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Afton Central School District –Management of Fund Balance and Reserves (2016M-134)
… through February 3, 2016. Background The Afton Central School District is located in the Towns of Coleville, … Afton in Chenango County. The District, which operates one school with approximately 575 students, is governed by an … Afton Central School District Management of Fund Balance and Reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/afton-central-school-district-management-fund-balance-and-reserves-2016mSidney Central School District – Expenditure Control and Student Achievement (2014M-163)
Sidney Central School District Expenditure Control and Student Achievement 2014M163
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/sidney-central-school-district-expenditure-control-and-studentVillage of Hempstead – Budget Review (B7-14-4)
… review was to determine whether the significant revenue and expenditure projections in the Village’s proposed budget for the 2014-15 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review …
https://www.osc.ny.gov/local-government/audits/village/2014/04/01/village-hempstead-budget-review-b7-14-4Center Moriches Free Public Library – Budgeting and Cash Receipts (2013M-378)
… Library’s budgeting practices and cash receipts procedures for the period July 1, 2012 through July 31, 2013. Background … The Library’s operating expenditures totaled $2.3 million for the 2013 fiscal year. Key Findings The Board has adopted … formal policies or procedures to ensure accountability for the cash receipts process. Key Recommendations Develop …
https://www.osc.ny.gov/local-government/audits/library/2014/04/18/center-moriches-free-public-library-budgeting-and-cash-receipts-2013m-378Monticello Housing Authority – Housing Choice Voucher Programs (2016M-272)
… Background The Village of Monticello Housing Authority is located in the Village of Monticello in Sullivan County. … was established pursuant to State Public Housing Law, is governed by a five-member Board of Commissioners. The … program disbursement procedures to ensure documentation is signed by the head of household certifying their family …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/10/monticello-housing-authority-housing-choice-voucher-programs-2016m-272East Moriches Union Free School District – Budget Review (B7-13-3)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … the accumulated deficit in the District’s general fund as of June 30, 2006. Local Finance Law requires all local …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/east-moriches-union-free-school-district-budget-review-b7-13-3Village of Speculator – Financial Condition (2013M-381)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s financial condition for the period of June 1, 2009 through August 31, 2013. Background The Village of Speculator is located in the Town of Lake Pleasant in … Village of Speculator Financial Condition 2013M381 …
https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-speculator-financial-condition-2013m-381Sayville Public Library – Treasurer (2016M-334)
… indicative of those of a public officer, did not take an oath of office, which is a requirement for holding public … the requirements of a Library officer, including filing an oath of office as n …
https://www.osc.ny.gov/local-government/audits/library/2016/12/16/sayville-public-library-treasurer-2016m-334City of Geneva – Financial Management (2015M-105)
… of our audit was to assess the City officials’ financial management for the period January 1, 2012 through March 31, … City of Geneva Financial Management 2015M105 …
https://www.osc.ny.gov/local-government/audits/city/2015/08/28/city-geneva-financial-management-2015m-105Rye Neck Union Free School District – Information Technology (2016M-280)
… through March 31, 2016. Background The Rye Neck Union Free School District is located in the Town of Mamaroneck in … Rye Neck Union Free School District Information Technology 2016M280 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/rye-neck-union-free-school-district-information-technology-2016m-280Tonawanda City School District – Financial Management (2016M-370)
… which exceeded the statutory limit by 5 percentage points. Key Recommendations Adopt budgets that realistically …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/03/tonawanda-city-school-district-financial-management-2016m-370Mount Markham Central School District – Reserve Funds (2016M-73)
… The Mount Markham Central School District is located in a number of towns in Herkimer, Madison, Oneida and Otsego Counties. The … determine if the balances are necessary, reasonable and in compliance with statutory requirements. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/mount-markham-central-school-district-reserve-funds-2016m-73Milford Central School District – Financial Condition (2016M-87)
… 2012 through June 30, 2015. Background The Milford Central School District is located in the Towns of Hartwick, Laurens, … in Otsego County. The District, which operates one school with 417 students, is governed by an elected … Milford Central School District Financial Condition 2016M87 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/milford-central-school-district-financial-condition-2016m-87Southern Cayuga Central School District – Financial Management (2015M-224)
… Lansing in Tompkins County. The District, which operates two schools with approximately 720 students, is governed by …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/04/southern-cayuga-central-school-district-financial-management-2015m-224Roosevelt 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-234Rome City School District – Financial Management (2015M-215)
… July 1, 2013 through January 31, 2015. Background The Rome City School District is located in the City of Rome and the Towns of Annsville, Lee, Verona and Western in … Rome City School District Financial Management 2015M215 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/rome-city-school-district-financial-management-2015m-215Village of Newport – Financial Management (2017M-12)
… 30, 2016. Background The Village of Newport (Village) is located in the Town of Newport in Herkimer County. The Village, which is governed by a Board of Trustees, has a population of …
https://www.osc.ny.gov/local-government/audits/village/2017/04/28/village-newport-financial-management-2017m-12Village of Fayetteville – Information Technology Policies (2017M-47)
… Purpose of Audit The purpose of our audit was to determine if the Board established … 1, 2015 through December 31, 2016. Background The Village of Fayetteville is located in the Town of Manlius in Onondaga … Village of Fayetteville Information Technology Policies 2017M47 …
https://www.osc.ny.gov/local-government/audits/village/2017/05/26/village-fayetteville-information-technology-policies-2017m-47Onondaga Central School District – Nonpayroll Disbursements (2014M-257)
… is located in the Towns of Lafayette, Marcellus, Onondaga and Otisco in Onondaga County. The District, which is … controls. Manual checks are not always audited and approved before they are distributed. Most of the … that all nonpayroll disbursements are properly audited and approved before payments are distributed. Maintain …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/14/onondaga-central-school-district-nonpayroll-disbursements-2014m-257Northern Adirondack Central School District – Internal Controls Over Extra-Classroom Activity Funds (2014M-128)
… internal controls over extra-classroom activity funds for the period July 1, 2012 through March 31, 2014. … with approximately 870 students. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $20.5 … the central treasurer receives supporting documentation for all activity fund receipts and that student treasurers …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/northern-adirondack-central-school-district-internal-controls-over-extra