Search
Raquette Lake Union Free School District – Monitoring Financial Condition (2016M-203)
… accounts reported on the financial reports did not agree with the accounting records. The Board appropriated more fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/raquette-lake-union-free-school-district-monitoring-financial-conditionDelaware Academy Central School District at Delhi – Fund Balances (2016M-36)
… Delaware County. The District, which operates two schools with approximately 750 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/delaware-academy-central-school-district-delhi-fund-balances-2016m-36Cooperstown Central School District – School Lunch Fund Financial Condition (2016M-86)
… and the Towns of Burlington, Hartwick, Middlefield, New Lisbon and Otsego in Otsego County. The District operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cooperstown-central-school-district-school-lunch-fund-financial-conditionFabius-Pompey Central School District – Information Technology (2016M-237)
… The Fabius-Pompey Central School District is located in the Towns of Cazenovia, Cuyler, Fabius, LaFayette and … 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. … FabiusPompey Central School District Information …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/fabius-pompey-central-school-district-information-technology-2016m-237Franklinville Central School District – Financial Management (2017M-49)
… The Franklinville Central School District is located in the Towns of Farmersville, Franklinville, Humphrey, Ischua, Lyndon and Machias in Cattaraugus County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/franklinville-central-school-district-financial-management-2017m-49Island Park Union Free School District – Information Technology Asset Management (2016M-270)
… in Nassau County. The District, which operates two schools with approximately 700 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/31/island-park-union-free-school-district-information-technology-assetAlexander Central School District – Financial Condition (2015M-227)
… of Bennington in Wyoming County. The District operates two schools with 858 students and is governed by an elected … annual budget. Use the excess amounts in reserve funds in a manner that benefits District taxpayers. … Alexander …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/alexander-central-school-district-financial-condition-2015m-227Jasper-Troupsburg Central School District – Financial Condition (2015M-22)
… Woodhull, in Steuben County. The District, which operates two schools with approximately 540 students, is governed by … adopted structurally balanced budgets nor has it adopted a fund balance policy, resulting in a decrease in the amount of fund balance to precariously low …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/27/jasper-troupsburg-central-school-district-financial-condition-2015m-22Holland Central School District – Financial Management (2015M-58)
… composed of seven elected members. The District operates two schools and a third school which is used only for the pool and athletic … expenditures. Key Recommendations Develop and implement a comprehensive policy for establishing and using reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/holland-central-school-district-financial-management-2015m-58Town of Thurman – Capital Projects (2016M-431)
… oversight and management of the Town's Internet and salt shed projects. The contractor provided over $16,000 in additional services not included in the original salt shed contract, without change orders. The Board's failure to …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-thurman-capital-projects-2016m-431Town of Middleburgh – Claims Audit Process (2023M-56)
audit town middleburgh
https://www.osc.ny.gov/local-government/audits/town/2023/07/07/town-middleburgh-claims-audit-process-2023m-56Quaker Street Fire District – Board Oversight (2021M-96)
… (Board) provided oversight to ensure purchases complied with the District’s procurement policy, claims were adequately reviewed, and financial reports (AUDs) were filed timely. Key Findings … supported prior to payment. Ensure that AUDs are filed in a timely manner. District officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/12/29/quaker-street-fire-district-board-oversight-2021m-96Oneida Public Library District – Cash Disbursements (2015M-20)
… The Oneida Public Library District was established in Madison and Oneida Counties, including portions of the … Board of Trustees, was created by special legislation in 1996. The operating budget for the 2014-15 fiscal year …
https://www.osc.ny.gov/local-government/audits/library/2015/05/08/oneida-public-library-district-cash-disbursements-2015m-20Newfane Central School District – Financial Management (2020M-88)
… can better manage fund balance and reserves. The practice of annually appropriating fund balance that is not needed to … surplus fund balance exceeded the limit each year by $8.1 million to $9 million, or 26 to 28 percentage points, which …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/newfane-central-school-district-financial-management-2020m-88Town of Saugerties – Justice Court Operations (2015M-47)
… 3, 2014. Background The Town of Saugerties is located in Ulster County and has a population of approximately … Justices. The Court collected approximately $1 million in fines, fees and surcharges during our audit period. Key …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/12/town-saugerties-justice-court-operations-2015m-47Village of Monticello – Records and Reports (2020M-104)
… or properly reconcile bank accounts in a timely manner. About $5 million of real property tax revenue was not posted …
https://www.osc.ny.gov/local-government/audits/village/2020/12/23/village-monticello-records-and-reports-2020m-104Niagara Engine Company No. 6 Inc. - Cash Receipts and Disbursements (2019M-29)
… cash receipts and prepares, signs, reports and maintains a manual ledger of checks. The Treasurer sends listings of … additional procedures such as requiring at least two people to count and certify the money collected at …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/08/09/niagara-engine-company-no-6-inc-cash-receipts-andVictor Central School District - Financial Management (2019M-62)
… service surplus fund balance was excessive. Overfunded two general fund reserves with balances totaling more than … and reserves that will be used to fund operations. Develop a plan to continue reducing the school food service fund balance to a reasonable level. Review and fund reserve balances to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/victor-central-school-district-financial-management-2019m-62Town of Long Lake – Capital Projects and Reserve Funds (2012M-235)
… Lake is located in Hamilton County and has a population of about 700. The Town is governed by an elected Town Board …
https://www.osc.ny.gov/local-government/audits/town/2013/02/08/town-long-lake-capital-projects-and-reserve-funds-2012m-235Bethpage 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 … and payments were not properly approved. Middle school bank reconciliations were performed incorrectly, … 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