School District – Financial Condition (2016M-62)
… fund balance is in compliance with the Real Property Tax Law statutory limits and reduce the amount of unrestricted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lyncourt-union-free-school-district-financial-condition-2016m-62Copenhagen Central School District – Financial Condition (2016M-142)
… in Lewis County. The District, which operates one school with approximately 460 students, is governed by an elected … of the District’s unassigned fund balance is in compliance with statutory limits. Formulate long-term multiyear …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/copenhagen-central-school-district-financial-condition-2016m-142Erie 1 Board of Cooperative Educational Services – Special Aid Fund (2016M-188)
… Purpose of Audit The purpose of our audit was to evaluate the financial activity in BOCES’ special aid fund … The Erie 1 Board of Cooperative Educational Services is a public entity serving 19 component school districts. …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/erie-1-board-cooperative-educational-services-special-aid-fund-2016m-188Oakfield-Alabama Central School District – Budgeting (2016M-172)
… Orleans County. The District, which operates three schools with approximately 870 students, is governed by an elected … the District’s unrestricted fund balance is in compliance with statutory limits and develop a plan to use fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/oakfield-alabama-central-school-district-budgeting-2016m-172Brentwood Union Free School District – Information Technology (2023M-83)
… pdf] Audit Objective Determine whether the Brentwood Union Free School District (District) Board of Education (Board) …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/brentwood-union-free-school-district-information-technology-2023m-83Brighter Choice Charter School for Girls – Non-Payroll Disbursements (2023M-72)
… Brighter Choice Charter School for Girls (School) Board of Trustees (Board) and officials ensured non-payroll … for, and for a School-related purpose. Key Findings The Board and officials did not provide adequate oversight to … for a School-related purpose. Without adequate oversight, the Board and officials cannot ensure that all disbursements …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/22/brighter-choice-charter-school-girls-non-payroll-disbursements-2023m-72West Webster Fire District – Financial Management (2023M-23)
… Reduce unrestricted fund balance and use excess funds in a manner more beneficial to taxpayers. Adopt realistic …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/07/07/west-webster-fire-district-financial-management-2023m-23Dutchess Board of Cooperative Educational Services – Electricity Contract Monitoring and Billing (2023M-45)
… were at the lowest possible cost and ensured that invoices for electricity usage were accurate. Key Findings BOCES … were at the lowest possible cost or ensure that invoices for electricity usage were accurate. Had officials monitored … 2022. Did not detect billing discrepancies in the invoices for electricity supplied and paid duplicate charges totaling …
https://www.osc.ny.gov/local-government/audits/boces/2023/09/08/dutchess-board-cooperative-educational-services-electricity-contract-monitoring-andTown of Crawford – Town Clerk (2021M-82)
… to third-degree grand larceny and first-degree tampering with public records, and she agreed to pay $21,296 in … of the Clerk’s records. Town officials generally agreed with our findings and indicated they have begun to initiate …
https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-crawford-town-clerk-2021m-82Norwood-Norfolk Central School District – Financial Management (2022M-129)
… Maintained $3 million in the New York State and Local Retirement System (NYSLRS) reserve fund, which is enough to fund average retirement expenditures for 10 years. This balance exceeds … Did not use $0.9 million restricted in a debt reserve to pay related debt as required. Key Recommendations Reduce …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/norwood-norfolk-central-school-district-financial-management-2022m-129Frankfort-Schuyler Central School District – Information Technology Assets and Network Access (2022M-151)
… Develop written procedures for tracking IT assets. Nine of 31 devices (laptops, desktops and tablets) we tested were … Enter into a service level agreement (SLA) with each of the District’s IT service providers to clearly identify …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/30/frankfort-schuyler-central-school-district-information-technology-assetsOperational Advisory No. 31
… Approval tab will indicate that the transaction has been: Auto Approved (Generic GL User) and posted during the next … Routed to OSC BSAO Workflow for additional review, or Auto Denied (denial reason will be noted in the comments) …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/31-general-ledger-journal-entries-workflow-changeTown of Pittsfield – Supervisor's Records and Reports (2024M-80)
… limited. The Supervisor did not: Properly record revenues in the accounting system, prepare bank reconciliations or … by New York State General Municipal Law (GML) Section 30. In addition, the 2022 AFR was inaccurate. Provide the Board …
https://www.osc.ny.gov/local-government/audits/town/2024/09/27/town-pittsfield-supervisors-records-and-reports-2024m-80