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Penfield Central School District – Financial Management (2015M-162)
… The purpose of our audit was to evaluate the District’s financial management for the period July 1, 2011 through May … Penfield Central School District Financial Management 2015M162 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/30/penfield-central-school-district-financial-management-2015m-162Henry Johnson Charter School – Financial Operations (2014M-214)
… not under control of the school board, located in the City of Albany. The School, which is governed by an eight …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/10/31/henry-johnson-charter-school-financial-operations-2014m-214Elmira City School District – Financial Condition (2014M-348)
… revenues and appropriations. The District’s reserve policy does not include details related to the various reserves’ … use or funding. The District’s multiyear financial plan does not include information related to funding and use of …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/06/elmira-city-school-district-financial-condition-2014m-348Cortland Enlarged City School District - Budget Review (B4-15-12)
… 2015-16 fiscal year. Background The Cortland Enlarged City School District, located in Cortland County, has a tentative … Cortland Enlarged City School District Budget Review B41512 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/cortland-enlarged-city-school-district-budget-review-b4-15-12Brighter Choice Charter Middle School for Girls – Financial Operations (2014M-301)
… of the School’s contract with a not-for-profit foundation for the period July 1, 2011 through June 30, 2014. … $3.2 million. Key Findings The Board contracted with a Foundation to provide services to the School, but the … The Board President was the Executive Director of the Foundation but did not disclose this information on the …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/03/06/brighter-choice-charter-middle-school-girls-financial-operations-2014m-301Alfred-Almond Central School District – Financial Software Access and Monitoring (2014M-371)
… of Audit The purpose of our audit was to determine if access to the District’s financial software was appropriately … policies for adding, deleting or modifying individual access right to the financial system. District officials did … Develop policies for granting, changing and disabling access rights to the financial software system and assigning …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/alfred-almond-central-school-district-financial-software-access-andVillage of Holley – Financial Condition of the Water and Sewer Funds (2014M-334)
… the financial condition of the Village’s water and sewer funds for the period June 1, 2009 through September 12, 2014. … $1.78 million. Key Findings The water and sewer funds relied on interfund advances from the general fund to … results and establish proper rates to ensure that these funds are self-sustainable. Audit, or provide for an audit …
https://www.osc.ny.gov/local-government/audits/village/2015/04/03/village-holley-financial-condition-water-and-sewer-funds-2014m-334Elmsford Union Free School District – IT Asset Management (S9-22-9)
… elmsford audit schools statewide IT asset management …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/elmsford-union-free-school-district-it-asset-management-s9-22-9Village of Ellenville – Information Technology (2014M-278)
… notification, disaster recovery, acceptable use, system security, internal user access, data backups and protecting …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-ellenville-information-technology-2014m-278Morris Central School District – Financial Operations (2015M-251)
… Background The Morris Central School District is located in the Towns of Laurens, Morris, New Lisbon and Pittsfield in Otsego County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/morris-central-school-district-financial-operations-2015m-251Middleburgh Central School District – Financial Condition (2013M-206)
… difficulties, they have come to rely on using surplus funds to finance operations, and are close to depleting those funds. District officials did not update the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/middleburgh-central-school-district-financial-condition-2013m-206Van Hornesville-Owen D. Young Central School District – Financial Condition (2016M-63)
… Audit The purpose of our audit was to review the District’s financial condition for the period July 1, 2013 through September 30, 2015. … the Town of Minden in Montgomery County and the Town of Springfield in Otsego County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/van-hornesville-owen-d-young-central-school-district-financial-conditionDownsville Central School District – Fund Balance (2016M-79)
… of our audit was to examine the District’s general fund balance for the period July 1, 2014 through January 12, 2016. … approximately $9.9 million. Key Findings Unrestricted fund balance has exceeded the 4 percent legal limit over the past … Ensure that the District’s unrestricted fund balance is in compliance with statutory limits and use the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/downsville-central-school-district-fund-balance-2016m-79Auburn Enlarged City School District – Employee Compensation and Benefits (2017M-153)
… Purpose of Audit The purpose of our audit was to review the District’s employee compensation and benefits transactions … July 5, 2017. Background The Auburn Enlarged City School District is located in the City of Auburn and Towns of … Fleming, Owasco and Sennett in Cayuga County. The District, which operates seven schools with approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/auburn-enlarged-city-school-district-employee-compensation-and-benefitsYonkers City School District – Fixed Assets (2015M-229)
… Key Recommendation Ensure that all fixed assets valued at $500 or greater for insurance purposes and $5,000 or …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/yonkers-city-school-district-fixed-assets-2015m-229Town of Webb Union Free School District – Fund Balance (2016M-140)
… taxpayers. Develop realistic budgeted appropriations based on prior year’s results and anticipated operations to avoid …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/town-webb-union-free-school-district-fund-balance-2016m-140Whitesville Central School District – Financial Management (2016M-313)
… School District is located in the Towns of Independence and Willing in Allegany County and the Town of West Union in Steuben County. The District, … unrestricted fund balance totaled more than $1.3 million and was 20 percent of the 2015-16 budgeted appropriations, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/whitesville-central-school-district-financial-management-2016m-313Town of Baldwin – Claims Auditing (2023M-113)
… Board (Board) properly audited and approved claims prior to payment. Key Findings The Board did not always properly … audit claims before approving them for payment. Due to insufficient documentation, we were unable to determine and the Board was unable to support it approved …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-baldwin-claims-auditing-2023m-113Town of Berkshire – Procurement and Conflict of Interest (2023M-84)
… or avoid conflicts of interest. As a result, goods and services may not have been procured in a cost-effective … had a prohibited interest in a contract between the Town and his construction company, providing construction services … Adhere to New York State General Municipal Law (GML) and the Town’s procurement policy. Ensure that officials and …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-berkshire-procurement-and-conflict-interest-2023m-84Town of Cobleskill – Budgeting (2023M-138)
… budgets. Budgeted appropriations were overestimated in the town-wide (TW) general and highway funds, and estimated revenues were underestimated in the town-outside-village (TOV) highway fund resulting in operating surpluses totaling $677,000: Actual …
https://www.osc.ny.gov/local-government/audits/town/2024/03/01/town-cobleskill-budgeting-2023m-138