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Hastings-on-Hudson Union Free School District - Information Technology (2023M-104)

… report – pdf] Audit Objective Determine whether Hastings-on-Hudson Union Free School District (District) officials … network user accounts. These accounts had last log on dates ranging from March 2014 to November 2022. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/hastings-hudson-union-free-school-district-information-technology-2023m

Town of Throop – Highway Department (2021M-115)

… $1,277. Key Recommendations Annually agree, in writing, on highway repair and improvement expenditures. Maintain a …

https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-highway-department-2021m-115

Town of Guilford – Budgeting (2023M-144)

… budgets that contain realistic revenue estimates based on available current data and historical trends. Appropriate …

https://www.osc.ny.gov/local-government/audits/town/2024/03/08/town-guilford-budgeting-2023m-144

Pembroke Central School District - Investment Program (2023M-130)

… earnings totaling over $153,000 from money on deposit in its 15 bank accounts at two financial institutions, which …

https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-investment-program-2023m-130

Port Chester-Rye Union Free School District – Financial Condition (2015M-147)

… Key Findings The Board overestimated expenditures in its budgets, and none of the fund balance that was appropriated … of the five fiscal years. Although the District maintains a retirement contribution reserve, it budgeted for retirement … funds at year-end rather than through appropriations in budgets voted on by taxpayers. Key Recommendations Adopt …

https://www.osc.ny.gov/local-government/audits/school-district/2015/09/25/port-chester-rye-union-free-school-district-financial-condition-2015m-147

Churchville-Chili Central School District – Financial Management (2015M-354)

… actual needs and include realistic estimates based on historical trends. Develop a plan to reduce the amount of …

https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/churchville-chili-central-school-district-financial-management-2015m-354

Brushton-Moira Central School District – Financial Condition (2015M-340)

… District officials did not develop a multiyear financial plan. Key Recommendations Adopt budgets that include … with statutory limits. Develop a multiyear financial plan and monitor and update the plan on an ongoing basis. … BrushtonMoira Central School …

https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/brushton-moira-central-school-district-financial-condition-2015m-340

Bradford Central School District – Financial Management (2016M-253)

… Ensure budgets include realistic appropriations based on actual needs and planned use of fund balance to avoid …

https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/bradford-central-school-district-financial-management-2016m-253

Lisbon Central School District – Cafeteria Cash Receipts (2016M-152)

… and verify that the amounts collected agree with deposits on the bank statements. Ensure that the Treasurer has only …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lisbon-central-school-district-cafeteria-cash-receipts-2016m-152

Lindenhurst Union Free School District – Credit Cards (2016M-179)

… receiving the policy. Ensure that cash advances on District credit cards are no longer allowed. Maintain a …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/lindenhurst-union-free-school-district-credit-cards-2016m-179

East Hampton Union Free School District – Financial Software User Access (2016M-340)

… user access rights should be established or modified based on job duties and proper segregation of duties. Limit the …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/east-hampton-union-free-school-district-financial-software-user-access

Tuckahoe Union Free School District – Financial Condition and Information Technology (2015M-152)

… Purpose of Audit The purpose of our audit was to evaluate the District’s … 2015. Background The Tuckahoe Union Free School District is located in the Town of Eastchester, in Westchester County. … operates two schools with approximately 1,080 students, is governed by an elected five-member Board of Education. …

https://www.osc.ny.gov/local-government/audits/school-district/2015/10/16/tuckahoe-union-free-school-district-financial-condition-and-information

Monticello Central School District – Budgeting (2014M-97)

… needs of the District, resulting in an unnecessary burden on taxpayers. Unexpended surplus fund balance exceeds the …

https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/monticello-central-school-district-budgeting-2014m-97

South Kortright Central School District – Claims Audit (2023M-69)

… we reviewed lacked necessary supporting documentation. In addition, we determined that: The Board did not comply … action. Appendix B includes our comment on an issue raised in the District’s response. … audit south kortright school …

https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/south-kortright-central-school-district-claims-audit-2023m-69

Town of Ticonderoga – Capital Project Management (2023M-38)

… Monitor capital projects activity by requiring reports on a monthly basis. Maintain complete and accurate accounting …

https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-ticonderoga-capital-project-management-2023m-38

Brocton Central School District – Claims Audit (2023M-15)

… action . Appendix B includes our comment on issues raised in the District’s response. … audit brocton school district …

https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-claims-audit-2023m-15

Morris Central School District – Fund Balance Management (2023M-47)

… corrective action. Appendix B includes our comment on issues raised in the District’s response. … audit Morris …

https://www.osc.ny.gov/local-government/audits/school-district/2023/07/28/morris-central-school-district-fund-balance-management-2023m-47

About this Report – 2023 Financial Condition Report

… New York State. It presents selected financial, economic, and demographic information in an easy-to-understand format. … basic information on trends in State receipts (revenues) and spending (disbursements), the State’s financial position … by Generally Accepted Accounting Principles (GAAP), and selected economic and demographic trends affecting the …

https://www.osc.ny.gov/reports/finance/2023-fcr/about-report