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Brighter Choice Charter Middle School for Girls – Financial Operations (2014M-301)
… of our audit was to evaluate the effectiveness of the School’s contract with a not-for-profit foundation for the … June 30, 2014. Background The Brighter Choice Charter Middle School for Girls is a public school that is not under …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/03/06/brighter-choice-charter-middle-school-girls-financial-operations-2014m-301Altmar-Parish-Williamstown Central School District – Financial Condition (2015M-232)
… two schools with approximately 1,300 students, is governed by an elected seven-member Board of Education. The District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/altmar-parish-williamstown-central-school-district-financial-conditionElmsford Union Free School District – IT Asset Management (S9-22-9)
… As a result, officials cannot assure taxpayers that money invested in IT assets has been appropriately spent or …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/elmsford-union-free-school-district-it-asset-management-s9-22-9Manhasset Union Free School District – Separation Payments (2016M-150)
… schools with approximately 3,340 students, is governed by an elected five-member Board of Education. Budgeted … overpaid seven employees for retirement incentives by total of $35,000 and underpaid four employees for unused vacation time by a total of $1,359. Key Recommendations Adopt written …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/manhasset-union-free-school-district-separation-payments-2016m-150Mount Pleasant-Blythedale Union Free School District – Short-Term Borrowing and Purchasing (2015M-365)
… School District, a special act school district created by the State Legislature, is located in the Town of Mount … one school with approximately 130 students, is governed by an appointed nine-member Board of Education. Budgeted … with the District’s purchasing rules and regulations by preparing purchase orders in advance and limiting the use …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/mount-pleasant-blythedale-union-free-school-district-short-term-borrowingSchuylerville Central School District – Fund Balance (2016M-113)
… schools with approximately 1,700 students, is governed by an elected seven-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/schuylerville-central-school-district-fund-balance-2016m-113Dansville Central School District – Separation Payments (2016M-102)
… schools with approximately 1,600 students, is governed by an elected seven-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/dansville-central-school-district-separation-payments-2016m-102Corning City School District – Procurement (2016M-222)
… schools with approximately 4,800 students, is governed by an elected nine-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/corning-city-school-district-procurement-2016m-222East Meadow Union Free School District – Financial Condition (2015M-332)
… schools with approximately 7,200 students, is governed by an elected seven-member Board of Education. Budgeted … through 2014-15. The District overestimated expenditures by a total of approximately $29.4 million during the same …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/east-meadow-union-free-school-district-financial-condition-2015m-332Bath Central School District – Reserves (2016M-401)
… schools with approximately 1,500 students, is governed by a seven-member Board of Education. Budgeted appropriations … the balances will be used to finance related costs. Return money improperly maintained in the debt reserve to the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/bath-central-school-district-reserves-2016m-401Town of Webb Union Free School District – Fund Balance (2016M-140)
… one school with approximately 270 students, is governed by an elected five-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/town-webb-union-free-school-district-fund-balance-2016m-140Whitesville Central School District – Financial Management (2016M-313)
… one school with approximately 260 students, is governed by an elected five-member Board of Education. General fund … budgeted appropriations, exceeding the statutory limit by more than $1 million. Key Recommendations Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/whitesville-central-school-district-financial-management-2016m-313North Collins Central School District – Financial Management (2016M-189)
… accordance with statutes. The District used a contingency account within the budget annually, which is not permitted. … the annual budgets. Discontinue the use of a contingency account within the annual budget. Develop a written policy …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-collins-central-school-district-financial-management-2016m-189Hamilton Fulton Montgomery Board of Cooperative Educational Services – Investment Program (2023M-116)
… the 12-month audit period, BOCES held $7.4 million in money market accounts and earned interest totaling $105,000, … not: Adopt a comprehensive investment policy as required by General Municipal Law (GML) Section 39. Solicit interest …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/22/hamilton-fulton-montgomery-board-cooperative-educational-services-investmentVillage of Malverne – Procurement (2017M-16)
… population of approximately 8,500. The Village is governed by an elected five-member Board of Trustees. Budgeted …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-malverne-procurement-2017m-16Schenectady City School District – Financial Condition (2014M-168)
… Background The Schenectady City School District is located in the City of Schenectady in Schenectady County. The District is governed by an elected … The general fund’s cash level was deficient, resulting in the issuance of short-term debt known as revenue …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/schenectady-city-school-district-financial-condition-2014m-168Baldwin Public Library – Payroll (2013M-335)
… of Hempstead in Nassau County. The Library is governed by a five-member Board of Trustees, each of whom is elected by the Baldwin Union Free School District voters. Budgeted …
https://www.osc.ny.gov/local-government/audits/library/2014/01/31/baldwin-public-library-payroll-2013m-335Village of Sleepy Hollow – Parking Ticket Collections (2016M-408)
… 2016. Background The Village of Sleepy Hollow is located in the Town of Mount Pleasant in Westchester County and has approximately 9,870 residents. … issued 6,005 tickets and collected approximately $255,690 in fines, penalties and fees for parking violations. Key …
https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-sleepy-hollow-parking-ticket-collections-2016m-408Village of Hewlett Neck – Financial Management (2022M-35)
… balance. The Board: Adopted budgets that were not based on historical revenue and expenditure trends. Revenues were … a four-year total of $505,187 more than necessary in taxes. Maintained an excessive level of surplus fund balance … The Board should: Adopt realistic budgets based on historical trends and known plans for the fiscal year. …
https://www.osc.ny.gov/local-government/audits/village/2022/07/08/village-hewlett-neck-financial-management-2022m-35Rockville Centre Housing Authority – Claims Auditing and Cash Receipts (2017M-57)
… low-rent housing for qualified individuals, is governed by a six-member Board of Commissioners. Operating … audit of claims is performed before payment is made by someone independent of purchasing and check signing. …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/06/30/rockville-centre-housing-authority-claims-auditing-and-cash-receipts