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Newfane Central School District – Financial Management (2020M-88)
… complete report - pdf ] Audit Objective Determine whether the Newfane Central School District’s (District) Board and … properly managed fund balance and reserves. Key Findings The Board and District officials can better manage fund balance and reserves. The practice of annually appropriating fund balance that is …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/newfane-central-school-district-financial-management-2020m-88Rye Neck Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-34)
… report - pdf] Audit Objective Determine whether the Rye Neck Union Free School District (District) used District … Determine whether the Rye Neck Union Free School District District used District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/rye-neck-union-free-school-district-mental-health-training-component-newVillage of Port Chester - Dual Employment (2018M-91)
… Leave usage paid, totaling $3,979, was not deducted from leave accruals, and 536 hours of leave was taken without … usage is properly approved, reported, recorded or deducted from accruals. Village officials disagreed with some of our … action. Appendix B contains our comments on issues raised in the Village’s response. …
https://www.osc.ny.gov/local-government/audits/village/2020/06/12/village-port-chester-dual-employment-2018m-91Niagara Engine Company No. 6 Inc. - Cash Receipts and Disbursements (2019M-29)
… and prepares, signs, reports and maintains a manual ledger of checks. The Treasurer sends listings of the receipts and disbursements to the bookkeeper to record … Company expenses. Company officials generally agreed with our recommendations and indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/08/09/niagara-engine-company-no-6-inc-cash-receipts-andSandy Creek Central School District – Reserve Management (2023M-43)
… transferred to the debt reserve in the debt service fund even though it was not required to be restricted for debt payments. $244,418 was transferred to the retirement contribution reserve without Board authorization. … Although the Business Administrator developed a reserve fund plan, it was outdated and has not been adopted by the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/sandy-creek-central-school-district-reserve-management-2023m-43Sewanhaka Central High School District – Business Office Information Technology Systems (2023M-12)
… (IT) contingency plan to help secure and protect business office IT systems in the event of a disruption or disaster. … plan to help them adequately secure and protect business office IT systems in the event of a disruption or disaster. … plan in place that is properly distributed to all business office staff and periodically tested for efficacy, District …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/30/sewanhaka-central-high-school-district-business-office-informationPhoenix Central School District – Financial Condition (2017M-96)
Phoenix Central School District Financial Condition 2017M96
https://www.osc.ny.gov/local-government/audits/school-district/2017/08/04/phoenix-central-school-district-financial-condition-2017m-96Putnam/Northern Westchester Board of Cooperative Educational Services – Information Technology and Claims Auditing (2016M-205)
… school districts and operates at three campuses. BOCES is governed by a seven-member Board of Education elected by …
https://www.osc.ny.gov/local-government/audits/boces/2016/09/30/putnamnorthern-westchester-board-cooperative-educational-services-informationPatchogue-Medford Union Free School District – Budget Review (B17-7-2)
… reasonable. Background The Patchogue-Medford Union Free School, located in Suffolk County, is authorized to issue … State Local Finance Law requires all municipalities and school districts that have been authorized to issue … PatchogueMedford Union Free School District Budget Review B1772 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/09/patchogue-medford-union-free-school-district-budget-review-b17-7-2New Rochelle City School District – Information Technology (2021M-142)
… over network and financial application user accounts to prevent unauthorized access, use and/or loss. Key Findings … over network and financial application user accounts to prevent unauthorized use, access and/or loss. In addition to sensitive information technology (IT) control weaknesses …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/new-rochelle-city-school-district-information-technology-2021m-142Long Lake Central School District – Capital Project (2021M-183)
Determine whether Long Lake Central School District District officials properly established authorized contracts and claims monitored and accounted for its 2021 capital project project
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/18/long-lake-central-school-district-capital-project-2021m-183Copiague Fire District – Credit Card Purchases (2019M-98)
… Objective Determine whether the Board ensured that credit card purchases were necessary, adequately supported and for … legitimate District purposes. Key Findings Of 1,174 credit card charges made during our audit period, 753 totaling … or invoices attached to the claims. Nineteen credit card purchases exceeded the District’s travel meal allowance …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-credit-card-purchases-2019m-98Dolgeville Central School District – Fuel Monitoring (2023M-175)
Determine whether the Dolgeville Central School District District officials adequately accounted for and monitored fuel usage
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/dolgeville-central-school-district-fuel-monitoring-2023m-175Piseco Common School District – Authorized Investments (2023M-172)
… loss. District officials did not adhere to the District’s investment policy and invested $35,000 in an investment account that is not statutorily authorized. The Board of Education (Board) readopted its investment policy annually, but did not ensure the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/piseco-common-school-district-authorized-investments-2023m-172Newark Central School District – Employee Benefits (2024M-40)
… payments totaling $16,230, which District officials paid after we brought it to their attention. Seven employees’ separation payments … calculated and adequate documentation is maintained to support the calculations and eligibility requirements. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/newark-central-school-district-employee-benefits-2024m-40Ira Volunteer Fire Department, Inc. – Controls Over Financial Activities (2014M-266)
… January 1, 2012 through March 17, 2014. Background The Ira Volunteer Fire Department is a not-for-profit corporation located in the Town of Ira in Cayuga County. The Town contracts with the Department, … Ira Volunteer Fire Department Inc Controls Over Financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/24/ira-volunteer-fire-department-inc-controls-over-financial-activities-2014mFulton County Industrial Development Agency – PILOT Program (2014M-291)
… 1, 2012 through April 30, 2014. Background The Fulton County Industrial Development Agency was created in 1970 to further economic development in the County. The Agency is governed by a Board of seven members appointed by the Fulton County Board … Fulton County Industrial Development Agency PILOT Program 2014M291 …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/05/01/fulton-county-industrial-development-agency-pilot-programConcord Industrial Development Agency – Agency Management (2015M-61)
… 1, 2012 through March 4, 2015. Background The Concord Industrial Development Agency was created in 1980 to further … Concord Industrial Development Agency Agency Management 2015M61 …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/08/07/concord-industrial-development-agency-agency-managementSchalmont Central School District – Financial Condition Management (2018M-15)
… of Florida in Montgomery County. The Board of Education is responsible for managing the District’s financial and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/04/13/schalmont-central-school-district-financial-condition-management-2018m-15Science Academies of New York Charter Schools – Purchase versus Lease of Buildings (2017M-279)
… cost-benefit analysis when deciding whether to lease or purchase school buildings for the period July 1, 2014 through … Science Academies of New York Charter Schools Purchase versus Lease of Buildings 2017M279 …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/science-academies-new-york-charter-schools-purchase-versus-lease-buildings