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Stamford Central School District – Fund Balance Management (2022M-199)
… the Stamford Central School District (District) Board of Education (Board) and officials effectively managed fund … the 2019-20 through 2021-22 fiscal years by an average of $1.4 million (14 percent) and planned to use fund balance … fund balance exceeded the 4 percent statutory limit in two of the last three fiscal years by approximately $700,000 (6.8 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/stamford-central-school-district-fund-balance-management-2022m-199Jericho Union Free School District – Acceptable Use Policy (2022M-194)
… use. District officials did not periodically review web histories to determine whether any employee’s web browsing was inappropriate. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/jericho-union-free-school-district-acceptable-use-policy-2022m-194Town of White Creek – Disbursements and Annual Financial Reports (2023M-41)
… report – pdf] Audit Objective Determine whether the Town of White Creek (Town) Supervisor provided proper oversight of disbursements and filed the annual update documents (AUDs) … Findings The Supervisor did not provide proper oversight of disbursements or ensure the required AUDs were filed with …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-white-creek-disbursements-and-annual-financial-reports-2023m-41North Syracuse Central School District – Payroll Access and Certification (2016M-178)
… 10 schools with approximately 8,750 students, is governed by an elected nine-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/north-syracuse-central-school-district-payroll-access-and-certificationSag Harbor Union Free School District – Child Care Program (2016M-211)
… review the District’s oversight of its child care program for the period July 1, 2014 through December 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $37.6 … specifying an official fee schedule, who is eligible for financial assistance, how past due accounts are to be …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/sag-harbor-union-free-school-district-child-care-program-2016m-211Village of Canton – Clerk-Treasurer’s Records and Reports (2021M-101)
… 2012 audit of the Village. The same Clerk-Treasurer was in office for both audits. We found: The accounting records were not complete, accurate and reliable, in part because the Board did not develop policies and … bank reconciliations were not performed and total cash in the accounting records was overstated by about $142,500 …
https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-canton-clerk-treasurers-records-and-reports-2021m-101Garrison Union Free School District – Information Technology (2023M-127)
… and resume essential operations in a timely manner. 40 of the 115 enabled nonstudent network user accounts (35 …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/19/garrison-union-free-school-district-information-technology-2023m-127Town of Wilson – Fuel Procurement and Monitoring (2024M-131)
… during the audit we observed that anyone could access and pump fuel from the Town’s fuel tanks without a key fob or …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-wilson-fuel-procurement-and-monitoring-2024m-131City of Yonkers – Separation Payments and Health Insurance Buyouts of Yonkers City School District Employees (2024M-36)
… payments we reviewed totaling $200,440, 12 payments (40 percent) totaling approximately $87,300 did not have the …
https://www.osc.ny.gov/local-government/audits/city/2024/07/26/city-yonkers-separation-payments-and-health-insurance-buyouts-yonkers-city-schoolLimestone Volunteer Firemen, Inc. – Controls Over Financial Activities (2014M-219)
… 30, 2014. Background The Limestone Volunteer Firemen, Inc. fire company is located in the Town of Carrollton within … Limestone Volunteer Firemen Inc Controls Over Financial Activities 2014M219 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/21/limestone-volunteer-firemen-inc-controls-over-financial-activities-2014mGorham-Middlesex Central School District – Multiyear Planning (2016M-177)
… 23, 2016. Background The Gorham-Middlesex (also known as Marcus Whitman) Central School District is located in the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/gorham-middlesex-central-school-district-multiyear-planning-2016m-177Buffalo City School District – Special Education and Grant Administration (2017M-73)
… review the District’s process for claiming Excess Cost Aid and billing nonresident tuition for special education services and to review the grant administration procedures for the … is governed by an elected nine-member Board of Education and operates 56 schools with approximately 32,000 students. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/30/buffalo-city-school-district-special-education-and-grant-administrationSpackenkill Union Free School District – Financial Management, Transportation and Information Technology (2015M-151)
… transportation and information technology (IT) operations for the period July 1, 2013 through June 24, 2015. Background … Board of Education. Budgeted general fund appropriations for the 2014-15 fiscal year were approximately $42.5 million. … and policies and procedures have not been established for computer security, disaster recovery, data backups and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/spackenkill-union-free-school-district-financial-managementBelfast Central School District – Procurement (2016M-317)
… Background The Belfast Central School District is located in the Towns of Allen, Angelica, Belfast, Caneadea and New Hudson in Allegany County. The District, which operates one school … auditor did not always ensure that purchases were made in compliance with the policy or require District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/belfast-central-school-district-procurement-2016m-317Town of Stratford – Supervisor’s Records (2013M-11)
… the Supervisor’s records and reports annually by January 20th of the following year, or engage the services of a …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-stratford-supervisors-records-2013m-11Village of Walton – Bio-Digester Capital Plan (2016M-378)
… if Village officials adequately planned for the wastewater treatment facility’s bio-digester capital project for the period June … by an elected five-member Board of Trustees. General, water and sewer fund budgeted appropriations for the 2016-17 …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-walton-bio-digester-capital-plan-2016m-378Campbell-Savona Central School District – Financial Condition (2015M-42)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … even though this poor budgeting practice was brought to the District’s attention during OSC’s last two annual … appropriated fund balance and reserves were not needed to fund operations as planned. The District's fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2015/05/06/campbell-savona-central-school-district-financial-condition-2015m-42Genesee Valley Central School District – Reserve Accounts and Extra-Classroom Activities (2014M-56)
… Purpose of Audit The purpose of our audit was to evaluate reserve … and internal controls over extra-classroom activities for the period July 1, 2012 through February 4, 2014. Background … a comprehensive policy for establishing and using reserve funds that identifies its intentions for each reserve, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/27/genesee-valley-central-school-district-reserve-accounts-and-extraVillage of Albion – Water and Sewer Rents (2013M-108)
… 2010, to March 15, 2013. Background The Village of Albion is located in the Town of Albion in Orleans County and has approximately 6,000 residents. The Village is governed by an elected Board of Trustees which comprises … implement compensating controls. Ensure that master meter is recalibrated periodically. Deposit all moneys collected …
https://www.osc.ny.gov/local-government/audits/village/2013/06/21/village-albion-water-and-sewer-rents-2013m-108Village of Westhampton Beach – Internal Controls Over Information Technology (2013M-173)
… of approximately 1,500 residents. The Village is governed by a Board of Trustees which comprises four elected Trustees … financial software, they are not generated and reviewed by Village officials. Key Recommendations Establish a policy … including the potential threat of unauthorized access by third parties. …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-westhampton-beach-internal-controls-over-information-technology-2013m-173