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Edwards-Knox Central School District – Transportation State Aid and Reserve Funds (2016M-151)
… Purpose of Audit The purpose of our audit was to examine the District’s transportation … Central School District is located in the Towns of Canton, Clare, Edwards, Fine, Hermon, Pierrepont and … 610 students, is governed by an elected nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/edwards-knox-central-school-district-transportation-state-aid-and-reserveEdgemont Union Free School District – Procurement of Professional Services (2016M-126)
… 2016. Background The Edgemont Union Free School District is located in the Town of Greenburgh in Westchester County. … operates three schools with approximately 1,900 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/edgemont-union-free-school-district-procurement-professional-servicesBath Central School District – Reserves (2016M-401)
… Background The Bath Central School District is located in the Towns of Avoca, Bath, Cameron, Thurston, Urbana and Wheeler in Steuben County. The District, which operates three schools … approximately $3.3 million was required to be restricted in the debt reserve. The District inaccurately reported one …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/bath-central-school-district-reserves-2016m-401Hannibal Central School District – Financial Condition (2017M-23)
… our audit was to assess the District’s financial condition for the period July 1, 2015 through August 31, 2016. … with approximately 1,400 students. Budgeted appropriations for the 2016-17 fiscal year total approximately $31.6 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/hannibal-central-school-district-financial-condition-2017m-23Town 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 … that was not actually used to finance operations. As a result the District’s fund balance has become excessive and … sustain District operations. Key Recommendations Develop a plan to reduce the amount of unrestricted fund balance in a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/town-webb-union-free-school-district-fund-balance-2016m-140West Islip Union Free School District – Payroll (2016M-78)
… of our audit was to examine the District’s payroll process for the period July 1, 2014 through August 31, 2015. … Board of Education. Total payroll expenditures for the 2014-15 fiscal year were approximately $65 million. Key Findings Two payroll clerks are responsible for adding new employees into the payroll system, entering …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/west-islip-union-free-school-district-payroll-2016m-78North Salem Central School District – Time and Attendance (2016M-209)
… North Salem Central School District – Time and Attendance (2016M-209) Purpose of Audit The purpose of … District officials provided sufficient oversight of time and attendance for the period July 1, 2014 through December … School District is located in the Town of North Salem and portions of the Town of Somers in Westchester County and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-salem-central-school-district-time-and-attendance-2016m-209North Collins Central School District – Financial Management (2016M-189)
… The North Collins Central School District is located in the Towns of North Collins, Collins, Concord, Brant, Eden and Evans in Erie County. The District, which operates two schools with … or ensure that fund balance and reserves were managed in accordance with statutes. The District used a contingency …
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)
… Educational Services (BOCES) officials developed and managed a comprehensive investment program. Key Findings BOCES officials did not develop and manage a comprehensive investment program. During the … flow forecasts to monitor and estimate funds available for investment. Key Recommendations Adopt a comprehensive …
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)
… in confirming POs (that is, a purchase order prepared after a purchase has been made). Village officials did not …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-malverne-procurement-2017m-16Chateaugay Central School District – Nonresident Homeless Student State Aid (2023M-153)
… passed. The District may also lose the remaining $82,244 in State aid if officials do not properly submit claims for … State aid claims are accurately prepared and submitted in a timely manner for all eligible nonresident homeless … list and submit eligible claims for reimbursement in a timely manner. District officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/chateaugay-central-school-district-nonresident-homeless-student-state-aidTown of Southold-Peconic Bay Community Preservation Fund (P7-23-24
… examined were properly supported, recorded, and deposited in full and that disbursements were proper and supported. … and accounted for. Of the111 disbursements totaling $16.1 million paid during the audit period, we reviewed 11 …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-southold-peconic-bay-community-preservation-fund-p7-23-24Peconic Bay Community Preservation Fund (2023-MR-1)
… record dates collections were received or deposit payments in a timely manner. Town of Riverhead officials did not: … totaling $5.3 million within 10 days, as required by Town Law Section 29. Key Recommendations Ensure Town of Riverhead … are received. Ensure CPF collections are deposited in a timely manner. … Determine whether officials from the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/peconic-bay-community-preservation-fund-2023-mr-1Town of East Hampton – Peconic Bay Community Preservation Funds (P7-23-23)
… examined were properly supported, recorded and deposited in full and that disbursements were proper and supported. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-east-hampton-peconic-bay-community-preservation-funds-p7-23-23Village of Greene – Investment Program (2023M-112)
… Village earned approximately $5,800 from money on deposit in the Village’s checking and savings accounts, which had an … policy, as required by New York State General Municipal Law (GML) Section 39. Key Recommendations Develop written …
https://www.osc.ny.gov/local-government/audits/village/2023/12/01/village-greene-investment-program-2023m-112Town of Rodman – Town Clerk/Tax Collector (2023M-85)
… (Clerk) recorded, deposited and remitted collections in a timely and accurate manner. Key Findings The Clerk … the collections were not always deposited or remitted in a timely manner. In addition, the Clerk did not prepare monthly bank …
https://www.osc.ny.gov/local-government/audits/town/2023/09/22/town-rodman-town-clerktax-collector-2023m-85Marathon Joint Fire District – Investment Program (2023M-76)
… policy as required by New York State General Municipal Law Section 39 until the end of our audit period. The … solicit interest rate quotes that may have resulted in higher interest earnings. As a result of our audit, the Board subsequently approved an investment policy in March 2023 and invested $653,000 into an investment fund …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/20/marathon-joint-fire-district-investment-program-2023m-76Amherst Central School District –Financial Condition (2016M-167)
… review the District’s management of financial activities for the period July 1, 2012 through May 31, 2016. Background … The District’s general fund budgeted appropriations for the 2015-16 fiscal year were $53.6 million. Key Findings The Board did not appropriately budget for certain expenditures totaling approximately $1.4 million …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/amherst-central-school-district-financial-condition-2016m-167Washingtonville Central School District – Reserve Funds (2014M-45)
… was to examine the District’s management of reserve funds for the period of July 1, 2012 through October 29, 2013. … Board of Education. Budgeted general fund appropriations for the 2013-14 fiscal year are approximately $84 million. … The District has not implemented its reserve fund policy for the funding and use of reserves, and a detailed annual …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/washingtonville-central-school-district-reserve-funds-2014m-45Schenectady City School District – Financial Condition (2014M-168)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Schenectady City School District is located in the City of Schenectady in Schenectady County. The District is governed by an elected seven-member Board of Education and operates 19 schools with approximately 9,600 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/schenectady-city-school-district-financial-condition-2014m-168