Search
Springville-Griffith Institute Central School District – Financial Management (2015M-221)
… was to evaluate the financial operations of the District for the period July 1, 2013 through July 31, 2015. Background … seven-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $36.1 … sufficient or proper or that correct entries were made for interfund loans on fund ledgers. District officials did …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/springville-griffith-institute-central-school-district-financialMonroe-Woodbury Central School District – Budget Review (B6-13-6)
… expenditure estimates in the District’s proposed budget for the 2013-14 fiscal year are reasonable. Background … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/12/monroe-woodbury-central-school-district-budget-review-b6-13-6Raquette Lake Union Free School District – Monitoring Financial Condition (2016M-203)
… officials monitored the District’s financial condition for the period July 1, 2012 through February 29, 2016. … The District operates no schools and has two students for whom it pays tuition to attend a neighboring school district. Budgeted appropriations for the 2015-16 fiscal year totaled $261,308. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/raquette-lake-union-free-school-district-monitoring-financial-conditionDelaware Academy Central School District at Delhi – Fund Balances (2016M-36)
… Academy Central School District at Delhi is located in the Towns of Andes, Bovina, Delhi, Franklin, Hamden, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/delaware-academy-central-school-district-delhi-fund-balances-2016m-36East Williston Union Free School District – Extra-Classroom Activities (2016M-103)
… review the District’s cash receipt process over ECA funds for the period July 1, 2014 through September 30, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $56 million. … Treasurer did not issue pre-numbered duplicate receipts for all funds placed in her custody. Funds are not always …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/east-williston-union-free-school-district-extra-classroom-activitiesEast Rockaway Union Free School District – Purchasing (2015M-253)
… The East Rockaway Union Free School District is located in the Town of Hempstead in Nassau County. The District, which operates three schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/east-rockaway-union-free-school-district-purchasing-2015m-253Gilboa-Conesville Central School District – Oversight of Portable Devices (2015M-344)
… to monitor the use of portable devices when they are taken off-site. Key Recommendations Ensure that … responsible for maintaining the inventory list as items are acquired, moved from one location to another or disposed … in a timely manner. Ensure that adequate procedures are in place to monitor the use of portable devices when they …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/gilboa-conesville-central-school-district-oversight-portable-devicesChenango Valley Central School District -- Budget Review (B17-4-5)
… fiscal year during which the deficit obligations are outstanding, their proposed budget for the next … revenue and expenditure projections in the proposed budget are reasonable. Key Recommendations This budget review did …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/chenango-valley-central-school-district-budget-review-b17-4-5Enroll in the Vendor Self-Service Portal
… and update contact and address information and enroll in various State programs and initiatives (for example, … and instructions from SFS. Following the instructions in the email, you can create your user ID to access your …
https://www.osc.ny.gov/state-vendors/portal/enroll-vendor-self-service-portalFranklin Square Union Free School District – Fund Balance (2016M-129)
… The Franklin Square Union Free School District is located in the Town of Hempstead in Nassau County. The District, which operates three … limits and reduce the amount of surplus fund balance in a manner that benefits District residents. Discontinue the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/franklin-square-union-free-school-district-fund-balance-2016m-129Wallkill Central School District – Financial Management (2015M-294)
… Background The Wallkill Central School District is located in the Towns of Newburgh, Montgomery, Gardiner, Plattekill … budgets with excessive appropriations that resulted in operating surpluses each year and that appropriated fund … reasonable. Develop a plan to use the surplus fund balance in a manner that benefits District taxpayers. … Wallkill …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/wallkill-central-school-district-financial-management-2015m-294Gowanda Central School District – Financial Management (2016M-368)
… historical trends or other identified analysis. Develop a plan to reduce the amount of unrestricted fund balance and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/gowanda-central-school-district-financial-management-2016m-368Margaretville Central School District – Fund Balance (2015M-55)
… audit was to evaluate the District’s financial condition for the period July 1, 2013 through October 20, 2014. … The District’s general fund budgeted appropriations for the 2014-15 fiscal year were $10.8 million. Key Findings … The District has not used any reserve moneys, except for about $16,800 of the repair reserve. The Board …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/margaretville-central-school-district-fund-balance-2015m-55Green Tech High Charter School – Resident Tuition Billing (2015M-2)
… are reconciled with the billing spreadsheets. Prepare all bills on an FTE basis. Ensure that accurate and timely reconciliations are performed for all resident districts and credit back any money due as a …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/04/10/green-tech-high-charter-school-resident-tuition-billing-2015m-2Canaseraga Central School District – Cafeteria Cash Receipts (2014M-57)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over cafeteria cash receipts … The Canaseraga Central School District is located in the Towns of Almond, Birdsall, Burns and Grove in Allegany … are $6.8 million. Key Findings The District has not adopted written policies and procedures governing …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/canaseraga-central-school-district-cafeteria-cash-receipts-2014m-57Town of Cheektowaga – Credit Card Purchases (2017M-18)
… 14, 2016. Background The Town of Cheektowaga is located in Erie County and has a population of approximately 88,000. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-cheektowaga-credit-card-purchases-2017m-18Fabius-Pompey Central School District – Budget Review (B3-14-5)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2014-15 fiscal … The Fabius-Pompey Central School District, located in Onondaga County, issued debt totaling $1.5 million to liquidate the accumulated deficit in the District’s general fund as of June 30, 2006. Local …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/08/fabius-pompey-central-school-district-budget-review-b3-14-5Town of Lake Pleasant – Credit Cards (2016M-432)
… whether the cards were used for appropriate purposes and in compliance with the Town's policies for the period January … 31, 2016. Background The Town of Lake Pleasant is located in Hamilton County and has a population of approximately 780. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-lake-pleasant-credit-cards-2016m-432Town of Thurman – Garbage Bag Inventory and Collections (2016M-399)
… our audit was to examine the Town’s internal controls over garbage bag inventory and receipts for the period January 1, … transfer station charges. Key Findings Collections from garbage bags sold at the transfer stations were not remitted …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-thurman-garbage-bag-inventory-and-collections-2016m-399Town of Thurman – Capital Projects (2016M-431)
… June 30, 2016. Background The Town of Thurman is located in Warren County and has a population of approximately 1,200. … salt shed projects. The contractor provided over $16,000 in additional services not included in the original salt shed contract, without change orders. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-thurman-capital-projects-2016m-431