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Magee Volunteer Fire Department, Inc. – Financial Activities (2017M-294)
… Purpose of Audit The purpose of our audit was to determine whether … services to Town residents. The Department is governed by an elected four-member Executive Board and five-member Board … organizations. The Board is not reporting payments made to an individual performing custodial/maintenance services as …
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)
… cash collections and disbursements were properly accounted for during the period July 1, 2014 through June 30, 2017. … has approximately 1,200 students. Budgeted appropriations for the 2017-18 fiscal year total approximately $30.5 … clubs did not maintain adequate supporting documentation for collections and some clubs did not maintain ledgers. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/saranac-lake-central-school-district-financial-management-and-extraCity of Oswego – Community Development (2015M-108)
… The purpose of our audit was to examine selected City community development activities for the period January 1, 2013 through October 31, 2014. Background The City of Oswego is located in Oswego County and has a population of approximately 18,150. The City is governed by …
https://www.osc.ny.gov/local-government/audits/city/2015/11/20/city-oswego-community-development-2015m-108City of Lockport - Budget Review (B1-16-16)
… review was to provide an independent evaluation of the City's proposed budget for 2017. Background Chapter 332 of … 147 of the Laws of 2015 (the "Act"), authorized the City to issue debt to liquidate the accumulated deficits in the City's general, water and sewer funds as of December 31, …
https://www.osc.ny.gov/local-government/audits/city/2016/11/04/city-lockport-budget-review-b1-16-16Royalton-Hartland Central School District – Financial Condition (2015M-275)
… the District’s financial condition and budgeting practices for the period July 1, 2012 through September 4, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $22.9 … officials consistently budgeted in the general fund for expenditures that could have been paid for with reserve …
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)
… written policies and procedures to help guide the tuition billing and collection process. The District received … Adopt written policies and procedures for tuition billing and collection. Continue to work with SED to ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/randolph-academy-union-free-school-district-financial-management-2015mNorwood-Norfolk Central School District – Claims Auditing (2016M-288)
… Background The Norwood-Norfolk Central School District is located in the Towns of Louisville, Madrid, Norfolk, … operates one school with approximately 1,040 students, is governed by an elected nine-member Board of Education. … the BOCES claims auditor. Ensure that payment of claims is not authorized before the related goods or services have …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/norwood-norfolk-central-school-district-claims-auditing-2016m-288Pembroke Central School District – Financial Management (2016M-31)
… review the District’s management of financial activities for the period July 1, 2012 through December 4, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $21.4 … restricted, and District officials consistently budgeted for expenditures that could have been paid for with reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/pembroke-central-school-district-financial-management-2016m-31Hammond Central School District – Payroll (2016M-398)
… in St. Lawrence County and the Town of Alexandria in Jefferson County. The District, which operates one school … recorded. The head custodian did not maintain time records for his custodial, transportation supervisor or bus … before payment. Correct the leave and compensatory time records. Ensure that the head custodian maintains detailed …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/17/hammond-central-school-district-payroll-2016m-398Middleburgh Central School District – Financial Condition (2013M-206)
… have made the District susceptible to fiscal stress. Even though District officials had knowingly generated surpluses … long-term financial plan for the District and update it annually. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/middleburgh-central-school-district-financial-condition-2013m-206Bath 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)
… 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-221Western New York Maritime Charter School – Financial Operations (2015M-124)
… documentation acceptable for students enrolling or moving and that require periodic verification of the …
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 … Background The Cohoes City School District is located in the City of Cohoes in Albany County. The District, which operates five schools …
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 … schools with approximately 924 students, is governed by an elected seven-member Board of Education. Budgeted …
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 dedicate a separate computer for online transactions to limit access to online bank accounts. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/21/caledonia-mumford-central-school-district-online-banking-2016m-227Avon Central School District – Information Technology (2016M-123)
… information (PPSI); wireless technology; remote access; mobile devices; sanitation and disposal of electronic media; … 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-123Washingtonville 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-45Eldred 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 … savings measures and revenue enhancements for the school food service fund. Segregate duties of the staff involved in …
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)
… March 31, 2016. Background The Town of Ephratah is located in Fulton County. The Town, which has approximately 1,700 … did not ensure all deposits were made intact and in a timely manner. Key Recommendations Ensure the bookkeeper … corrected. Ensure all collections are deposited intact and in a timely manner. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-ephratah-supervisors-records-reports-and-deposits-2016m-311