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City of Yonkers – Payroll (2017M-212)
… City of Yonkers Payroll 2017M212 …
https://www.osc.ny.gov/local-government/audits/city/2018/03/02/city-yonkers-payroll-2017m-212Sherrill City School District – Reserve Funds (2017M-247)
… of Rome and Sherrill and the Towns of Kirkland, Verona, Vernon, Vienna and Westmoreland in Oneida County and the City …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/02/sherrill-city-school-district-reserve-funds-2017m-247Town of Lincklaen – Board Oversight (2017M-37)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of Town financial activities for the … Town residents. Perform annual audits of the records of all Town officials who receive and disburse funds. Establish …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-lincklaen-board-oversight-2017m-37Victor Central School District – Information Technology (2016M-117)
… Background The Victor Central School District is located in the Town of Perinton in Monroe County, the Towns of East Bloomfield, Farmington, and Victor in Ontario County and the Town of Macedon in Wayne County. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/victor-central-school-district-information-technology-2016m-117Shoreham-Wading River Central School District – Financial Management (2017M-75)
ShorehamWading River Central School District Financial Management 2017M75
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/16/shoreham-wading-river-central-school-district-financial-management-2017mPhoenix Central School District – Financial Condition (2017M-96)
… Central School District is located in the Towns of Granby, Hastings, Palermo, Schroeppel and Volney in Oswego County and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/08/04/phoenix-central-school-district-financial-condition-2017m-96Putnam Central School District – Budgeting (2015M-243)
… Background The Putnam Central School District is located in the Towns of Putnam and Dresden in Washington County and the Town of Ticonderoga in Essex County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/putnam-central-school-district-budgeting-2015m-243Morrisville-Eaton Central School District – Online Banking (2017M-98)
… Purpose of Audit The purpose of our audit was to determine whether District … a designated computer for online banking transactions. Not all employees involved in the online banking process have … Adopt online banking policies and procedures. Ensure all online banking transactions are reviewed in a timely …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/morrisville-eaton-central-school-district-online-banking-2017m-98Otselic Valley Central School District – Capital Project (2015M-263)
… Purpose of Audit The purpose of our audit was to assess the Board’s … and approve change orders. Key Recommendations Ensure that all capital project purchases are competitively bid as … throughout the life of the projects. Review and approve all project change orders in accordance with New York State …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/otselic-valley-central-school-district-capital-project-2015m-263West Genesee Central School District – Segregation of Duties (2016M-303)
… process at the District’s Business Office or for the Food Service Department. Key duties of cash handling, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/west-genesee-central-school-district-segregation-duties-2016m-303Greene Central School District – Financial Condition (2016M-17)
… Purpose of Audit The purpose of our audit was to assess District officials’ management of the District’s financial condition for the period July 1, … how they will be funded and when they will be used. Review all reserve balances and transfer excess fund balance, where …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greene-central-school-district-financial-condition-2016m-17Dolgeville Central School District – System Access Controls (2016M-265)
… Herkimer County and the Towns of Ephratah, Oppenheim and Stratford in Fulton County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/dolgeville-central-school-district-system-access-controls-2016m-265Franklin Square Union Free School District – Fund Balance (2016M-129)
… March 2, 2016. Background The Franklin Square Union Free School District is located in the Town of Hempstead in … Franklin Square Union Free School District Fund Balance 2016M129 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/franklin-square-union-free-school-district-fund-balance-2016m-129Ripley Central School District – Cost Savings and Budgeting (2014M-361)
… Background The Ripley Central School District is located in the Town of Ripley in Chautauqua County. The District is governed by an elected … did not reevaluate the need for the substantial balance in the reserve at the end of 2013-14. Board and District …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/03/ripley-central-school-district-cost-savings-and-budgeting-2014m-361Plainview-Old Bethpage Central School District – Financial Condition (2015M-89)
… Plainview-Old Bethpage Central School District is located in the Town of Oyster Bay, Nassau County. The District, which … The District significantly overestimated expenditures in its adopted budgets, and, therefore, none of the … Officials did not include the funding of reserves in the annual budgets. Key Recommendations Develop and adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/plainview-old-bethpage-central-school-district-financial-condition-2015mClarence Central School District – Financial Condition (2016M-128)
… examine the District’s management of financial activities for the period July 1, 2012 through February 18, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $75 … effect, a reservation of fund balance that is not provided for by statute and a circumvention of the statutory limit …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/clarence-central-school-district-financial-condition-2016m-128New Lebanon Central School District – Financial Condition (2015M-222)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, … in a manner that benefits District taxpayers. Review all reserves and determine if the amounts reserved are …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/new-lebanon-central-school-district-financial-condition-2015m-222Cattaraugus-Little Valley Central School District – Financial Management (2016M-61)
… Purpose of Audit The purpose of our audit was to evaluate the Board’s management of the District’s financial condition … funds in a manner than benefits District residents. Review all reserves at least annually to determine if the amounts …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/cattaraugus-little-valley-central-school-district-financial-managementCattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services – Financial Management (2016M-77)
… reserves. BOCES has restricted more than $15 million in funds that should have been returned to the component and … policy or plan for establishing, funding and using reserve funds. Ensure that all surplus funds, except those properly restricted in reserves in …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-financial2020 Financial Condition Report – 2020 Financial Condition Report
… through most of the fiscal year before finally ending in February, as the COVID-19 pandemic forced severe limits on … year then brought the loss of more than 1.9 million jobs in New York, with more widespread economic uncertainty than we have seen in decades. This Financial Condition Report can help New …
https://www.osc.ny.gov/reports/finance/2020-fcr