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Phoenix Central School District – IT Asset Management (S9-22-20)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … officials cannot assure taxpayers that money invested in IT assets has been appropriately spent. We selected 55 IT … interactive display (unknown costs) were not inventoried. In addition, annual inventories were not conducted, and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/phoenix-central-school-district-it-asset-management-s9-22-20Springville-Griffith Institute Central School District – Financial Management (2015M-221)
… or proper or that correct entries were made for interfund loans on fund ledgers. District officials did not always pay … Recommendations Perform an in-depth review of interfund loans to determine the actual amount owed by each fund. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/springville-griffith-institute-central-school-district-financialOppenheim-Ephratah Central School District – Business Office Operations (2013M-70)
… of our audit was to determine if internal controls over Business Office operations were appropriately designed and … The District established adequate internal controls over Business Office operations. Board policies and written … had developed appropriate segregation of duties amongst Business Office staff where possible and also implemented …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/oppenheim-ephratah-central-school-district-business-office-operationsMonroe-Woodbury Central School District – Budget Review (B6-13-6)
… their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key Findings Based on the results of our review, we found the significant …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/12/monroe-woodbury-central-school-district-budget-review-b6-13-6Rockville Centre Union Free School District – School Lunch Fund Financial Condition (2016M-139)
… 1, 2014 through April 30, 2016. Background The Rockville Centre Union Free School District (District) is located in the Village of Rockville Centre and includes parts of the Town and Village of … Rockville Centre Union Free School District School Lunch Fund Financial …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/rockville-centre-union-free-school-district-school-lunch-fund-financialRaquette Lake Union Free School District – Monitoring Financial Condition (2016M-203)
… Purpose of Audit The purpose of our audit was to determine if District officials monitored the District’s … Background The Raquette Lake Union Free School District is located in the Towns of Arietta and Long Lake in Hamilton … District operates no schools and has two students for whom it pays tuition to attend a neighboring school district. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/raquette-lake-union-free-school-district-monitoring-financial-conditionLockport City School District – Monitoring Transportation Contracts and Costs (2015M-200)
… 1, 2013 through May 21, 2015. Background The Lockport City School District is located in the City of Lockport and portions of the Towns of Lockport, Cambria and Pendleton, in Niagara County. The District, which … Lockport City School District Monitoring Transportation Contracts and Costs …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/lockport-city-school-district-monitoring-transportation-contracts-andEast Moriches Union Free School District -- Budget Review (B17-7-4)
… 2017-18 fiscal year. Background The East Moriches Union Free School District is located in Suffolk County. Pursuant … East Moriches Union Free School District Budget Review B1774 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/05/east-moriches-union-free-school-district-budget-review-b17-7-4Chenango Valley Central School District -- Budget Review (B17-4-5)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the District’s … Chapter 260 of the Laws of 2008 authorizes the District to issue debt totaling $3.5 million to liquidate the accumulated deficit in the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/chenango-valley-central-school-district-budget-review-b17-4-5Island Park Union Free School District – Information Technology Asset Management (2016M-270)
… annual physical inventory counts, update inventory records and take appropriate action for missing equipment, and to immediately tag IT assets and record them in the inventory system. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/31/island-park-union-free-school-district-information-technology-assetWallkill Central School District – Financial Management (2015M-294)
… Purpose of Audit The purpose of our audit was to review the … Newburgh, Montgomery, Gardiner, Plattekill and Shawangunk, Ulster County. The District, which operates five schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/wallkill-central-school-district-financial-management-2015m-294Gowanda Central School District – Financial Management (2016M-368)
… Purpose of Audit The purpose of our audit was to review the District's financial management practices for … The District did not use any appropriated fund balance to finance operations, resulting in unrestricted fund balance … adopt a written reserve policy and three reserves appear to be overfunded. Key Recommendations Adopt budgets that …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/gowanda-central-school-district-financial-management-2016m-368Margaretville Central School District – Fund Balance (2015M-55)
… October 20, 2014. Background The Margaretville Central School District serves eight towns in Delaware, Greene and Ulster counties and operates one school with approximately 380 students. The District is … Margaretville Central School District Fund Balance 2015M55 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/margaretville-central-school-district-fund-balance-2015m-55Amityville Union Free School District – Payroll (2016M-155)
… Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $86.2 million. Key Findings Not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/amityville-union-free-school-district-payroll-2016m-155Holland Central School District – Financial Management (2015M-58)
… Background The Holland Central School District is located in the Towns of Holland, Colden, Wales, Sardinia, Concord and Aurora in Erie County and the Towns of Java and Sheldon in Wyoming County. The District is governed by the Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/holland-central-school-district-financial-management-2015m-58Town of Arietta – Budgeting (2016M-308)
… 30, 2016. Background The Town of Arietta is located in Hamilton County and has a population of approximately 305. … included future capital improvements for the Town-owned airport. Key Recommendations Adopt budgets that include …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-arietta-budgeting-2016m-308Village of Pittsford – Board Oversight (2017M-51)
… is located in the Town of Pittsford in Monroe County and has a population of approximately 1,400. The Village is … for the general fund that had insufficient appropriations and adopted sewer fund budgets with overestimated … or other known trends. Monitor the level of fund balance and ensure that budgets are structurally balanced. Update the …
https://www.osc.ny.gov/local-government/audits/village/2017/07/21/village-pittsford-board-oversight-2017m-51Town of Greene – Budget Practices (2016M-409)
… October 11, 2016. Background The Town of Greene is located in Chenango County and has a population of approximately … budgets for its four major operating funds, which resulted in operating surpluses. Town officials have not developed a … of fund balance, including reserves, to be maintained in each fund to meet the Town’s needs. Develop comprehensive …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greene-budget-practices-2016m-409Town of Thurman – Capital Projects (2016M-431)
… Purpose of Audit The purpose of our audit was to examine the Town’s management of its capital projects for the period January 1, 2012 … Town of Thurman Capital Projects 2016M431 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-thurman-capital-projects-2016m-431Onondaga Cortland Madison Board of Cooperative Educational Services – Cash Management (2023M-40)
… Educational Services (BOCES) officials maximized interest earnings. Key Findings BOCES officials did not maximize interest earnings. As a result, over an 18-month period, … fund (Investment Fund) that offered higher interest rates. Prepare monthly cash flow forecasts or ensure interest …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/02/onondaga-cortland-madison-board-cooperative-educational-services-cash-management