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Northeastern Clinton Central School District – Payroll (2016M-76)
… is located in the Towns of Altona, Champlain, Chazy and Mooers in Clinton County. The District, which operates … employees were overpaid by a combined total of $9,630 and one employee was underpaid by $551. Key Recommendations Adopt written policies and procedures for processing payrolls, clearly establishing …
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)
… 30, 2015. Background The New York Mills Union Free School District is located in the Towns of Whitestown and New … in Oneida County. The District, which operates one school with approximately 570 students, is governed by an … New York Mills Union Free School District Financial Management 2016M107 …
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)
… Central School District is located in the Towns of Preble and Truxton in Cortland County and the Towns of Fabius, LaFayette, Onondaga, Otisco, Spafford and Tully in Onondaga County. The District, which operates …
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)
… 5, 2016. Background The Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services is a public entity … school districts. BOCES is governed by a nine-member Board of Education elected by the boards of the component … OntarioSenecaYatesCayugaWayne Board of Cooperative Educational Services BOCES Multiyear …
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)
… and District officials annually appropriated portions of fund balance toward the subsequent year’s budget that were … realistic estimates of appropriations and appropriated fund balance and reserves. Review all reserves at least … Any excess funds should be transferred to unrestricted fund balance (where allowed by law) or to other reserves …
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)
… is located in the City of Watertown and the Towns of Le Ray, Pamelia, Rutland and Watertown in Jefferson County. … limit during the same period. The Board has not developed a written policy that states the optimal funding level for … statutory limits and reduce the amount of fund balance in a manner than benefits District residents. Develop a formal …
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)
… paid from an original receipt that contains sufficient detail to support the expenditure. Discontinue the practice …
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 Audit The purpose of our audit was to examine the District’s credit card … Union Free School District is located in the Town of Babylon in Suffolk County. The District, which operates … the policy. The District’s credit card policy did not address cash advances available with the general purpose …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/lindenhurst-union-free-school-district-credit-cards-2016m-179Mahopac Central School District – Financial Condition (2013M-302)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2012, to June 30, 2013. Background The Mahopac Central School … Findings The District was identified as being susceptible to fiscal stress due to a general fund operating deficit …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/10/mahopac-central-school-district-financial-condition-2013m-302Sayville Union Free School District – Financial Condition and Cellular Telephones (2015M-86)
… Network Systems Administrator did not properly review cell phone invoices, and the claims auditor did not properly review the claims for proper and accurate charges. Key Recommendations …
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)
… $15 million. The District reported year-end unrestricted fund balance that complied with the 4 percent statutory … 2014-15. However, when adding back unused appropriated fund balance, the District actually exceeded the limit in … Develop a plan to reduce the amount of unrestricted fund balance in a manner that benefits District taxpayers. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/churchville-chili-central-school-district-financial-management-2015m-354Groton Central School District – Financial Management (2014M-288)
… School District is located in the Towns of Dryden, Groton and Lansing in Tompkins County, the Town of Homer in Cortland County and the Towns of Locke and Summerhill in Cayuga County. The District, which is …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/09/groton-central-school-district-financial-management-2014m-288Village of Hempstead – Budget Review (B17-7-6)
… Finance Law Section 10.10 requires municipalities and school districts that have been authorized to issue …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-hempstead-budget-review-b17-7-6Monticello Central School District – Budgeting (2014M-97)
… the Towns of Bethel, Fallsburgh, Forestburgh, Mamakating and Thompson in Sullivan County. The District is governed by an elected nine-member Board of Education and operates five schools with approximately 3,100 students. … $80.2 million. Key Findings Budget estimates for revenues and appropriations have not been aligned with historical or …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/monticello-central-school-district-budgeting-2014m-97Harpursville Central School District – Financial Management (2013M-261)
… School District is located in five towns in Broome County and three towns in Chenango County. The District is governed … were approximately $16.1 million. Key Findings The Board and District officials did not ensure that fund balances were … in compliance with Real Property Tax Law statutory limits and reduce the amount of unexpended surplus fund balance in a …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/03/harpursville-central-school-district-financial-management-2013m-261Town of Somers – Justice Court (2013M-198)
… of Audit The purpose of our audit was to examine the Court’s internal controls for the period January 1, 2012, to … Town Supervisor and four elected Board members. The Town Court operates with two Justices and two court clerks. The Court collected approximately $317,000 in …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-somers-justice-court-2013m-198Town of Stony Point – Budget Review (B6-13-15)
… revenues of $1.5 million in the general fund from the sale of Town property. Revenue from the sale of property is non-recurring (one-shot) revenue that will be received in …
https://www.osc.ny.gov/local-government/audits/town/2013/10/15/town-stony-point-budget-review-b6-13-15Akron Central School District – Controls Over Compensatory Time (2014M-24)
… to evaluate the District’s administration of compensatory (comp) time for the period of July 1, 2011 through December … has not developed policies or procedures which clarify how comp time will be administered. Some employees have been acquiring comp time during normal work hours. There is no established …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/akron-central-school-district-controls-over-compensatory-time-2014m-24Albany County Department of Weights and Measures – Potential Revenue Enhancement and Internal Controls Over Cash Receipts (2013M-278)
… inspections the Department should conduct and a graduated fine schedule for violations. Establish written policies and …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/albany-county-department-weights-and-measures-potential-revenue-enhancement-andTown of Poughkeepsie – Parking Violation Enforcement and Collection (2016M-416)
… and review the internal controls over the parking ticket collection process for the period January 1, 2015 … 1990. One clerk was responsible for all aspects of Court ticket functions without oversight. The Police Department's …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-poughkeepsie-parking-violation-enforcement-and-collection-2016m-416