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Bath Central School District – Reserves (2016M-401)
… was to evaluate the District’s reservation of fund balance for the period July 1, 2012 through September 30, 2016. … a seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $35.9 … determine if the amounts reserved and the cash restricted for reserves is properly accounted for, necessary and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/bath-central-school-district-reserves-2016m-401Greenville Central School District – Information Technology (2016M-221)
… distributed or tested on a regular basis. The District’s web filter permitted categories that did not appear to be for … recovery policy is periodically updated. Adjust the web content filtering to ensure that staff and students are …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/greenville-central-school-district-information-technology-2016m-221Western New York Maritime Charter School – Financial Operations (2015M-124)
… Maritime Charter School, which is located in the City of Buffalo, is a public school financed by local, State and …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/10/02/western-new-york-maritime-charter-school-financial-operations-2015m-124Cohoes City School District – Budgeting (2016M-111)
… Purpose of Audit The purpose of our audit was to examine the District’s budgeting …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cohoes-city-school-district-budgeting-2016m-111Chautauqua Lake Central School District – Nonresident Tuition (2016M-7)
… Purpose of Audit The purpose of our audit was to review the District’s nonresident tuition … Lake Central School District is located in the Towns of Chautauqua, Ellery, North Harmony, Portland, Stockton and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/chautauqua-lake-central-school-district-nonresident-tuition-2016m-7Caledonia-Mumford Central School District – Online Banking (2016M-227)
… of our audit was to determine whether the District’s online banking transactions were safeguarded for the period … million. Key Findings The District does not have a written online banking agreement with its bank. The District did not … accounts. Both the Treasurer and Business Manager perform online banking transactions, but neither has received …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/21/caledonia-mumford-central-school-district-online-banking-2016m-227Washingtonville Central School District – Reserve Funds (2014M-45)
Washingtonville Central School District Reserve Funds 2014M45
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/washingtonville-central-school-district-reserve-funds-2014m-45Village of Endicott – Budget Review (B4-16-7)
… projections in the tentative budget for the general, electric and parking funds are reasonable. The water and … $236,000 and $206,000, respectively. Village officials plan to raise water and sewer rates. The Village has adopted …
https://www.osc.ny.gov/local-government/audits/village/2016/04/15/village-endicott-budget-review-b4-16-7Village of Silver Creek – Capital Projects (2017M-31)
… the general fund. The Board did not approve water capital project change orders, which resulted in the project’s budget being overspent by $179,000. Key … and procedures for the oversight and management of capital project finances that include a formal process for approving …
https://www.osc.ny.gov/local-government/audits/village/2017/05/19/village-silver-creek-capital-projects-2017m-31Eldred Central School District – Financial Condition and Cafeteria Operations (2014M-204)
… District’s financial condition in the general and school food service funds and to evaluate internal controls over the … fund balances to precariously low amounts. The school food service fund has not been self-sufficient and has …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/17/eldred-central-school-district-financial-condition-and-cafeteriaTown of Ephratah – Supervisor’s Records, Reports and Deposits (2016M-311)
… through March 31, 2016. Background The Town of Ephratah is located in Fulton County. The Town, which has approximately 1,700 residents, is governed by an elected five-member Town Board. Budgeted … records for several other municipalities, told us that it is difficult to dedicate time to update the prior years’ …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-ephratah-supervisors-records-reports-and-deposits-2016m-311Town of Humphrey – Financial Management (2013M-116)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s budgeting practices … 1, 2008, through April 8, 2013. Background The Town of Humphrey is located in Cattaraugus County and has a … Town of Humphrey Financial Management 2013M116 …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-humphrey-financial-management-2013m-116Johnstown Public Library – Cash Receipts (2014M-304)
… in the City and surrounding area. The Library, part of the Mohawk Valley Library System, is governed by a 15-member Board of …
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/johnstown-public-library-cash-receipts-2014m-304St. Lawrence County Industrial Development Agency – Project Approval and Monitoring (2021M-151)
… report - pdf ] Audit Objective Determine whether the St. Lawrence County Industrial Development Agency (SLCIDA) … Determine whether the St Lawrence County Industrial Development Agency SLCIDA Board …
https://www.osc.ny.gov/local-government/audits/county/2021/12/22/st-lawrence-county-industrial-development-agency-project-approval-and-monitoringPutnam Valley Central School District – Information Technology (2021M-154)
… use, access and loss. Officials did not adopt a password security policy or manage the use of administrative accounts. … operations. Officials did not: Adopt an adequate password security policy to address password requirements. Create … Key Recommendations Adopt comprehensive password security policy to address password requirements. Assess all …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/putnam-valley-central-school-district-information-technology-2021m-154Town of Hempstead – Budgeting (2021M-169)
… report - pdf ] Audit Objective Determine if the Town of Hempstead (Town) Board (Board) adopted realistic budgets … Determine if the Town of Hempstead Town Board Board adopted realistic budgets and …
https://www.osc.ny.gov/local-government/audits/town/2022/02/25/town-hempstead-budgeting-2021m-169Village of Hewlett Bay Park – Financial Management (2022M-30)
… of the ensuing year’s budget. Underestimated revenues by a total of $420,341 and overestimated expenditures by a total of $608,117. Budgeted for a large operating …
https://www.osc.ny.gov/local-government/audits/village/2022/06/17/village-hewlett-bay-park-financial-management-2022m-30Bethlehem Central School District – In-School Internet Connectivity S9-22-1
… (District) used resources to ensure the District’s Internet connectivity meets the Federal Communications … (FCC) recommended bandwidth. Audit Results The District’s Internet connectivity met the FCC’s recommended bandwidth of … Department (NYSED). When tested, the average wireless Internet download speed was 142 Mbps. The District’s …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2022/07/15/bethlehem-central-school-district-school-internet-connectivity-s9-22-1Clymer Central School District – Payroll (2023M-168)
… pay rates or incorrect hours/days worked to calculate 16 employees’ pay. Paid five employees a total of $4,792 for … not authorized by the Board of Education (Board) and paid 16 employees perfect attendance awards totaling $2,550 that …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/clymer-central-school-district-payroll-2023m-168Village of Unadilla – Procurement (2022M-182)
… of Unadilla (Village) officials used a competitive process to procure goods and services. Key Findings Village … was not sought for: Any of the five purchases subject to competitive bidding requirements during the audit period … 10 purchases totaling $57,898 which were subject to the procurement policy. Insurance coverage and …
https://www.osc.ny.gov/local-government/audits/village/2024/04/26/village-unadilla-procurement-2022m-182