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Town of Newfield – Selected Financial Activities (2013M-2)
… not be produced for our review. No one can be sure that all moneys received were actually recorded and deposited, and that all moneys disbursed were for proper town purposes. Cash was … significant discrepancies in a timely manner. Ensure that all water usage is billed correctly. … Town of Newfield …
https://www.osc.ny.gov/local-government/audits/town/2013/04/26/town-newfield-selected-financial-activities-2013m-2Amsterdam Housing Authority – Claims Processing and Related Not-for-Profit Corporations (2013M-126)
… Purpose of Audit The purpose of our audit was to examine internal controls over selected Authority … Background The Amsterdam Housing Authority is located in the City of Amsterdam in Montgomery County. The Authority … and subsidies from HUD. Key Findings The Board does not audit claims and has not designated a claims auditor to …
https://www.osc.ny.gov/local-government/audits/city/2013/08/23/amsterdam-housing-authority-claims-processing-and-related-not-profit-corporationsRoosevelt Public Library – Board Oversight of Library Operations (2014M-297)
… Purpose of Audit The purpose of our audit was to review the Board's oversight of Library operations for the period January 1, 2013 through …
https://www.osc.ny.gov/local-government/audits/library/2015/01/30/roosevelt-public-library-board-oversight-library-operations-2014m-297School Districts’ Energy Performance Contracts (2013-MR-1)
… to review the projected cost and energy savings achieved by energy performance contracts (EPC) entered into by eight school districts for the period of October 1, 1998 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/school-districts-energy-performance-contracts-2013-mr-1Canisteo-Greenwood Central School District – Financial Management (2016M-362)
… Purpose of Audit The purpose of our audit was to review the District’s financial … Central School District is located in the Town of Andover in Allegany County and the Towns of Bath, Canisteo, Greenwood, Hartsville, Hornellsville, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/canisteo-greenwood-central-school-district-financial-management-2016m-362Canajoharie Central School District – Financial Condition and Extra-Classroom Activity Fund (2015M-339)
… central treasurer receives supporting documentation for all activity fund cash receipts that are remitted to her for … in a timely manner to determine the profitability of all fundraising activities. Ensure that student treasurers maintain independent ledgers showing all receipts and disbursements. … Canajoharie Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/canajoharie-central-school-district-financial-condition-and-extraLaFayette Central School District – Reserves (2013M-387)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition related to the establishment, funding and use of reserves for the period July 1, 2011 through June 30, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/lafayette-central-school-district-reserves-2013m-387Lackawanna City School District – Financial Condition (2014M-119)
… source and continue to evaluate and explore ways to cut costs and increase revenues. Develop a realistic plan to …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/lackawanna-city-school-district-financial-condition-2014m-119Homer Central School District – Financial Condition (2013M-306)
… a total of almost $3.6 million of unexpended surplus funds and budgeted for expenditures from its reserves in its budgets. Although unexpended surplus and reserve funds were included in the budgets as a financing sources, the District did not actually use the surplus funds or all of the budgeted reserve fund amounts as planned …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/homer-central-school-district-financial-condition-2013m-306Germantown Central School District – Financial Management (2013M-230)
… of taxpayer dollars without full disclosure of how these funds will be used. Key Recommendations Develop realistic … procedures related to the establishment and use of reserve funds. Review all reserves and determine if the amounts … manner. Develop a plan for the use of unexpended surplus funds and excess reserve funds identified in this report in a …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/germantown-central-school-district-financial-management-2013m-230Area #9 – Wireless Network – Information Technology Governance
… systems can be quite complex, local government and school personnel can implement effective controls with … identifiable information about the local government or school, location, technology, manufacturer and type of data … that may be necessary given the local government’s or school’s unique computing environment and security needs. A …
https://www.osc.ny.gov/local-government/publications/it-governance/area-9-wireless-networkNewark Central School District – Financial Condition and Claims Processing (2016M-267)
… Phelps in Ontario County. The District, which is governed by an elected seven-member Board of Education, operates five …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/newark-central-school-district-financial-condition-and-claims-processingTapestry Charter School – Internal Controls Over Credit and Debit Cards (2013M-271)
… 16, 2013. Background The Tapestry Charter School, located in the City of Buffalo, Erie County, is governed by a Board … credit cards, only seven had signed a copy of the policy. In addition, School officials did not ensure that credit card accounts were established in a manner that complied with the policy provision …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/tapestry-charter-school-internal-controls-over-credit-and-debit-cardsGouverneur Central School District – Financial Management (2016M-351)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition … general fund appropriations by an annual average of $3.2 million, or 10.8 percent, from fiscal years 2012-13 through …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/gouverneur-central-school-district-financial-management-2016m-351North Greenbush Common School District – Budgeting (2016M-112)
… Purpose of Audit The purpose of our audit was to examine the District’s budgeting … budget for the 2015-16 fiscal year totaled approximately $2.1 million. Key Findings From fiscal years 2012-13 through …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/north-greenbush-common-school-district-budgeting-2016m-112Message from the Comptroller – 2022 Financial Condition Report
… As State policymakers responded to the challenges of the COVID-19 pandemic and accompanying volatility in the … Report can help New Yorkers better understand the impacts of the COVID-19 pandemic and the State and federal policy … for State finances. Federal aid provided 39 percent of the State’s All Funds receipts in SFY 2021-22. Federal …
https://www.osc.ny.gov/reports/finance/2022-fcr/message-comptrollerHancock Central School District – Financial Condition (2013M-187)
… audit was to evaluate the District’s financial operations for the period July 1, 2011, to June 30, 2013. Background The … Board of Education which comprises five elected members. For the 2013-14 fiscal year, the District’s operating budget … continually included over-estimated appropriations. For fiscal years 2007-08 through 2010-11, these budgeting …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/hancock-central-school-district-financial-condition-2013m-187Hadley-Luzerne Central School District – Financial Condition (2012M-188)
… Saratoga and Warren Counties. The District has a current enrollment of 875 students and 189 full- and part-time employees. The District’s enrollment has declined almost 22 percent over the past 10 … money on energy costs. Given the District’s declining enrollment and the current economic climate, cost-cutting is …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hadley-luzerne-central-school-district-financial-condition-2012m-188Tupper Lake Volunteer Fire Department, Inc. – Misappropriation of Funds and Board Oversight (2014M-229)
… Purpose of Audit The purpose of our audit was to evaluate internal … December 31, 2013. Background The Tupper Lake Volunteer Fire Department, Inc. provides fire protection to the Town and Village of Tupper Lake and the Town of Santa Clara, in …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/02/24/tupper-lake-volunteer-fire-department-inc-misappropriation-funds-and-boardOversight of Resident Care-Related Medical Equipment in Nursing Homes (Follow-Up)
… Objective To determine the extent of implementation of the three recommendations included in our initial audit …
https://www.osc.ny.gov/state-agencies/audits/2019/11/18/oversight-resident-care-related-medical-equipment-nursing-homes-follow