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Mid-Hudson Library System – Procurement (2016M-261)
… of Audit The purpose of our audit was to examine the Library System’s procurement process for the period January … 1, 2015 through July 8, 2016. Background The Mid-Hudson Library System is a nonprofit cooperative public library system, located in the City of Poughkeepsie in …
https://www.osc.ny.gov/local-government/audits/library/2016/10/07/mid-hudson-library-system-procurement-2016m-261City of Oswego – Community Development (2015M-108)
… showing the number of jobs created by its revolving loan program and does not actively enforce the repayment of … entity. Key Recommendations Follow the Department’s loan guidelines for monitoring job creation and enforcing …
https://www.osc.ny.gov/local-government/audits/city/2015/11/20/city-oswego-community-development-2015m-108City of Mount Vernon – Payroll (2014M-347)
… of which approximately $80 million was attributed to payroll and related benefits. Key Findings The Council has not adopted policies related to payroll. The payroll administrator and payroll clerk, with no independent … City of Mount Vernon Payroll 2014M347 …
https://www.osc.ny.gov/local-government/audits/city/2015/02/13/city-mount-vernon-payroll-2014m-347Sodus Central School District – Financial Management (2016M-392)
… Wayne County. The District, which operates three schools with approximately 1,050 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/sodus-central-school-district-financial-management-2016m-392Silver Creek Central School District – Financial Condition (2015M-321)
… examine the District’s management of financial activities for the period July 1, 2012 through September 15, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total $22.8 million. Key Finding …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/silver-creek-central-school-district-financial-condition-2015m-321Sherman Central School District – Claims Processing (2016M-352)
… Purpose of Audit The purpose of our audit was to examine the claims audit process for the period July 1, … and includes specific guidance and requirements to ensure the claims auditor adequately performs her duties. … quotes, bids and government contract information to ensure that the vendors’ prices are correct. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/sherman-central-school-district-claims-processing-2016m-352Union Springs Central School District – Retiree Health Insurance Contributions (2016M-75)
… the controls over retiree health insurance contributions for the period July 1, 2014 through January 5, 2016. … could include regularly contacting all retirees by phone or mail to obtain updates of their contact and eligibility information and comparing enrollees’ …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/union-springs-central-school-district-retiree-health-insuranceWhitesville Central School District – Financial Management (2016M-313)
… Purpose of Audit The purpose of our audit was to review the District’s management of financial activities … appropriated fund balance was not actually used to finance operations. As of June 30, 2015, the District’s … fund balance within the statutory limit and develop a plan to reduce unrestricted fund balance in a manner that benefits …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/whitesville-central-school-district-financial-management-2016m-313Peru Central School District – Extra-Classroom Activity Funds (2017M-69)
… completed by the central treasurer. Prepare checks for signature only after receiving signed payment order forms …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/peru-central-school-district-extra-classroom-activity-funds-2017m-69Port Jervis City School District – Financial Condition (2016M-319)
… resulted in operating surpluses. The reserve policy does not state how each reserve will be funded, when reserves will be used … Use surplus fund balance as a financing source for funding one-time expenditures, funding needed reserves or …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/port-jervis-city-school-district-financial-condition-2016m-319Pleasantville Union Free School District – Financial Condition (2015M-311)
… reserve fund policy stating how much would be set aside in each reserve, how each reserve would be funded or when each reserve would be used. Two of the District’s reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/pleasantville-union-free-school-district-financial-condition-2015m-311Town of Webb Union Free School District – Fund Balance (2016M-140)
… results and anticipated operations to avoid raising more real property taxes than necessary. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/town-webb-union-free-school-district-fund-balance-2016m-140Hammond Central School District – Payroll (2016M-398)
… The District, which operates one school with approximately 300 students, is governed by an elected seven-member Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/17/hammond-central-school-district-payroll-2016m-398Western Suffolk Board of Cooperative Educational Services – Budget Transfers and Confirming Purchase Orders (2016M-218)
… review BOCES’ budget transfer and purchase order processes for the period July 1, 2014 through November 30, 2015. … boards of its component districts. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $160.4 … are making excessive use of miscellaneous budget codes for expenditures. Of the claims we reviewed, 12 percent were …
https://www.osc.ny.gov/local-government/audits/boces/2016/09/30/western-suffolk-board-cooperative-educational-services-budget-transfers-andMorris Central School District – Financial Operations (2015M-251)
… year total approximately $9.5 million. Key Findings The auditor from the Otsego Northern Catskills Board of … and approved by someone other than the BOCES claims auditor. Discontinue the practice of allowing the Treasurer’s …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/morris-central-school-district-financial-operations-2015m-251Manhasset Union Free School District – Separation Payments (2016M-150)
… over the calculation and processing of separation payments for the period July 1, 2014 through February 29, 2016. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled $90 million. Key Findings … that District officials developed written procedures for processing or approving separation payments and there was …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/manhasset-union-free-school-district-separation-payments-2016m-150Corning City School District – Procurement (2016M-222)
… Purpose of Audit The purpose of our audit was to review the District's procurement … The Corning City School District is located in the Towns of Big Flats and Catlin in Chemung County; the Towns of Dix …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/corning-city-school-district-procurement-2016m-222Cohoes City School District – Budgeting (2016M-111)
… Purpose of Audit The purpose of our audit was to examine the District’s budgeting practices to … not have a formal plan for funding reserves, determining how much should be accumulated and how and when the funds will be …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cohoes-city-school-district-budgeting-2016m-111Niagara Falls City School District – Fuel Accountability (2015M-178)
… totaled approximately $126.4 million. Key Findings The main transportation contractor did not reimburse the District …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/niagara-falls-city-school-district-fuel-accountability-2015m-178Cazenovia Central School District – Financial Condition (2015M-327)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2014 through June 30, 2015. Background … a financing source in annual budgets, causing the District to incur planned operating deficits in the general fund. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/cazenovia-central-school-district-financial-condition-2015m-327