Search

Salmon River Central School District – Foster Care Student Tuition (2022M-168)

… report – pdf] Audit Objective Determine whether Salmon River Central School District (District) officials accurately … audit school district salmon river …

https://www.osc.ny.gov/local-government/audits/school-district/2023/02/10/salmon-river-central-school-district-foster-care-student-tuition-2022m

Oxford Academy and Central School District – Transportation Department Purchase and Service Contracts (2023M-2)

… bidding requirements and/or the District’s procurement policy for 33 transportation contracts totaling $322,056 for … that did not comply with District procedures. Review vehicle repair invoices and parts ordered by the vehicle … . Vehicle repair invoices had 22 charges, totaling $1,891, that did not have enough detail to verify that the …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/oxford-academy-and-central-school-district-transportation-department

Addison Central School District – Procurement of Professional Services (2023M-6)

… for audit services within the last five years as required by Chapter 263 of the Laws of 2005. Have consistently used … when procuring professional services, as required by District policy and law. District officials generally …

https://www.osc.ny.gov/local-government/audits/school-district/2023/07/07/addison-central-school-district-procurement-professional-services-2023m-6

Portville Central School District - Financial Management (2018M-245)

… to finance operations and overestimated appropriations by $3.3 million (6 percent annual average) from 2015-16 … appropriations, exceeding the 4 percent statutory limit by approximately $660,000 or 4 percentage points. Three …

https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/portville-central-school-district-financial-management-2018m-245

Galway Central School District - Fund Balance Management (2017M-267)

… budgeted appropriations, exceeding the statutory limit by 7.7 percentage points. The District’s budgets included … fund operations. The budgets overestimated appropriations by more than $7 million or 10.1 percent from 2013-14 through …

https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/galway-central-school-district-fund-balance-management-2017m-267

Fredonia Central School District - Financial Management (2018M-33)

… in annual operating surpluses and a fund balance increase of more than $2 million (52 percent). As of June 30, 2017, unrestricted fund balance totaled more than $3.3 million and was 11 percent of the 2017-18 budgeted appropriations, exceeding the …

https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/fredonia-central-school-district-financial-management-2018m-33

Riverhead Charter School – Debit Cards (2017M-254)

… - pdf] Purpose of Audit The purpose of our audit was to examine the School’s controls over debit card use for the … did not establish a comprehensive policy for debit cards to help ensure all charges were adequately supported and for … included purchase requisitions or purchase orders to indicate prior approval or any indication that the Board …

https://www.osc.ny.gov/local-government/audits/charter-school/2018/07/27/riverhead-charter-school-debit-cards-2017m-254

Alexander Central School District – Financial Management (2020M-64)

… applicable statutes. Appropriations were overestimated by a total of $7 million from 2015-16 through 2018-19. An … back, surplus fund balance exceeded the limit each year by $345,000 to $611,000, or 2 to 3 percentage points. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/alexander-central-school-district-financial-management-2020m-64

Bethpage Union Free School District - Extra-Classroom Activity Funds (2019M-213)

… treasurers and advisors failed to maintain pre-numbered tickets and receipts, statement of profit and loss forms, and annual record of funds received and paid out. Checks were not countersigned and payments were not … Key Recommendations Ensure pre-numbered receipts and tickets are issued for all ECA fund events, and issue …

https://www.osc.ny.gov/local-government/audits/school-district/2020/02/07/bethpage-union-free-school-district-extra-classroom-activity-funds-2019m

Oysterponds Union Free School District - Financial Management (2019M-217)

… complete 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 … Determine whether the Board and District officials provided adequate oversight …

https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/oysterponds-union-free-school-district-financial-management-2019m-217

Finger Lakes Community College - Credit Card and Travel Expenditures (2019M-184)

Determine whether College officials adequately monitored credit card and travel expenditures

https://www.osc.ny.gov/local-government/audits/community-college/2020/01/10/finger-lakes-community-college-credit-card-and-travel-expenditures

Village of Port Chester - Dual Employment (2018M-91)

… job worked the hours the Village compensated them fo …

https://www.osc.ny.gov/local-government/audits/village/2020/06/12/village-port-chester-dual-employment-2018m-91

Alfred-Almond Central School District - Financial Management (2019M-131)

… Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …

https://www.osc.ny.gov/local-government/audits/school-district/2019/09/06/alfred-almond-central-school-district-financial-management-2019m-131

Canaseraga Central School District - Financial Management (2019M-104)

… Key Findings The Board overestimated appropriations by a total of $3.5 million over three years and annually … appropriations, exceeding the 4 percent statutory limit by approximately $74,000 or 1 percentage point. The District …

https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/canaseraga-central-school-district-financial-management-2019m-104

Genesee Valley Central School District - Financial Management (2019M-231)

… Key Findings The Board overestimated appropriations by a total of $2.7 million from 2016-17 through 2018-19 and … of 2019-20 appropriations, exceeding the statutory limit by approximately $354,000 or 2 percentage points. The …

https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/genesee-valley-central-school-district-financial-management-2019m-231

Sherburne-Earlville Central School District – Emplolyee Benefits (2024M-67)

… tracking system. In addition, procedures were not in place for maintaining leave accrual records or to ensure that …

https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-emplolyee-benefits-2024m-67

Niagara County Industrial Development Agency – Project Approval and Monitoring (2015M-93)

… Niagara County Industrial Development Agency Project Approval and Monitoring 2015M93 …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/niagara-county-industrial-development-agency-project

Fulton County Industrial Development Agency – PILOT Program (2014M-291)

… Purpose of Audit The purpose of our audit was to evaluate the IDA’s project monitoring practices for the … County Industrial Development Agency was created in 1970 to further economic development in the County. The Agency is … during our audit period did not have a recapture clause to recover benefits from the businesses if they did not meet …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/05/01/fulton-county-industrial-development-agency-pilot-program