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Holland Central School District – Financial Management (2015M-58)

… a comprehensive policy for establishing and using reserve funds. Properly establish existing reserves requiring such …

https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/holland-central-school-district-financial-management-2015m-58

Green Tech High Charter School – Resident Tuition Billing (2015M-2)

… July 1, 2013 through June 30, 2014. Background The Green Tech High Charter School is located in the City of Albany and … Green Tech High Charter School Resident Tuition Billing 2015M2 …

https://www.osc.ny.gov/local-government/audits/charter-school/2015/04/10/green-tech-high-charter-school-resident-tuition-billing-2015m-2

Sullivan West Central School District – Financial Condition (2014M-40)

… audit was to examine the District’s financial activities for the period July 1, 2012 through October 8, 2013. … with approximately 1,200 students. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $33 … reserve fund balances were in excess of the amounts needed for authorized purposes. Key Recommendations Adopt budgets …

https://www.osc.ny.gov/local-government/audits/school-district/2014/08/15/sullivan-west-central-school-district-financial-condition-2014m-40

Schenevus Central School District – Budgeting (2014M-123)

… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for … Schenevus Central School District is located in the Towns of Decatur, Maryland, Milford, Rosenboom and Westford in …

https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/schenevus-central-school-district-budgeting-2014m-123

Eastport-South Manor Central School District – Financial Software User Access (2014M-379)

… School District, located in the towns of Brookhaven, Riverhead and Southampton in Suffolk County, is governed by a …

https://www.osc.ny.gov/local-government/audits/school-district/2015/03/20/eastport-south-manor-central-school-district-financial-software-user

Dalton-Nunda Central School District – Separation Payments (2015M-142)

… School District is located in the Towns of Nunda, Portage, West Sparta and Mount Morris in Livingston County, the Towns of Granger … which operates two schools with approximately 725 students, is governed by an elected seven-member Board of …

https://www.osc.ny.gov/local-government/audits/school-district/2015/09/18/dalton-nunda-central-school-district-separation-payments-2015m-142

Lewiston-Porter Central School District – Financial Condition (2014M-202)

… July 1, 2010 through June 6, 2014. Background The Lewiston-Porter Central School District is located in the Towns of Lewiston and Porter, Niagara County. The District is governed by an …

https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/lewiston-porter-central-school-district-financial-condition-2014m-202

Canaseraga Central School District – Cafeteria Cash Receipts (2014M-57)

… certain reports to facilitate the reconciliation and verification of the accuracy of cafeteria cash receipts and bank deposits. Key Recommendations Adopt policies and … operation. Compare the daily cafeteria sales report and bank deposit amount to the student accounts report and …

https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/canaseraga-central-school-district-cafeteria-cash-receipts-2014m-57

Fabius-Pompey Central School District – Budget Review (B3-14-5)

… the significant revenue and expenditure projections in the District’s tentative budget for the 2014-15 fiscal year are … reasonable. Background The Fabius-Pompey Central School District, located in Onondaga County, issued debt totaling … $1.5 million to liquidate the accumulated deficit in the District’s general fund as of June 30, 2006. Local Finance …

https://www.osc.ny.gov/local-government/audits/school-district/2014/04/08/fabius-pompey-central-school-district-budget-review-b3-14-5

Town of Kortright – Financial Management (2016M-397)

… $1.2 million. Key Findings The Town has accumulated fund balance totaling $358,706 in the general fund and $515,112 in the highway fund without clear plans for … funds. The Board has not adopted long-term financial and infrastructure plans that set forth the Town’s objectives and …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kortright-financial-management-2016m-397

Town of Ithaca – Information Technology (2017M-52)

… does not address password security, wireless security, mobile computing and storage devices or online banking. Town … IT policy to address password security, wireless security, mobile computing and storage devices and online banking. …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-ithaca-information-technology-2017m-52

Town of Greene – Budget Practices (2016M-409)

… October 11, 2016. Background The Town of Greene is located in Chenango County and has a population of approximately … budgets for its four major operating funds, which resulted in operating surpluses. Town officials have not developed a … of fund balance, including reserves, to be maintained in each fund to meet the Town’s needs. Develop comprehensive …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greene-budget-practices-2016m-409

Copiague Union Free School District – Check Signing (2015M-181)

… through April 30, 2015. Background The Copiague Union Free School District is located in the Town of Babylon, Suffolk … Copiague Union Free School District Check Signing 2015M181 …

https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/copiague-union-free-school-district-check-signing-2015m-181

Canandaigua City School District – Procurement of Professional Services (2015M-133)

… was to review the process and procedures used to procure professional services for the period July 1, 2013 through … The District did not properly seek competition for 14 professional service providers totaling $477,235. Although … adequate guidance for seeking competition when procuring professional services. The District failed to establish …

https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/canandaigua-city-school-district-procurement-professional-services-2015m

Campbell-Savona Central School District - Budget Review (B2-15-10)

… the significant revenue and expenditure projections in the District’s tentative budget for the 2015-16 fiscal … totaling $3,250,000 to liquidate the accumulated deficit in the District’s general fund as of June 30, 2006. Local … The significant revenue and expenditure projections in the tentative budget appear reasonable. The District …

https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/campbell-savona-central-school-district-budget-review-b2-15-10

Bayport-Blue Point Union Free School District – Leave Accruals (2015M-202)

… Bayport-Blue Point Union Free School District is located in the Town of Islip, Suffolk County. The District, which … to ensure that leave time earned and used is accurate and in accordance with collective bargaining agreements and … to ensure that leave time earned and used is accurate and in accordance with collective bargaining agreements and …

https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bayport-blue-point-union-free-school-district-leave-accruals-2015m-202

Town of Thurman – Garbage Bag Inventory and Collections (2016M-399)

… bookkeeper or Town Clerk intact and in a timely manner. Secure all inventory of bags, maintain and review monthly …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-thurman-garbage-bag-inventory-and-collections-2016m-399

Town of Thurman – Capital Projects (2016M-431)

… June 30, 2016. Background The Town of Thurman is located in Warren County and has a population of approximately 1,200. … salt shed projects. The contractor provided over $16,000 in additional services not included in the original salt shed contract, without change orders. …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-thurman-capital-projects-2016m-431