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

… complete report - pdf] Audit Objective Determine whether the Dalton-Nunda Central School District (District) Board of … managed fund balance and reserves. Key Findings The Board and District officials did not adopt realistic … budgets and effectively manage fund balance and reserves. The Board’s actions to manage fund balance were not …

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)

… to fund operations. Reduce surplus fund balance to comply with the statutory limit and use the excess funds in a manner … realistic estimates. District officials generally agreed with our recommendations and indicated they planned to take …

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)

… (Board) and officials properly established and used reserve funds and maintained them at reasonable levels. Key … While the Board and BOCES officials properly established reserve funds, they did not transparently fund the reserves or use or maintain reserve funds at reasonable levels. The Board and officials: …

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)

… (Town) Town Board (Board) provided adequate oversight and management of capital projects. Key Findings The Board did not provide adequate oversight and management of capital projects . As a result, Town … modifications totaling $3.2 million were not recorded in the accounting records. Close seven completed capital …

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)

… using fund balance and reserves to finance operations, for the period January 1, 2012, to March 14, 2013. Background … consists of five elected members and is responsible for the District’s overall financial management. The District’s general fund budget totaled $166,000 for the 2013 fiscal year. Key Findings The Board has not …

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)

… January 1, 2013 through January 15, 2016. Background Chautauqua County has a population of approximately 135,000 … Chautauqua County Investments and Payroll 2016M147 …

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)

… taxes. The City’s proposed budget complies with the tax levy limit. Key Recommendations Reduce reliance on …

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)

… The purpose of our audit was to assess the District’s payroll procedures for the period July 1, 2014 through … $27.4 million. Key Findings The Board adopted a payroll policy that included oversight procedures to mitigate the risks associated with outsourcing payroll, but the procedures were either not adequately …

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)

… not include the Board’s financial objectives and optimal funding levels for each reserve and did not define specific … a comprehensive written policy or plan for establishing, funding and using reserve funds. …

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

Warsaw Central School District – Financial Management (2016M-278)

… Background The Warsaw Central School District is located in the Towns of Gainesville, Java, Middlebury, Orangeville, Warsaw and Wethersfield in Wyoming County. The District, which … approximately $19.5 million. Key Findings The Board and District officials annually appropriated portions of fund …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/warsaw-central-school-district-financial-management-2016m-278

Mexico Academy Central School District –Financial Management (2016M-219)

… District is located in the Towns of Hastings, Mexico, New Haven, Palermo, Parish, Richland, Scriba and Volney, Oswego …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/mexico-academy-central-school-district-financial-management-2016m-219

Rochester Academy Charter School – Purchasing (2013M-144)

… the period July 1, 2011, to March 1, 2013. Background The Rochester Academy Charter School is located in the City of Rochester, in Monroe County. The oversight for school … Rochester Academy Charter School Purchasing 2013M144 …

https://www.osc.ny.gov/local-government/audits/charter-school/2013/07/26/rochester-academy-charter-school-purchasing-2013m-144

Lindenhurst Union Free School District – Credit Cards (2016M-179)

… The purpose of our audit was to examine the District’s credit card purchases for appropriate use and compliance with … approximately $148.5 million. Key Findings The District’s credit card policy did not require employees to acknowledge receiving the policy. The District’s credit card policy did not address cash advances available …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/lindenhurst-union-free-school-district-credit-cards-2016m-179

Jefferson County Probation Department – Restitution Payments (S9-20-10)

… Determine whether the Jefferson County County Probation Department Department officials …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/jefferson-county-probation-department-restitution-payments-s9-20-10

Seneca County Probation Department – Restitution Payments (S9-20-7)

… Determine whether the Seneca County County Probation Department Department officials …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/seneca-county-probation-department-restitution-payments-s9-20-7

Canajoharie Central School District – Fuel Purchasing (2021M-170)

… (District) officials adequately managed fuel purchases and audited fuel claims. Key Findings District officials did … adequately manage fuel purchases by seeking competition and did not audit fuel claims, as required. The District … paid high-credit risk fees totaling $1,321 for May and June 2021, the District’s incomplete records prevented us …

https://www.osc.ny.gov/local-government/audits/school-district/2022/01/07/canajoharie-central-school-district-fuel-purchasing-2021m-170

University Preparatory Charter School for Young Men - Payroll (2023M-123)

… Determine whether University Preparatory Charter School for Young Men (School) officials accurately compensated employees. Key … compensate employees or require adequate support for hours worked. Therefore, payroll errors went undetected … Determine whether University Preparatory Charter School for Young Men School officials accurately compensated …

https://www.osc.ny.gov/local-government/audits/charter-school/2023/12/01/university-preparatory-charter-school-young-men-payroll-2023m-123

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