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Town of Dannemora – Part-Town Activities (2017M-215)

… The Town’s accounting records did not include a PT general fund. General fund PT revenues and expenditures were not properly … of the Village. Key Recommendations Establish a PT general fund and use it to account for PT general activities. Review …

https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-dannemora-part-town-activities-2017m-215

South Country Central School District – Information Technology Inventory (2017M-219)

… a complete and accurate inventory record. Except for a camera valued at $799, none of purchased items reviewed, …

https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/south-country-central-school-district-information-technology-inventory

Yorktown Central School District – Procurement and Claims Processing (2017M-177)

… School District is located in the Towns of Yorktown, New Castle and Cortlandt, in Westchester County. The District, …

https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/yorktown-central-school-district-procurement-and-claims-processing-2017m

Town of Erwin – Justice Court (2017M-266)

… is located in Steuben County. The Town maintains a Justice Court with two Town Justices. Court revenues for 2016 totaled $418,866. Key Findings The … The Justices should perform a periodic review of all Court accounting records, including reconciling cash assets …

https://www.osc.ny.gov/local-government/audits/justice-court/2018/03/09/town-erwin-justice-court-2017m-266

Walton Fire Department – Financial Operations (2017M-242)

… to ensure that resources were properly safeguarded for the period January 1, 2016 through July 21, 2017. …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/walton-fire-department-financial-operations-2017m-242

Great Neck Union Free School District – Fuel (2016M-82)

… October 31, 2015. Background The Great Neck Union Free School District is located in the Town of North Hempstead in … Great Neck Union Free School District Fuel 2016M82 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/great-neck-union-free-school-district-fuel-2016m-82

Eden Central School District – Payroll (2017M-11)

… Purpose of Audit The purpose of our audit was to evaluate the accuracy of payroll payments … District is located in the Towns of Boston, Concord, Eden, Evans and North Collins in Erie County. The District, which …

https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/eden-central-school-district-payroll-2017m-11

Hastings-on-Hudson Union Free School District – Financial Condition (2016M-275)

… 2014-15, the District used only about 2 percent of the fund balance appropriated to fund operations. The Board overfunded reserves by $4.7 … budgets that result in the appropriation of unrestricted fund balance that will not be used to fund District …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/hastings-hudson-union-free-school-district-financial-condition-2016m-275

East Bloomfield Central School District – Online Banking (2016M-14)

… of Audit The purpose of our audit was to determine if online banking transactions were safeguarded for the period … District officials did not develop written procedures for online banking activities. A separate computer has not been dedicated for online banking. The bank has not provided the District with …

https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/east-bloomfield-central-school-district-online-banking-2016m-14

Southern Cayuga Central School District – Financial Management (2015M-224)

… is located in the Towns of Venice, Locke, Genoa, Scipio, Fleming and Ledyard in Cayuga County, and the Town of Lansing …

https://www.osc.ny.gov/local-government/audits/school-district/2015/12/04/southern-cayuga-central-school-district-financial-management-2015m-224

Roosevelt Union Free School District – Competitive Procurement (2015M-234)

… The Roosevelt Union Free School District is located in the Town of Hempstead in Nassau County. The District, which operates five schools … use competitive methods when procuring goods and services in accordance with GML and the District’s purchasing policy. …

https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/roosevelt-union-free-school-district-competitive-procurement-2015m-234

Rome City School District – Financial Management (2015M-215)

… million. Key Findings District officials appropriated fund balance that was not needed to fund the 2011-12, 2012-13 and 2014-15 budgets. The Board … Recommendations Discontinue unnecessarily appropriating fund balance solely as a means of keeping unassigned fund …

https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/rome-city-school-district-financial-management-2015m-215

Canastota Central School District – Payroll (2016M-56)

… is located in the Towns of Fenner, Lenox, Lincoln, Smithfield and Sullivan in Madison County. The District, …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/canastota-central-school-district-payroll-2016m-56

Bellmore Union Free School District – Financial Condition (2016M-276)

… three fiscal years, the District’s reported unrestricted fund balance at year-end exceeded the statutory limit. Key Recommendations Develop general fund budgets that include reasonable estimates for expenditures and appropriated fund balance. Ensure that the amount of unrestricted fund …

https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/bellmore-union-free-school-district-financial-condition-2016m-276

Herricks Union Free School District – Fuel Card Purchases (2014M-321)

… is located in the Town of North Hempstead in Nassau County. The District, which is governed by an elected … because the District did not complete the required tax exemption forms. Key Recommendations File necessary paperwork to recoup all sales and use taxes paid on the District’s fuel purchases …

https://www.osc.ny.gov/local-government/audits/school-district/2015/01/16/herricks-union-free-school-district-fuel-card-purchases-2014m-321

Hancock Central School District – School Lunch Operations (2015M-176)

… meals offered to students were nutritious and prepared in the most economical and productive manner for the period … Background The Hancock Central School District is located in the Towns of Hancock, Deposit and Tompkins in Delaware County. The District, which operates two …

https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/hancock-central-school-district-school-lunch-operations-2015m-176

Salmon River Central School District – Budgeting Practices and Financial Condition (2014M-251)

… based on reasonable estimates. The District retained more fund balance than was legally allowable. Key Recommendations Adopt general fund budgets that are structurally balanced and include … for revenues and appropriations. Develop and adopt a fund balance policy establishing the amount of unrestricted …

https://www.osc.ny.gov/local-government/audits/school-district/2014/12/19/salmon-river-central-school-district-budgeting-practices-and-financial

Village of Newport – Financial Management (2017M-12)

… Trustees, has a population of approximately 640. General fund budgeted appropriations for 2016 totaled approximately … through 2015-16, budgeted appropriations in the general fund exceeded actual expenditures by an annual average of $99,600 (36.8 percent). Unrestricted fund balance increased $148,357 (60 percent) over the past …

https://www.osc.ny.gov/local-government/audits/village/2017/04/28/village-newport-financial-management-2017m-12