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Town of Hempstead Industrial Development Agency and Valley Stream Union Free School District 30 – Green Acres Mall PILOT Payments (2017M-233)
… Town of Hempstead Industrial Development Agency (TOHIDA) is a public benefit corporation established in 1971 for the benefit of the Town of Hempstead and is governed by a seven-member Board appointed by the Town … The Valley Stream Union Free School District 30 is located in the Town of Hempstead in Nassau County and is …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2017/12/19/town-hempstead-industrial-development-agency-and-valleyOppenheim-Ephratah-St. Johnsville Central School District – Financial Management and Fuel Inventory (2017M-240)
… 973 more gallons of unleaded fuel and 341 more gallons of diesel fuel than it accounted for. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/oppenheim-ephratah-st-johnsville-central-school-district-financialMahopac Central School District – Financial Condition (2013M-302)
… 30, 2013. Background The Mahopac Central School District is located in the Town of Carmel in Putnam County. The District is governed by the Board of Education which comprises nine … the 2010-11 fiscal year. Our audit determined the District is not currently in fiscal stress. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/10/mahopac-central-school-district-financial-condition-2013m-302Groton Central School District – Financial Management (2014M-288)
… audit was to examine the District’s financial activities for the period July 1, 2013 through August 21, 2014. … two schools with 833 students. Budgeted appropriations for the 2014-15 fiscal year are approximately $18.8 million. … funds have excessive balances and no plans or policies for the use of the reserves. Over the last four years, the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/09/groton-central-school-district-financial-management-2014m-288Canton Central School District – Financial Condition (2013M-287)
… our audit was to review the District’s financial condition for the period July 1, 2011 through March 31, 2013. … members. The District’s general fund budgeted expenditures for the 2012-13 fiscal year were approximately $23.2 million. Key Findings We reviewed budget-to-actual results for the fiscal years 2009-10 through 2011-12 and found that …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/canton-central-school-district-financial-condition-2013m-287Clifton Park Water Authority – Water Charges (2015M-247)
… January 1, 2014 through June 30, 2015. Background The Clifton Park Water Authority is an independent public benefit … for the benefit of the residents of the Towns of Clifton Park and Malta. The Authority is governed by a … five-member Board of Directors, which is appointed by the Clifton Park Town Board. Budgeted appropriations for 2015 …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/22/clifton-park-water-authority-water-charges-2015m-247Fairport Public Library – Financial Management (2014M-354)
… are made and ensure that a Library official certifies the payroll before it is processed. Develop a long-term plan that …
https://www.osc.ny.gov/local-government/audits/library/2015/06/12/fairport-public-library-financial-management-2014m-354Town of Columbus – Budget Development Practices (2012M-225)
… to assess the financial condition of the Town’s general and highway funds to determine if the budgets were reasonable for the period January 1, 2011, to August 1, 2012. Background … members, governs the Town. The Town’s annual budget for the 2012 fiscal year is $770,000. Key Findings The Board …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-columbus-budget-development-practices-2012m-225County of Cortland – Departmental Operations (2013M-157)
… January 1, 2011, through December 12, 2012. Background Cortland County is located in central New York State and has … County of Cortland Departmental Operations 2013M157 …
https://www.osc.ny.gov/local-government/audits/county/2013/08/13/county-cortland-departmental-operations-2013m-157Northeastern Clinton Central School District – Payroll (2016M-76)
… The purpose of our audit was to assess the District’s payroll procedures for the period July 1, 2014 through … $27.4 million. Key Findings The Board adopted a payroll policy that included oversight procedures to mitigate the risks associated with outsourcing payroll, but the procedures were either not adequately …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/northeastern-clinton-central-school-district-payroll-2016m-76New York Mills Union Free School District – Financial Management (2016M-107)
… July 1, 2014 through November 30, 2015. Background The New York Mills Union Free School District is located in the Towns of Whitestown and New Hartford in Oneida County. The District, which operates … New York Mills Union Free School District Financial …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/new-york-mills-union-free-school-district-financial-management-2016m-107Tully Central School District – Financial Management (2016M-359)
… District, which operates two schools with approximately 860 students, is governed by an elected seven-member Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/tully-central-school-district-financial-management-2016m-359Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) – Multiyear Planning and Software Management (2016M-249)
… Purpose of Audit The objective of our audit was to assess BOCES’ multiyear planning, … Background The Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services is a public entity … OntarioSenecaYatesCayugaWayne Board of Cooperative Educational Services BOCES Multiyear Planning …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-bocesWarsaw Central School District – Financial Management (2016M-278)
… 2012 through June 13, 2016. Background The Warsaw Central School District is located in the Towns of Gainesville, Java, … Warsaw Central School District Financial Management 2016M278 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/warsaw-central-school-district-financial-management-2016m-278Watertown City School District – Financial Condition (2016M-85)
… 31, 2015. Background The Watertown City School District is located in the City of Watertown and the Towns of Le Ray, … operates eight schools with approximately 4,000 students, is governed by an elected seven-member Board of Education. … budget. Ensure that the District’s unassigned fund balance is in compliance with statutory limits and reduce the amount …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/watertown-city-school-district-financial-condition-2016m-85Rochester Academy Charter School – Purchasing (2013M-144)
… our audit was to review the School’s purchasing practices for the period July 1, 2011, to March 1, 2013. Background The … in the City of Rochester, in Monroe County. The oversight for school operations is provided by the Board of Trustees … totaling $320,000 to determine if the disbursements were for school purposes, properly supported by a detailed …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/07/26/rochester-academy-charter-school-purchasing-2013m-144Lindenhurst Union Free School District – Credit Cards (2016M-179)
… purpose of our audit was to examine the District’s credit card purchases for appropriate use and compliance with the … $148.5 million. Key Findings The District’s credit card policy did not require employees to acknowledge receiving the policy. The District’s credit card policy did not address cash advances available with the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/lindenhurst-union-free-school-district-credit-cards-2016m-179Sayville Union Free School District – Financial Condition and Cellular Telephones (2015M-86)
… 2014. Background The Sayville Union Free School District is located in the Town of Islip, Suffolk County. The District, which is governed by an elected seven-member Board of Education, … that the amount of the District’s unexpended surplus funds is in compliance with Real Property Tax Law statutory limits. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/14/sayville-union-free-school-district-financial-condition-and-cellularChurchville-Chili Central School District – Financial Management (2015M-354)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … students, is governed by an elected nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/churchville-chili-central-school-district-financial-management-2015m-354Village of Hempstead – Budget Review (B17-7-6)
… an independent evaluation of the Village’s proposed budget for the 2017-18 fiscal year. Background Chapter 642 of the … local government is authorized to issue obligations and for each subsequent fiscal year during which the deficit obligations are outstanding, their proposed budget for the next succeeding fiscal year. Key Findings Based on …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-hempstead-budget-review-b17-7-6