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Real Property Tax Cap - School Districts Guidance
… Real Property Tax Cap School Districts Guidance …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-school-districts-guidanceCobleskill-Richmondville Central School District – Fund Balance Management (2022M-47)
… exceeded the statutory limit resulted in real property tax levies being higher than necessary. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/cobleskill-richmondville-central-school-district-fund-balance-managementEast Bloomfield Central School District - Network and Financial Software Access Controls (2022M-68)
… District IT systems and data from unauthorized access or loss. Sensitive network and financial software access control …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/east-bloomfield-central-school-district-network-and-financial-softwareVillage of Poquott – Justice Court Operations (2019M-214)
… code enforcement department did not maintain a record of tickets issued or unissued. In addition, 41 tickets in the 2017 sequence with estimated fines and fees … the control and reconciliation of issued and unissued tickets. Village officials disagreed with certain aspects of …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/03/05/village-poquott-justice-court-operations-2019m-214Wilson Central School District - Financial Management (2022M-22)
… the Wilson Central School District (District) Board of Education (Board) and District officials properly managed … did not properly manage fund balance and reserves. As of June 30, 2021: The recalculated surplus fund balance was … reserve fund. Workers’ compensation reserves fund balance of $836,000 can fund the average workers’ compensation …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wilson-central-school-district-financial-management-2022m-22City of Amsterdam – Treasurer’s Office Collections (2022M-203)
… should account for all receipt numbers. Users’ access to the software collection system should be restricted to prevent the clerks from purging receipts. Accounts … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/city/2023/06/23/city-amsterdam-treasurers-office-collections-2022m-203New York Mills Union Free School District – Financial Management (2016M-107)
New York Mills Union Free School District Financial Management 2016M107
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/new-york-mills-union-free-school-district-financial-management-2016m-107York Central School District – Online Banking (2016M-295)
… Purpose of Audit The purpose of our audit was to determine whether the District’s online … The York Central School District is located in the Towns of Leicester and York in Livingston County and the Town of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/york-central-school-district-online-banking-2016m-295Livonia Central School District – Software Management (2016M-293)
… policies to include specific guidance related to software downloads and installations as well as enforcement. Maintain …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/livonia-central-school-district-software-management-2016m-293Morley Volunteer Fire Company – Misappropriation of Funds (2023M-154)
… to herself and receiving cash from Company funds presented for deposit. Make 178 personal purchases totaling $19,572 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/03/22/morley-volunteer-fire-company-misappropriation-funds-2023m-154Town of Franklinville – Procurement (2024M-56)
… attend free trainings that were available to assist them in their procurement responsibilities. As a result, $827,000 or 41 percent of the $2 million in procurements we reviewed were made without competitive procurement methods. In addition, because Board members were not familiar with the …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-franklinville-procurement-2024m-56City of Rensselaer – Accounting Records and Reports (2023M-26)
… including a variance where the reconciled bank balance for one bank account was $2.9 million less than the …
https://www.osc.ny.gov/local-government/audits/city/2024/08/02/city-rensselaer-accounting-records-and-reports-2023m-26North Country Community College – Internal Controls Over Selected Financial Operations (2013M-354)
… 1, 2012 through August 31, 2013. Background North Country Community College is located in Essex County and is governed … North Country Community College Internal Controls Over Selected Financial …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/28/north-country-community-college-internal-controls-over-selectedCamillus Volunteer Fire Department – Fiscal Operations (2014M-072)
… debit cards. Ensure that all disbursements are supported by adequate documentation. Discontinue direct cash payments …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/06/camillus-volunteer-fire-department-fiscal-operations-2014m-072Town of Avoca – Financial Management and Town Clerk Operations (2017M-131)
… to chronologically record all individual receipts on a daily basis and deposit all cash receipts intact or in a … of fund balance to be used to fund operations. Maintain a daily cash book and chronologically identify individual …
https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-avoca-financial-management-and-town-clerk-operations-2017m-131Oppenheim-Ephratah-St. Johnsville Central School District – Financial Management and Fuel Inventory (2017M-240)
… Background The Oppenheim-Ephratah-St. Johnsville Central School District is located in the towns of Oppenheim, … OppenheimEphratahSt Johnsville Central School District Financial Management and Fuel Inventory …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/oppenheim-ephratah-st-johnsville-central-school-district-financialMcGraw Central School District – Fund Balances (2017M-248)
… reserve fund levels were reasonable for the period July 1, 2015 through June 30, 2017. Background The McGraw Central … $638,300 of unrestricted fund balance as a financing source each year for the 2014-15 through 2016-17 budgets, but … use of excess unrestricted fund balance in a manner that benefits District residents. Review all reserves to determine …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mcgraw-central-school-district-fund-balances-2017m-248Haldane Central School District – Budget Transfers and Information Technology (2015M-279)
… Purpose of Audit The purpose of our audit was to examine internal … 2015. Background The Haldane School District is located in the Town of Phillipstown in Putnam County and the Town of Fishkill in Dutchess County. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/haldane-central-school-district-budget-transfers-and-informationBrushton-Moira Central School District – Financial Condition (2015M-340)
… Central School District is located in the Towns of Bangor, Brandon, Dickinson and Moira in Franklin County and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/brushton-moira-central-school-district-financial-condition-2015m-340Bradford Central School District – Financial Management (2016M-253)
… the District's financial management for the period July 1, 2012 through April 15, 2016. Background The Bradford … for the 2015-16 fiscal year totaled approximately $8.8 million. Key Findings The Board and District officials … balance, continued to raise the tax levy by an average of 2 percent each year or a total of $350,000 over the last …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/bradford-central-school-district-financial-management-2016m-253