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Rome City School District – Financial Management (2015M-215)
… schools with approximately 5,500 students, is governed by an elected nine-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/rome-city-school-district-financial-management-2015m-215Carle Place Union Free School District – Payroll (2016M-69)
… Place Union Free School District is located in the Town of North Hempstead, Nassau County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/carle-place-union-free-school-district-payroll-2016m-69Afton Central School District –Management of Fund Balance and Reserves (2016M-134)
… Ensure that unrestricted fund balance remains in compliance with the statutory limit. Review all reserve … by law, or other reserves established and maintained in compliance with statutory directives. …
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)
… to control expenditures and improve student achievement for the period July 1, 2012 through February 20, 2014. … with approximately 1,100 students. Budgeted appropriations for the 2014-15 fiscal year total approximately $24.6 … percent. Key Recommendations There are no recommendations for this audit. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/sidney-central-school-district-expenditure-control-and-studentVillage of Newport – Financial Management (2017M-12)
… 2015 through September 30, 2016. Background The Village of Newport (Village) is located in the Town of Newport in Herkimer County. The Village, which is governed by … Village of Newport Financial Management 2017M12 …
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)
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)
… to assess internal controls over nonpayroll disbursements for the period July 1, 2012 through February 28, 2014. … with approximately 900 students. Budgeted appropriations for the 2013-14 fiscal year were approximately $19.4 million. … clerk performed all nonpayroll disbursement processes for the general fund with little oversight or other …
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)
… The District, which is governed by an elected seven-member Board of Education, operates two schools with approximately … year totaled approximately $20.5 million. Key Finding The Board did not ensure that District officials implemented and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/northern-adirondack-central-school-district-internal-controls-over-extraIroquois Central School District – Financial Condition (2014M-22)
… to examine the District’s financial management practices for the period of July 1, 2009 through November 22, 2013. … with approximately 2,900 students. Budgeted appropriations for the 2013-14 fiscal year total approximately $44 million. … realistic revenue, expenditure and fund balance estimates for the annual budget. Ensure that all reserves and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/iroquois-central-school-district-financial-condition-2014m-22Hudson City School District – Grant Administration (2013M-324)
… of our audit was to evaluate internal controls over grant administration for the period July 1, 2011 through May … District officials need to improve internal controls over grant programs. The District expended more than $79,400 on grant-related expenditures that either were not approved, not …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/hudson-city-school-district-grant-administration-2013m-324Orange County Soil & Water Conservation District – Financial Operations (2015M-238)
… of soil and water resources, the improvement of water quality, the control and prevention of soil erosion and the …
https://www.osc.ny.gov/local-government/audits/district/2015/12/04/orange-county-soil-water-conservation-district-financial-operations-2015m-238Town of Bainbridge – Financial Management (2016M-332)
… officials’ management of the Town’s financial condition for the period January 1, 2015 through July 21, 2016. … an elected five-member Town Board. Budgeted appropriations for the 2016 fiscal year totaled approximately $1.1 million. … totaling $567,500. The Board has not established goals for the level of unrestricted fund balance to be maintained, …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-bainbridge-financial-management-2016m-332Edmeston Central School District – School Lunch Operations (2015M-174)
… of Education. Budgeted appropriations for the school lunch fund for the 2014-15 fiscal year totaled approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/30/edmeston-central-school-district-school-lunch-operations-2015m-174The Academy Charter School – Board Oversight (2014M-295)
… The purpose of our audit was to examine School operations in relation to the approval of contracts and review of … The Academy Charter School is a public school located in the Town of Hempstead in Nassau County that is not under the control of the local …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/11/22/academy-charter-school-board-oversight-2014m-295Town of Orangetown – Overtime (2017M-48)
… 19, 2016. Background The Town of Orangetown is located in Rockland County and has a population of approximately … disclosed discrepancies between these three records in 24 of 50 instances tested. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-orangetown-overtime-2017m-48Town of Liberty – Justice Court Operations (2016M-336)
… Purpose of Audit The purpose of our audit was to examine the Court’s financial operations for the period January 1, … disbursement checks. The Justices did not reconcile unpaid tickets between the DMV and Court records to ensure …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-liberty-justice-court-operations-2016m-336Ellicottville Central School District – Purchasing (2014M-177)
… Central School District is located in the Towns of East Otto, Ellicottville, Great Valley, Franklinville, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/ellicottville-central-school-district-purchasing-2014m-177East Moriches Union Free School District – Budget Review (B7-14-3)
… 2014-15 fiscal year are reasonable. Background The East Moriches Union Free School District, located in Suffolk … East Moriches Union Free School District Budget Review B7143 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/01/east-moriches-union-free-school-district-budget-review-b7-14-3Brookfield Central School District – Financial Condition (2014M-48)
… the fund balance actually available and spent almost $500,000 more than it received over the past three years. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/brookfield-central-school-district-financial-condition-2014m-48Village of Gilbertsville – Cash Receipts and Disbursements (2014M-267)
… the Village’s cash receipt and disbursement practices for the period June 1, 2013 through July 14, 2014. Background … three-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year for the general fund and water fund total approximately …
https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-gilbertsville-cash-receipts-and-disbursements-2014m-267