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Auburn Enlarged City School District – Employee Compensation and Benefits (2017M-153)
… Purpose of Audit The purpose of our audit was to review the District’s … 2017. Background The Auburn Enlarged City School District is located in the City of Auburn and Towns of Aurelius, … operates seven schools with approximately 4,200 students, is governed by an elected nine-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/auburn-enlarged-city-school-district-employee-compensation-and-benefitsFishers Island Union Free School District – Five Point Plan (2015M-320)
… processing. The Board did not ensure that the claims auditor reported directly to the Board. The Board has not … procedures for claims processing. Ensure that the claims auditor reports directly to the Board. Establish and appoint …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/fishers-island-union-free-school-district-five-point-plan-2015m-320Greenville Central School District – Information Technology (2016M-221)
… $28.7 million. Key Findings The District has not updated its acceptable use policy since September 2001. The … Ensure that the disaster recovery policy is periodically updated. Adjust the web content filtering to ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/greenville-central-school-district-information-technology-2016m-221Alden Central School District – Financial Management (2016M-372)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for … District (District) is located in the Towns of Alden, Lancaster, Marilla and Newstead in Erie County; the Town of … the annual budget. Review all reserves at least annually to determine if the amounts reserved are necessary and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/alden-central-school-district-financial-management-2016m-372Edwards-Knox Central School District – Transportation State Aid and Reserve Funds (2016M-151)
… did not adopt a reserve policy. The District used funds from its retirement contribution reserve for a purpose that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/edwards-knox-central-school-district-transportation-state-aid-and-reserveDownsville Central School District – Fund Balance (2016M-79)
… the Towns of Andes, Colchester, Hamden, Hancock, Tompkins and Walton in Delaware County. The District, which operates … fund balance is in compliance with statutory limits and use the surplus fund balance in a manner than benefits … expenditures. Review the reserve for compensated absences and transfer excess funds to unrestricted fund balance, where …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/downsville-central-school-district-fund-balance-2016m-79Cohoes City School District – Budgeting (2016M-111)
… if District officials properly managed fund balance and reserves for the period July 1, 2012 through June 30, … reserves, determining how much should be accumulated and how and when the funds will be used. As of June 30, 2015, the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cohoes-city-school-district-budgeting-2016m-111Penfield Central School District – Financial Management (2015M-162)
… six schools with approximately 4,500 students, is governed by an elected seven-member Board of Education. Budgeted … total fund balance exceeds the federally regulated limit by more than $45,000. Key Recommendations Adopt budgets that … actual needs and include realistic estimates based on historical trends or other identified analysis. Review all …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/30/penfield-central-school-district-financial-management-2015m-162Naples Central School District – Online Banking (2015M-143)
… June 16, 2015. Background The Naples Central School District is located in the Towns of Bristol, Canadice, … and the Town of Springwater in Livingston County. The District, which operates two schools with approximately 750 … are approximately $19.6 million. Key Finding The Board and District officials have established adequate online banking …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/11/naples-central-school-district-online-banking-2015m-143Cato-Meridian Central School District – Procurement of Professional Services (2016M-13)
… limit, with all professional service providers that detail the types and timeframes of services and the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/cato-meridian-central-school-district-procurement-professional-servicesAvon Central School District – Information Technology (2016M-123)
… audit was to assess the District’s IT for the period July 1, 2014 through February 26, 2016. Background The Avon … District is located in the Towns of Avon, Caledonia, Lima and York in Livingston County and the Town of Rush in … District, which operates three schools with approximately 1,000 students, is governed by an elected five-member Board …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/avon-central-school-district-information-technology-2016m-123Washingtonville Central School District – Reserve Funds (2014M-45)
… of our audit was to examine the District’s management of reserve funds for the period of July 1, 2012 through October … and use of reserves, and a detailed annual report of all reserve funds has not been prepared. The Unemployment … fund policy is implemented and that an annual report of reserve funds is prepared and submitted to the Board. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/washingtonville-central-school-district-reserve-funds-2014m-45Village of Alden – Ambulance Service Billing and Collection (2016M-321)
… service billing and collection. An outside billing agent creates billing reports, issues billing invoices to …
https://www.osc.ny.gov/local-government/audits/village/2017/01/06/village-alden-ambulance-service-billing-and-collection-2016m-321City of Long Beach – Budget Review (B23-7-3)
… appropriate action to implement or resolve recommendations from our budget review issued in May 2022. Background The …
https://www.osc.ny.gov/local-government/audits/city/2023/05/05/city-long-beach-budget-review-b23-7-3Town of Putnam Valley – Purchasing (2013M-193)
Town of Putnam Valley Purchasing 2013M193
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-putnam-valley-purchasing-2013m-193Rockville Centre Housing Authority – Claims Auditing and Cash Receipts (2017M-57)
… and thorough audit of claims is performed before payment is made by someone independent of purchasing and …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/06/30/rockville-centre-housing-authority-claims-auditing-and-cash-receiptsGenesee Community Charter School – Revenue Billing and Collection (2013M-61)
… of our audit was to examine the cash receipts process for the period July 1, 2011, to February 15, 2013. Background … of School Operations. The School’s budgeted appropriations for the 2012-13 fiscal year are approximately $2.6 million. … Require that bank and cash receipts reconciliations for School meal and field study collections be performed by …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/10/genesee-community-charter-school-revenue-billing-and-collection-2013m-61Town of Vestal – Capital Acquisitions (2013M-78)
… January 15, 2013. Background The Town of Vestal is located in Broome County and has a population of 28,000 residents. … were $24.5 million. Key Findings Town officials did not always properly plan and finance the acquisition of capital … fulfill their immediate capital needs and primarily issued debt to finance the capital expenditures they approved. As a …
https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-vestal-capital-acquisitions-2013m-78Village of Sleepy Hollow – Parking Ticket Collections (2016M-408)
… Court. During our audit period, the Village issued 6,005 tickets and collected approximately $255,690 in fines, … with a vendor to assist with the processing of parking tickets and to enforce payment of unpaid parking tickets, but $2.2 million in cumulative unpaid parking …
https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-sleepy-hollow-parking-ticket-collections-2016m-408Village of Silver Creek – Capital Projects (2017M-31)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s capital projects … 1, 2015 through January 17, 2017. Background The Village of Silver Creek is located in the Town of Hanover in … Village of Silver Creek Capital Projects 2017M31 …
https://www.osc.ny.gov/local-government/audits/village/2017/05/19/village-silver-creek-capital-projects-2017m-31