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Town of Angelica – Justice Court Operations (2018M-11)
… the Town Justice collected, recorded, deposited, disbursed and reported all fines and fees in a timely and accurate manner for the period January 1, 2016 through …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/04/27/town-angelica-justice-court-operations-2018m-11Schalmont Central School District – Financial Condition Management (2018M-15)
… serves the Towns of Rotterdam, Princetown and Duanesburg in Schenectady County, the Town of Guilderland in Albany County and the Town of Florida in Montgomery County. The Board of Education is responsible …
https://www.osc.ny.gov/local-government/audits/school-district/2018/04/13/schalmont-central-school-district-financial-condition-management-2018m-15Remsen Central School District – Fund Balance and Reserves (2015M-306)
… comprehensive policies for establishing and using reserve funds. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/remsen-central-school-district-fund-balance-and-reserves-2015m-306Seaford Union Free School District – Extra-Classroom Activities (2016M-291)
… totaled approximately $63.6 million. Key Findings School store deposits during 2015-16 were not made in a timely … and deposit dates ranging from 15 to 91 days. School store receipts were not supported by a profit and loss …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/seaford-union-free-school-district-extra-classroom-activities-2016m-291Willsboro Central School District – Financial Condition (2015M-362)
… School District is located in the Towns of Chesterfield, Essex, Lewis, Westport and Willsboro in Essex County. The District, which operates one school with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/willsboro-central-school-district-financial-condition-2015m-362Phelps-Clifton Springs Central School District – Financial Condition (2016M-269)
… Phelps-Clifton Springs Central School District is located in the Towns of Arcadia, Hopewell, Junius, Lyons, Manchester, Phelps and Seneca in Ontario County. The District, which operates two schools … estimates of expenditures and the use of fund balance in the annual budget. Review all reserve balances and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/phelps-clifton-springs-central-school-district-financial-condition-2016mPatchogue-Medford Union Free School District – Budget Review (B17-7-2)
… the significant revenue and expenditure projections in the District's proposed budget for the 2017-18 fiscal year … The Patchogue-Medford Union Free School, located in Suffolk County, is authorized to issue debt in an aggregate principal amount not to exceed $6 million to …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/09/patchogue-medford-union-free-school-district-budget-review-b17-7-2Fabius-Pompey Central School District – Information Technology (2016M-237)
… Findings Of 927 user accounts, 111 had not been used to log on to the District’s computer system in at least six … and servers to display a banner when users attempt to log on. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/fabius-pompey-central-school-district-information-technology-2016m-237East Williston Union Free School District – Extra-Classroom Activities (2016M-103)
… July 1, 2014 through September 30, 2015. Background The East Williston Union Free School District is located in the … East Williston Union Free School District ExtraClassroom …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/east-williston-union-free-school-district-extra-classroom-activitiesClyde-Savannah Central School District – Financial Condition (2015M-338)
… Central School District is located in the Towns of Butler, Galen, Lyons, Rose and Savannah in Wayne County and the Towns of Junius and Tyre in Seneca County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/clyde-savannah-central-school-district-financial-condition-2015m-338Babylon Union Free School District – Financial Condition (2015M-323)
… The Babylon Union Free School District is located in the Town of Babylon, Suffolk County. The District, which … not use 94 percent of appropriated fund balance, resulting in unrestricted fund balance that exceeds legal limits. The … Recommendations Use the surplus unrestricted fund balance in a manner that benefits District residents, adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/babylon-union-free-school-district-financial-condition-2015m-323Jasper-Troupsburg Central School District – Financial Condition (2015M-22)
… Central School District is located in the Towns of Cameron, Canisteo, Jasper, Rathbone, Troupsburg and Woodhull, in Steuben County. The District, which operates two schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/27/jasper-troupsburg-central-school-district-financial-condition-2015m-22Town of Chazy – Water and Sewer District Financial Operations (2017M-42)
… in customers being underbilled by $1,703. Delinquent customer accounts did not always include late payment … that late payment penalties are applied to all delinquent customer accounts in accordance with Board policy. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-chazy-water-and-sewer-district-financial-operations-2017m-42Dalton-Nunda Central School District – Separation Payments (2015M-142)
… School District is located in the Towns of Nunda, Portage, West Sparta and Mount Morris in Livingston County, the Towns …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/18/dalton-nunda-central-school-district-separation-payments-2015m-142Town of Thurman – Garbage Bag Inventory and Collections (2016M-399)
… our audit was to examine the Town’s internal controls over garbage bag inventory and receipts for the period January 1, … transfer station charges. Key Findings Collections from garbage bags sold at the transfer stations were not remitted in a timely manner to the Town Clerk. Garbage bags provided to the transfer station are not …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-thurman-garbage-bag-inventory-and-collections-2016m-399Greenport Union Free School District – Financial Condition (2014M-203)
… The Greenport Union Free School District is located in the Village of Greenport in Suffolk County and is governed by an elected five-member … for revenues and appropriations and that do not result in the appropriation of unexpended surplus funds that will …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/greenport-union-free-school-district-financial-condition-2014m-203Town of Minden – Budgeting (2014M-366)
… Purpose of Audit The purpose of our audit was to review the Town’s budgeting practices for the period … The purpose of our audit was to review the Towns budgeting practices for the period …
https://www.osc.ny.gov/local-government/audits/town/2015/05/29/town-minden-budgeting-2014m-366Copiague Fire District – Credit Card Purchases (2019M-98)
Determine whether the Board ensured that credit card purchases were necessary adequately supported and for legitimate District purposes
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-credit-card-purchases-2019m-98Irvington Union Free School District – Fixed Assets (2022M-89)
… of without Board authorization. The assets included kitchen appliances, exercise equipment and a floor cleaning …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/irvington-union-free-school-district-fixed-assets-2022m-89Amherst Central School District – Network User Account Access and Application User Accounts and Permissions (2023M-5)
… (District) officials secured user account access to the network and managed user accounts and permissions in … did not adequately secure user account access to the network or properly manage user accounts and permissions in … As a result, there is a significant risk that network resources, financial data and student information …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/amherst-central-school-district-network-user-account-access-and