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Van Hornesville-Owen D. Young Central School District – Financial Management (2020M-125)

… annually appropriating fund balance that was not needed to finance operations contributed to the District maintaining a surplus fund balance that … limit and use the excess funds in a manner beneficial to taxpayers. Adopt a multiyear financial plan. District …

https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/van-hornesville-owen-d-young-central-school-district-financial-management

East Meadow Union Free School – Overtime (2022M-118)

… and found that: Department employees were paid $194,514 for overtime worked up to 20 days without supervisory approval. District officials paid $31,486 for 605 hours of overtime worked without supervisory … the amount owed by the District annually to the State, for its share of the cost of the employees’ retirement …

https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/east-meadow-union-free-school-overtime-2022m-118

Randolph Central School District – IT Asset Management (S9-22-22)

… percent of the sampled assets were not properly accounted for. Specifically: Two iPads, with a total cost of … and officials did not adopt a comprehensive written policy for IT equipment inventory. Key Recommendations Ensure …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/randolph-central-school-district-it-asset-management-s9-22-22

Saugerties Central School District – IT Asset Management (S9-22-05)

… $599 and two Chromebooks with an approximate cost of $500 based on recent purchases), could not be located. …

https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/saugerties-central-school-district-it-asset-management-s9-22-05

Ticonderoga Central School District – IT Asset Management (S9-22-23)

… Two Chromebooks with a total cost of approximately $240 could not be located and were not inventoried. Three …

https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/ticonderoga-central-school-district-it-asset-management-s9-22-23

East Quogue Union Free School District – IT Asset Management (S9-22-8)

… percent of the sampled assets were not properly accounted for. Specifically: Six IT assets with combined purchase … and officials did not adopt a comprehensive written policy for IT equipment inventory. Key Recommendations Ensure …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/east-quogue-union-free-school-district-it-asset-management-s9-22-8

Sweet Home Central School District – Financial Management (2022M-166)

… report – pdf] Audit Objective Determine whether the Sweet Home Central School District’s (District) Board of Education … audit sweet home school financial management …

https://www.osc.ny.gov/local-government/audits/school-district/2023/03/31/sweet-home-central-school-district-financial-management-2022m-166

Town of Tioga – Long-Term Planning (2022M-181)

… town tioga longterm planning …

https://www.osc.ny.gov/local-government/audits/town/2023/03/31/town-tioga-long-term-planning-2022m-181

Dalton-Nunda Central School District – Financial Management (2020M-92)

… manage fund balance and reserves. The Board’s actions to manage fund balance were not transparent and made it appear that the District needed to both increase taxes and use appropriated fund balance to … and adopt budgets that include more reasonable estimates for revenues, appropriations and the amount of fund balance …

https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/dalton-nunda-central-school-district-financial-management-2020m-92

Southern Cayuga Central School District – Financial Condition (2020M-77)

… report - pdf ] Audit Objective Determine whether the Board and District officials effectively managed the District’s financial condition. Key Findings The Board and District officials did not effectively manage financial condition. The Board underestimated revenues by an average of $141,038 and …

https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/southern-cayuga-central-school-district-financial-condition-2020m-77

Genesee Valley Board of Cooperative Educational Services – Reserve Funds (2022M-39)

… million, and officials could not demonstrate the balances in the four remaining reserves, totaling approximately … funds from school districts that may have been used in a more beneficial way for respective taxpayers. Key … action. Appendix B includes our comments on certain issues in BOCES’ response. …

https://www.osc.ny.gov/local-government/audits/boces/2022/07/08/genesee-valley-board-cooperative-educational-services-reserve-funds-2022m-39

Town of Ticonderoga – Capital Project Management (2023M-38)

… with Board-authorized budgets totaling $20 . 8 million, to ensure that costs were kept within the authorized budget. … records or prepare monthly itemized capital project budget-to-actual reports for the Board. For example, budget … accurate accounting records and provide monthly reports to the Board to monitor budget-to-actual project activity. …

https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-ticonderoga-capital-project-management-2023m-38

Grahamsville Fire District – Internal Controls Over Financial Operations (2013M-117)

… reserves to finance operations, for the period January 1, 2012, to March 14, 2013. Background The Grahamsville Fire … developed annual budgets. As of the fiscal year ended 2012, the unexpended surplus fund balance was about 47 …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/09/grahamsville-fire-district-internal-controls-over-financial-operations

Chautauqua County – Investments and Payroll (2016M-147)

… Budgeted appropriations for 2015 totaled approximately $229 million. Key Findings The Director of Finance did not …

https://www.osc.ny.gov/local-government/audits/county/2015/12/23/chautauqua-county-investments-and-payroll-2016m-147

City of Newburgh – Budget Review (B6-16-17)

… deficits to submit their preliminary budgets for the next fiscal year to the State Comptroller for review while … The City continues to rely on one-time revenue from the sale of real property which, if not sold, will cause a … on one-time revenue from the anticipated real property sale. Review the adequacy of contingency appropriations. …

https://www.osc.ny.gov/local-government/audits/city/2016/11/10/city-newburgh-budget-review-b6-16-17

Northeastern Clinton Central School District – Payroll (2016M-76)

… through December 31, 2015. Background The Northeastern Clinton Central School District is located in the Towns of Altona, Champlain, Chazy and Mooers in Clinton County. The District, which operates four schools … Northeastern Clinton Central School District Payroll 2016M76 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/northeastern-clinton-central-school-district-payroll-2016m-76

Olean City School District – Financial Management (2016M-210)

… 2016. Background The Olean City School District is located in the City of Olean and the Towns of Olean and Portville in Cattaraugus County. The District, which operates four … Key Findings Appropriated fund balance was not needed in the annual budgets for the past three years because …

https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/olean-city-school-district-financial-management-2016m-210

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