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Jordan-Elbridge Central School District – Financial Condition Management (2017M-241)
… Purpose of Audit The purpose of our audit was to determine whether the Board and District officials … maintained general fund unrestricted fund balance close to the 4 percent statutory limit. The District retained an … fund balance and reserve fund balances to ensure they do not accumulate to excessive levels. Use money in the debt …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/26/jordan-elbridge-central-school-district-financial-condition-managementGreenville Central School District – Information Technology (2016M-221)
… distributed or tested on a regular basis. The District’s web filter permitted categories that did not appear to be for … recovery policy is periodically updated. Adjust the web content filtering to ensure that staff and students are …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/greenville-central-school-district-information-technology-2016m-221Edgemont Union Free School District – Procurement of Professional Services (2016M-126)
… Purpose of Audit The purpose of our audit was to review internal controls over the District’s procurement … did not develop or implement procedures for staff to follow when procuring professional services. District staff did not have any guidance to determine when they should use competition, such as an RFP …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/edgemont-union-free-school-district-procurement-professional-servicesYonkers City School District – Fixed Assets (2015M-229)
… Purpose of Audit The purpose of our audit was to review controls over the District’s fixed assets for the … for the District’s financial operations was transferred to the City. Expenditures in 2014 totaled approximately $526 … not be located, nine could not be located on an asset list and 20 that were recorded as disposed of did not have …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/yonkers-city-school-district-fixed-assets-2015m-229Western New York Maritime Charter School – Financial Operations (2015M-124)
… Western New York Maritime Charter School, which is located in the City of Buffalo, is a public school financed by local, … and ensure that three written quotes are obtained, in accordance with Board policy. …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/10/02/western-new-york-maritime-charter-school-financial-operations-2015m-124Niagara Falls City School District – Fuel Accountability (2015M-178)
… delivered to the transportation contractors’ facilities for the period July 1, 2013 through May 22, 2015. Background … nine-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $126.4 … transportation contractor did not reimburse the District for all fuel used for non-District purposes. District …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/niagara-falls-city-school-district-fuel-accountability-2015m-178Chautauqua Lake Central School District – Nonresident Tuition (2016M-7)
… Background The Chautauqua Lake Central School District is located in the Towns of Chautauqua, Ellery, North Harmony, … operates two schools with approximately 924 students, is governed by an elected seven-member Board of Education. … tuition rate. Key Recommendations Ensure that Ripley CSD is properly billed in accordance with the contract. Clarify …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/chautauqua-lake-central-school-district-nonresident-tuition-2016m-7Amherst Central School District –Financial Condition (2016M-167)
… in accordance with statute, to reduce reserves with excess funds; and restrict the use of reserves to authorized …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/amherst-central-school-district-financial-condition-2016m-167Town of Vestal – Capital Acquisitions (2013M-78)
… through January 15, 2013. Background The Town of Vestal is located in Broome County and has a population of 28,000 residents. The Town is governed by an elected five-member Town Board comprising … reserve funds. Ensure that the long-term capital planning is integrated into the budgetary process. …
https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-vestal-capital-acquisitions-2013m-78Town of Berkshire – Justice Court Operations (2016M-425)
… governed by a five-member elected Town Board, maintains a Justice Court, which has one appointed Justice. Two Justices served during our audit period: one Justice served from the beginning of our scope period through … Town of Berkshire Justice Court Operations 2016M425 …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-berkshire-justice-court-operations-2016m-425Village of Pelham – Information Technology (2016M-410)
… Key Findings The Village has not installed an adequate web filtering process and not adopted procedures to … Ensure Village officials install an adequate web filtering process and adopt procedures to monitor IT …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-pelham-information-technology-2016m-410General Brown Central School District – Financial Condition (2014M-216)
… March 31, 2014. Background The General Brown Central School District is located in the Towns of Brownville, … General Brown Central School District Financial Condition 2014M216 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/24/general-brown-central-school-district-financial-condition-2014m-216Eldred 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 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/17/eldred-central-school-district-financial-condition-and-cafeteriaTown of Greenport – Town Clerk Operations (2017M-3)
… Purpose of Audit The purpose of our audit was to review the Clerk’s financial operations … 1, 2015 through September 23, 2016. Background The Town of Greenport is located in Columbia County and has a … Town of Greenport Town Clerk Operations 2017M3 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greenport-town-clerk-operations-2017m-3Town of Erin – Town Clerk and Justice Operations (2016M-315)
… through June 17, 2016. Background The Town of Erin located in Chemung County and has a population of approximately … by statute. The Justice did not properly report disposed tickets to the State Department of Motor Vehicles (DMV) and … Deposit and remit tax collections to the Supervisor in accordance with statute. Accurately report the …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-erin-town-clerk-and-justice-operations-2016m-315Village of Holley – Financial Condition of the Water and Sewer Funds (2014M-334)
… Background The Village of Holley is located in the Town of Murray, Orleans County, and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/village/2015/04/03/village-holley-financial-condition-water-and-sewer-funds-2014m-334Town of Humphrey – Financial Management (2013M-116)
… reasonable and supported, except for sales tax and fund balance estimates in the general fund. The Board has been … addition, on an annual basis, the Board appropriates fund balance as a financing source to balance the budget. However, because the Town’s operations …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-humphrey-financial-management-2013m-116Town of North East – Internal Controls Over Information Technology (2013M-31)
… Findings The Board does not have a written agreement with one of the Town’s IT service providers and cannot be assured …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-north-east-internal-controls-over-information-technology-2013m-31Town of Orange – Budget Review (B20-2-14)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … fund balance is estimated at $64,000, which is sufficient to balance the 2021 budget. However, additional fund balance may be needed to replace revenue shortfalls and to supplement the highway …
https://www.osc.ny.gov/local-government/audits/town/2021/01/08/town-orange-budget-review-b20-2-14Bolivar-Richburg Central School District - Financial Management (2019M-17)
… Findings The Board overestimated appropriations by a total of $3.8 million and annually appropriated $500,000 of fund balance that was not used to finance operations during our audit period. As of June 30, 2018, surplus fund balance totaled almost $1.5 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/bolivar-richburg-central-school-district-financial-management-2019m-17