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Bainbridge-Guilford Central School District – School Lunch Operations (2015M-172)
… nutritious and prepared economically for the period July 1, 2013 through February 13, 2015. Background The … The District’s productivity level for meals per labor hour (MPLH) is below industry averages. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bainbridge-guilford-central-school-district-school-lunch-operations-2015mThe Academy Charter School – Board Oversight (2014M-295)
The Academy Charter School Board Oversight 2014M295
https://www.osc.ny.gov/local-government/audits/charter-school/2017/11/22/academy-charter-school-board-oversight-2014m-295Village of Scottsville – Budgeting Practices and Financial Condition (2015M-165)
… 17, 2015. Background The Village of Scottsville is located in Monroe County. The Village, which has a population of … The Board underestimated revenues and expenditures in the 2012-13 and 2013-14 budgets. Key Recommendations Adopt … budgeting practices and a multiyear financial plan to use in conjunction with the adopted fund balance policy. Develop …
https://www.osc.ny.gov/local-government/audits/village/2015/11/13/village-scottsville-budgeting-practices-and-financial-condition-2015m-165Village of Stamford – Pool Capital Project Planning and Monitoring (2022M-204)
… by $256,302 and contributed to the declining fund balance in the Village’s general fund . The Board did not: Prepare a … Project budget and ensure all actions are documented in the Board meeting minutes. Monitor project payments to …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-pool-capital-project-planning-and-monitoring-2022m-204Village of Mill Neck – Financial Management (2014M-358)
… Board has not established adequate policies and procedures or provided guidance on maintaining a reasonable level of … not developed a comprehensive, written multiyear financial or capital plan. Key Recommendations Adopt a fund balance …
https://www.osc.ny.gov/local-government/audits/village/2015/02/20/village-mill-neck-financial-management-2014m-358Assessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2022
… or whose property they might damage as a result of an accident. According to Vehicle and Traffic Law, the …
https://www.osc.ny.gov/state-agencies/audits/2022/11/16/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicleVillage of Cayuga Heights – Board Oversight (2014M-292)
… Recommendations Reconcile cash in a timely manner using a standard format and ensure that accounting activity in the …
https://www.osc.ny.gov/local-government/audits/village/2017/11/03/village-cayuga-heights-board-oversight-2014m-292Village of Oyster Bay Cove – Claims Audit (2022M-114)
… under Village Law and presented at the next regular Board meeting for audit. Except as noted in Appendix A, Village …
https://www.osc.ny.gov/local-government/audits/village/2022/12/02/village-oyster-bay-cove-claims-audit-2022m-114Village of Gilbertsville – Cash Receipts and Disbursements (2014M-267)
… Purpose of Audit The purpose of our audit was to examine the Village’s cash receipt and disbursement … The Clerk-Treasurer performs all financial duties relating to collecting and disbursing Village money, as well as … Board did not certify the list of unpaid water accounts to be re-levied. Key Recommendations Establish and implement …
https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-gilbertsville-cash-receipts-and-disbursements-2014m-267Hauppauge Union Free School District – Leave Accruals (2022M-150)
… Audit Objective Determine whether Hauppauge Union Free School District (District) officials properly accounted for employees’ leave accruals and accurately calculated payments for unused leave accruals. Key Findings District officials did not … Determine whether Hauppauge Union Free School District District officials properly accounted for …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/30/hauppauge-union-free-school-district-leave-accruals-2022m-150Town of Homer – Conflict of Interest (2022M-148)
… Town of Homer (Town) officials had prohibited interests in Town contracts. Key Findings One Board member is the … the Board member had a prohibited conflict of interest in the welding company’s contracts with the Town pursuant to … Adopt procedures to help prevent prohibited interests in contracts. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2022/12/23/town-homer-conflict-interest-2022m-148Village of Old Brookville – Cash Receipts (2015M-286)
… Purpose of Audit The purpose of our audit was to review the Village’s cash receipts practices for the …
https://www.osc.ny.gov/local-government/audits/village/2016/01/15/village-old-brookville-cash-receipts-2015m-286Manchester-Shortsville Central School District – Procurement of Professional Services (2016M-157)
… in Ontario County. The District, which operates one school with approximately 820 students, is governed by an elected … did not always properly seek competition for contracts with professional service providers. Key Recommendations … costs fall below the threshold. Award contracts consistent with District policy and document decisions. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/manchester-shortsville-central-school-district-procurement-professionalSouth Seneca Central School District – Financial Management (2015M-255)
… two schools with approximately 750 students, is governed by an elected seven-member Board of Education. Budgeted … $23 million. Key Findings The District has not developed a formal, documented multiyear capital plan. The District has not developed a plan to determine appropriate and necessary reserve fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/south-seneca-central-school-district-financial-management-2015m-255New York State Department of Labor - Unemployment Insurance Payments to County Jail Inmates (2015M-278)
… benefit payments to county jail inmates in a timely manner for the period January 1, 2013 through May 19, 2014. … Individuals who are incarcerated in jails are not eligible for UI benefits. NYSDOL has the responsibility for monitoring jail inmates’ eligibility for UI benefits. Key …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2016/12/02/new-york-state-department-labor-unemployment-insurance-payments-countySouth Lewis Central School District – Financial Condition (2016M-83)
… of Greig, Leyden, Lyonsdale, Martinsburg, Osceola, Turin, Watson and West Turin, Lewis County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/south-lewis-central-school-district-financial-condition-2016m-83Hamilton Central School District – School Lunch Fund Financial Condition (2016M-136)
… lower than industry standards. Without general fund subsidies, the school lunch fund’s operating deficits would …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hamilton-central-school-district-school-lunch-fund-financial-conditionGreat Neck Union Free School District – Fuel (2016M-82)
… Purpose of Audit The purpose of our audit was to determine if the District properly safeguarded its fuel … accountability and there were no written procedures to provide guidance to employees. Officials did not investigate variances …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/great-neck-union-free-school-district-fuel-2016m-82Saratoga Springs City School District – Fund Balance (2016M-99)
… 2015. Background The Saratoga Springs City School District is located in the City of Saratoga Springs and portions of … operates eight schools with approximately 6,375 students, is governed by an elected nine-member Board of Education. The … to ensure the amount of the unrestricted fund balance is in compliance with the Real Property Tax Law limit. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/saratoga-springs-city-school-district-fund-balance-2016m-99Madison Central School District – Procurement of Professional Services (2015M-322)
… Background The Madison Central School District is located in the Towns of Eaton, Madison and Stockbridge in Madison County and the Towns of Augusta, Marshall and Vernon in Oneida County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/madison-central-school-district-procurement-professional-services-2015m