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Magee Volunteer Fire Department, Inc. – Financial Activities (2017M-294)
… The Magee Volunteer Fire Department, Inc. is located in Seneca County and contracts with the Town of Tyre to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/03/30/magee-volunteer-fire-department-inc-financial-activities-2017mSaranac Lake Central School District – Financial Management and Extra-Classroom Activities (2017M-274)
… The Saranac Lake Central School District is located in Franklin, Essex and Clinton Counties. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/saranac-lake-central-school-district-financial-management-and-extraAloma D. Johnson Charter School – Leave Accruals (2017M-218)
… audit was to review the School’s leave accrual activities for the period July 1, 2015 through February 24, 2017. … 300 enrolled students as of June 2016. Operating expenses for the 2015-16 fiscal year totaled approximately $3.9 … leave reports. We compared the 2015-16 leave balances for all 62 employees to the 2016-17 beginning leave balances …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/12/29/aloma-d-johnson-charter-school-leave-accruals-2017m-218City of Oswego – Community Development (2015M-108)
… The purpose of our audit was to examine selected City community development activities for the period January 1, … for 2015 are approximately $41 million. Key Findings The Community Development Department did not routinely obtain … appropriate to write off these loans. Refrain from making gifts of real property to OCRC. …
https://www.osc.ny.gov/local-government/audits/city/2015/11/20/city-oswego-community-development-2015m-108Vested Retirement Benefit – State Police Plan
… Eligibility If you leave public employment before retirement age, but have … five years of service credit, you will be eligible for a vested retirement benefit when you do reach retirement age. Your benefit will be based on your …
https://www.osc.ny.gov/retirement/publications/1518/vested-retirement-benefitPembroke Central School District – Financial Management (2016M-31)
… Purpose of Audit The purpose of our audit was to review the … the District’s reserves appear to be overfunded or contain funds that are improperly restricted, and District officials … policy that indicates the amount of funds to be reserved, how each reserve will be funded and when the balances will be …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/pembroke-central-school-district-financial-management-2016m-31Caledonia-Mumford Central School District – Online Banking (2016M-227)
… Central School District is located in the Town of Le Roy in Genesee County, the Town of Caledonia in Livingston …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/21/caledonia-mumford-central-school-district-online-banking-2016m-227Chautauqua Lake Central School District – Nonresident Tuition (2016M-7)
… July 1, 2013 through November 19, 2015. Background The Chautauqua Lake Central School District is located in the … Chautauqua Lake Central School District Nonresident Tuition …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/chautauqua-lake-central-school-district-nonresident-tuition-2016m-7Avon Central School District – Information Technology (2016M-123)
… information (PPSI); wireless technology; remote access; mobile devices; sanitation and disposal of electronic media; … notification. The Board did not adopt a disaster recovery plan. Key Recommendations Adopt policies and procedures for … protection of PPSI, wireless technology, remote access, mobile devices, sanitation and disposal of electronic media, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/avon-central-school-district-information-technology-2016m-123Town of Worcester – Claims Audit (2022M-145)
… made for unsupported and/or improper claims and not in the best interest of the taxpayers. In our sample of 199 claims …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-worcester-claims-audit-2022m-145Gilboa-Conesville Central School District – Fund Balance Management (2022M-175)
… Gilboa-Conesville Central School District (District) Board of Education (Board) and officials effectively managed fund … from fiscal years 2019-20 through 2021-22 by an average of $585,636, or 6 percent and appropriated fund balance that … balance exceeded the 4 percent statutory limit in each of the last three fiscal years by 3.1 to 12.8 percentage …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/gilboa-conesville-central-school-district-fund-balance-management-2022mGreenville Central School District – Information Technology (2016M-221)
… The Greenville Central School District is located in the Town of Greenville in Greene County. The District, which operates two schools … content filtering to ensure that staff and students are in compliance with the District’s acceptable use policy. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/greenville-central-school-district-information-technology-2016m-221Middleburgh Central School District – Financial Condition (2013M-206)
… prepare for economic difficulties, they have come to rely on using surplus funds to finance operations, and are close …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/middleburgh-central-school-district-financial-condition-2013m-206Royalton-Hartland Central School District – Financial Condition (2015M-275)
… Purpose of Audit The purpose of our audit was to examine the … expenditures that could have been paid for with reserve funds. Key Recommendations Develop realistic estimates of … benefits taxpayers. Develop a written policy indicating how much money will be reserved, how each reserve will be …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/royalton-hartland-central-school-district-financial-condition-2015m-275Randolph Academy Union Free School District – Financial Management (2015M-248)
… July 1, 2009 through September 25, 2015. Background The Randolph Academy Union Free School District is a special act … by the State Legislature in 1985, operating in the Town of Randolph in Cattaraugus County and the Town of Hamburg in … Randolph Academy Union Free School District Financial …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/randolph-academy-union-free-school-district-financial-management-2015mWestern New York Maritime Charter School – Financial Operations (2015M-124)
… enrollment and billing processes and purchasing practices for the period July 1, 2013 through March 27, 2015. … by a nine-member Board of Trustees. Operating expenses for the 2013-14 fiscal year totaled approximately $4.8 … obtain three written quotes, as required by Board policy, for all purchases subject to the Board’s purchasing policy …
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)
Cohoes City School District Budgeting 2016M111
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cohoes-city-school-district-budgeting-2016m-111Bath Central School District – Reserves (2016M-401)
… July 1, 2012 through September 30, 2016. Background The Bath Central School District is located in the Towns of Avoca, Bath, Cameron, Thurston, Urbana and Wheeler in Steuben … Bath Central School District Reserves 2016M401 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/bath-central-school-district-reserves-2016m-401Hammond Central School District – Payroll (2016M-398)
… for his custodial, transportation supervisor or bus driver positions. Key Recommendation Segregate the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/17/hammond-central-school-district-payroll-2016m-398Norwood-Norfolk Central School District – Claims Auditing (2016M-288)
… Purpose of Audit The purpose of our audit was to examine the claims audit process for the period July 1, 2014 through April 30, 2016. … officials contracted with St. Lawrence-Lewis BOCES through a cooperative service agreement to audit District claims, and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/norwood-norfolk-central-school-district-claims-auditing-2016m-288