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Hoosic Valley Central School District – Financial Management (2014M-6)
… Municipal Law. The District’s long-term financial plan was not adequate because it did not include appropriate provisions for the use of unexpended …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/hoosic-valley-central-school-district-financial-management-2014m-6Village of Suffern – Budget Review (B17-6-8)
… of Suffern, located in Rockland County, issued debt not to exceed $5 million to liquidate the accumulated … proposed budget are reasonable. The proposed budget does not comply with the tax levy limit because it includes a tax …
https://www.osc.ny.gov/local-government/audits/village/2017/04/20/village-suffern-budget-review-b17-6-8Village of Silver Creek – Capital Projects (2017M-31)
… were approximately $2 million. Key Findings The Board did not develop a long-term plan that evaluated the sewer or … interfund loan payable to the general fund. The Board did not approve water capital project change orders, which …
https://www.osc.ny.gov/local-government/audits/village/2017/05/19/village-silver-creek-capital-projects-2017m-31Town of Ephratah – Supervisor’s Records, Reports and Deposits (2016M-311)
… the prior years’ accounting records. The Supervisor did not provide adequate oversight of the bookkeeper’s duties during our audit period. The Supervisor did not ensure all deposits were made intact and in a timely …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-ephratah-supervisors-records-reports-and-deposits-2016m-311Town of Berkshire – Justice Court Operations (2016M-425)
… in unearned revenues for the Town. The current Justice did not record new cases in the accounting software. The current Justice did not always deposit money in a timely manner. Key …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-berkshire-justice-court-operations-2016m-425Town of Kirkwood – Justice Court Operations (2016M-414)
… surcharges and bail money. Key Findings The Justices did not ensure that all bank accounts were reconciled each month. … accountabilities were accurately completed. We could not determine the status of all bail amounts from the list of …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-kirkwood-justice-court-operations-2016m-414Commack Union Free School District – Financial Condition and Fuel Inventory (2015M-90)
… was used to finance operations. District officials did not maintain complete and adequate fuel inventory records. … the appropriation of unrestricted fund balance that will not be used to fund District operations. Adopt and implement …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/commack-union-free-school-district-financial-condition-and-fuel-inventoryBuffalo City School District – Oversight of Field Activities at the Service Center (2014M-270)
… $806.6 million. Key Findings District supervisors do not provide adequate oversight of Information Technology (IT) … and at another school district. District officials do not adequately monitor or review the number of work tickets …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/11/buffalo-city-school-district-oversight-field-activities-service-centerAltmar-Parish-Williamstown Central School District – Financial Condition (2015M-232)
… million. Key Findings The Board and District officials did not develop reasonable budgets or effectively manage the … fund balance was within the statutory limit. The Board has not adopted a formal plan to reduce unrestricted fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/altmar-parish-williamstown-central-school-district-financial-conditionTown of Mentz – Board Oversight (2016M-403)
… totaled approximately $876,000. Key Findings The Board has not adopted a comprehensive multiyear financial and capital … property tax cap for that year by $4,260. The Board did not perform annual audits of the books and records of Town …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-mentz-board-oversight-2016m-403Village of Malverne – Procurement (2017M-16)
… 2016-17 fiscal year. Key Findings Village officials have not enforced compliance with the Village’s procurement … after a purchase has been made). Village officials did not enforce the procurement policy requirement for documented …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-malverne-procurement-2017m-16Peconic Bay Community Preservation Fund (2023-MR-1)
… , and Southold (Towns) properly administered the Peconic Bay Community Preservation Fund (CPF) to ensure that all … and Southold Towns properly administered the Peconic Bay Community Preservation Fund CPF to ensure that all …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/peconic-bay-community-preservation-fund-2023-mr-1Western Suffolk Board of Cooperative Educational Services - Clerical Overtime (2023M-124)
… Audit Objective Determine whether Western Suffolk Board of Cooperative Educational Services (BOCES) officials … indicated as the cause for overtime, the BOCES practice of verbally preapproving overtime, rather than in writing, … records. BOCES officials disagreed with certain aspects of our findings in our report, but indicated they planned to …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/western-suffolk-board-cooperative-educational-services-clerical-overtime-2023m-124Niagara Falls City School District – Fuel Accountability (2015M-178)
… Key Findings The main transportation contractor did not reimburse the District for all fuel used for non-District … 31, 2015; ensure that future transportation contracts do not include provisions which allow contractors to use fuel …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/niagara-falls-city-school-district-fuel-accountability-2015m-178Chautauqua Lake Central School District – Nonresident Tuition (2016M-7)
… Purpose of Audit The purpose of our audit was to review the District’s nonresident tuition billing … and monitor the tuition rate being charged in comparison to net costs per student and the State-calculated tuition … with the contract. Clarify and update its policy related to determining the residency of students attending the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/chautauqua-lake-central-school-district-nonresident-tuition-2016m-7Avon Central School District – Information Technology (2016M-123)
… located in the Towns of Avon, Caledonia, Lima and York in Livingston County and the Town of Rush in Monroe County. The … backups; and breach notification. The Board did not adopt a disaster recovery plan. Key Recommendations Adopt policies … rights, data backups and breach notification. Develop a formal disaster recovery plan to maintain or restore …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/avon-central-school-district-information-technology-2016m-123Corning City School District – Procurement (2016M-222)
… Key Findings The District's procurement policy does not include procedures for the procurement of professional services. District officials did not always solicit competition through requests for proposals …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/corning-city-school-district-procurement-2016m-222Cohoes City School District – Budgeting (2016M-111)
… approximately $40.3 million. Key Findings The District did not have a formal plan for funding reserves, determining how … budgeted appropriations to ensure that the tax levy is not higher than required. … Cohoes City School District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cohoes-city-school-district-budgeting-2016m-111Auburn Enlarged City School District – Employee Compensation and Benefits (2017M-153)
… effective payroll-related policies and procedures but have not established formal and adequate policies and procedures … outside of normal pay dates. District officials did not develop policies or procedures related to the periodic …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/auburn-enlarged-city-school-district-employee-compensation-and-benefitsBath Central School District – Reserves (2016M-401)
… approximately $35.9 million. Key Findings The Board did not adopt a written reserve fund policy. District officials could not provide evidence that approximately $3.3 million was …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/bath-central-school-district-reserves-2016m-401