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Town of Ashford – Water District (2015M-343)
… not ensure that adopted water rates would be sufficient to cover the cost of District operations. Key Recommendations … fair and equitable fashion and revenues will sufficiently cover expenditures. …
https://www.osc.ny.gov/local-government/audits/district/2016/03/25/town-ashford-water-district-2015m-343Town of Brunswick – Justice Court (2017M-285)
… unaware of the bail account balance. There were 26 checks signed using a signature stamp rather than signed by the Justice. Key Recommendations Ensure that … made within 72 hours, as required by law. Perform monthly bank reconciliations. Discontinue the use of a signature …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/05/04/town-brunswick-justice-court-2017m-285Ossining Union Free School District – Financial Management (2017M-176)
… through June 8, 2017. Background The Ossining Union Free School District is located in the Village of Ossining, in … Ossining Union Free School District Financial Management 2017M176 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/ossining-union-free-school-district-financial-management-2017m-176Hartford Central School District – Cafeteria Collections (2018M-10)
… through November 30, 2017. Background The Hartford Central School District is located in the Towns of Argyle, Fort Ann, … Hartford Central School District Cafeteria Collections 2018M10 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/hartford-central-school-district-cafeteria-collections-2018m-10Elmwood Village Charter School – Building Acquisition (2017M-237)
… 1, 2015 through August 28, 2017. Background The Elmwood Village Charter School is located in the City of Buffalo in … Elmwood Village Charter School Building Acquisition 2017M237 …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/16/elmwood-village-charter-school-building-acquisition-2017m-237Cairo-Durham Central School District – Information Technology (2017M-246)
… through June 27, 2017. Background The Cairo-Durham Central School District serves the Towns of Cairo, Durham, Athens, … CairoDurham Central School District Information Technology 2017M246 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/16/cairo-durham-central-school-district-information-technology-2017m-246Town of Neversink – Multiyear Planning and Fund Balance Management (2017M-260)
… Purpose of Audit The purpose of our audit was to determine whether the Board had multiyear … 1, 2016 through August 17, 2017. Background The Town of Neversink is located in Sullivan County and has a … Town of Neversink Multiyear Planning and Fund Balance Management …
https://www.osc.ny.gov/local-government/audits/town/2018/02/09/town-neversink-multiyear-planning-and-fund-balance-management-2017m-260Clinton Central School District – Payroll (2017M-252)
… calculated and paid gross salaries and wages. The Head Custodian did not sign custodial employees’ time records … overtime to be worked. Key Recommendation Ensure the Head Custodian signs time records to evidence the review of …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/26/clinton-central-school-district-payroll-2017m-252Cortland Enlarged City School District – Fund Balance (2017M-65)
… January 31, 2017. Background The Cortland Enlarged City School District is located in the City of Cortland and the … Cortland Enlarged City School District Fund Balance 2017M65 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/cortland-enlarged-city-school-district-fund-balance-2017m-65Gilbertsville-Mount Upton Central School District – Cafeteria Operations (2015M-351)
… is located in the Towns of Butternuts, Gilbertsville, Morris and Unadilla in Otsego County and the Towns of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/gilbertsville-mount-upton-central-school-district-cafeteria-operationsBethlehem Central School District – Credit Cards (2017M-41)
… purpose of our audit was to determine if District credit card claims were adequately supported, audited prior to … Key Findings The claims auditor did not audit all credit card claims prior to payment. The credit card company … The Board should not allow third-party vendors to directly debit funds from District bank accounts. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/bethlehem-central-school-district-credit-cards-2017m-41Highland Falls-Fort Montgomery Central School District – Financial Condition (2015M-341)
… Background The Highland Falls - Fort Montgomery Central School District is located in the Town of Highlands in Orange … Highland FallsFort Montgomery Central School District Financial Condition 2015M341 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/highland-falls-fort-montgomery-central-school-district-financialHerkimer Central School District – Financial Condition (2016M-68)
… through October 31, 2015. Background The Herkimer Central School District is located in the Village of Herkimer in … Herkimer Central School District Financial Condition 2016M68 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/herkimer-central-school-district-financial-condition-2016m-68Harrisville Central School District – Claims Audit (2016M-215)
… of Croghan and Diana in Lewis County and the Towns of Fowler and Pitcairn in St. Lawrence County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/harrisville-central-school-district-claims-audit-2016m-215Little Flower Union Free School District – Tuition (2015M-233)
… June 30, 2015. Background The Little Flower Union Free School District is a special act public school, located in the Town of Riverhead in Suffolk County, … The District does not have contracts with four home school districts or counties. The District has a past-due …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/little-flower-union-free-school-district-tuition-2015m-233Kenmore-Town of Tonawanda Union Free School District – Financial Management (2015M-155)
… Erie County. The District, which operates 12 schools with approximately 7,180 students, is governed by an elected … levels and take appropriate action, in accordance with statute, to remedy reserves with excess funds. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/06/kenmore-town-tonawanda-union-free-school-district-financial-managementGreenburgh Eleven Union Free School District – Financial Condition (2015M-194)
… School District is a special act school district located in Dobbs Ferry, Westchester County. The District, which … Key Findings The District has experienced a steady decline in tuition revenues and consistently decreased expenditures to offset the declines in revenues. Tuition accounts receivable records and the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/greenburgh-eleven-union-free-school-district-financial-condition-2015mCheektowaga Public Library – Treasurer’s Reports (2015M-136)
… 2015. Background The Cheektowaga Public Library is located in the Town of Cheektowaga, Erie County. The Library, which … the Board of Regents of the State Education Department in 1969, is governed by a five-member Board of Trustees … Findings The Board has not outlined the Treasurer’s duties in the bylaws. The Treasurer does not prepare monthly …
https://www.osc.ny.gov/local-government/audits/library/2015/09/04/cheektowaga-public-library-treasurers-reports-2015m-136Walworth-Seely Public Library – Board Oversight (2014M-260)
… Background The Walworth-Seely Public Library is located in the Town of Walworth in Wayne County. The Library is governed by a seven-member … contrary to the by-laws which state that the Treasurer is in charge of all moneys. The Board did not provide …
https://www.osc.ny.gov/local-government/audits/library/2015/03/13/walworth-seely-public-library-board-oversight-2014m-260Roslyn Union Free School District – Cash Receipts (2016M-241)
… through April 30, 2016. Background The Roslyn Union Free School District is located in the Town of North Hempstead, … Roslyn Union Free School District Cash Receipts 2016M241 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/roslyn-union-free-school-district-cash-receipts-2016m-241