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Charter School of Inquiry – Student Enrollment and Billing (2017M-74)

… in the City of Buffalo, is a public school financed by local, State and federal resources that is not under the control of … entry and exit dates used for billing. Credit back money due to school districts of residence as a result of …

https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/charter-school-inquiry-student-enrollment-and-billing-2017m-74

Greenville Fire District – Investment Program (2023M-106)

… and money market accounts, which had average available funds for investing of $845,365. Had officials considered … safety, liquidity and yield - when investing available funds. District officials generally agreed with our …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/greenville-fire-district-investment-program-2023m-106

Village of Newport – Financial Management (2017M-12)

… Newport in Herkimer County. The Village, which is governed by a Board of Trustees, has a population of approximately … in the general fund exceeded actual expenditures by an annual average of $99,600 (36.8 percent). Unrestricted …

https://www.osc.ny.gov/local-government/audits/village/2017/04/28/village-newport-financial-management-2017m-12

Saranac Central School District – Investment Program (2023M-89)

… an average of $12.4 million in operating and debt service funds available for investing, and earned $154,099 in … and Prepare monthly cash flow forecasts to estimate funds available for investment. Key Recommendations Prepare … monthly cash flow forecasts that estimate the amount of funds available for investment. Consider all four objectives …

https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-investment-program-2023m-89

Tonawanda City School District - Procurement (2023M-108)

… they did not comply with District policies or New York State General Municipal Law (GML) Section 103 and may have … $684,132 without obtaining competitive bids as required by GML Section 103 and the District’s procurement policy and …

https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/tonawanda-city-school-district-procurement-2023m-108

Village of Fayetteville – Information Technology Policies (2017M-47)

… technology policies and procedures for individual access rights, disaster recovery and password security management. … Adopt policies and procedures to address user access rights, disaster recovery and password security management. … users who have left Village employment have their access rights removed. Provide IT security awareness training. … …

https://www.osc.ny.gov/local-government/audits/village/2017/05/26/village-fayetteville-information-technology-policies-2017m-47

Afton Central School District –Management of Fund Balance and Reserves (2016M-134)

… one school with approximately 575 students, is governed by an elected five-member Board of Education. Budgeted … amounts to unrestricted fund balance, where allowed by law, or other reserves established and maintained in …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/afton-central-school-district-management-fund-balance-and-reserves-2016m

Sidney Central School District – Expenditure Control and Student Achievement (2014M-163)

… District officials obtained more than $1.6 million in new computer equipment with State and BOCES aid, resulting in …

https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/sidney-central-school-district-expenditure-control-and-student

Town of Bainbridge – Financial Management (2016M-332)

… Town, which has approximately 3,300 residents, is governed by an elected five-member Town Board. Budgeted appropriations … adopting budgets that were not structurally balanced by appropriating fund balance totaling $567,500. The Board …

https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-bainbridge-financial-management-2016m-332

East Moriches Union Free School District – Budget Review (B7-14-3)

… their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations … budget complies with the property tax levy limit set by statute Key Recommendations There are no recommendations …

https://www.osc.ny.gov/local-government/audits/school-district/2014/04/01/east-moriches-union-free-school-district-budget-review-b7-14-3

Brookfield Central School District – Financial Condition (2014M-48)

Brookfield Central School District Financial Condition 2014M48

https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/brookfield-central-school-district-financial-condition-2014m-48

Town of Liberty – Justice Court Operations (2016M-336)

… which has approximately 10,000 residents, is governed by an elected five-member Town Board. The Town has two …

https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-liberty-justice-court-operations-2016m-336

Ellicottville Central School District – Purchasing (2014M-177)

… Mansfield in Cattaraugus County. The District is governed by an elected seven-member Board of Education and operates … Key Findings The District’s purchasing policy does not state competitive bidding threshold amounts and the Business …

https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/ellicottville-central-school-district-purchasing-2014m-177

Town of Orangetown – Overtime (2017M-48)

… a population of approximately 50,500. The Town is governed by an elected five-member Town Board. Budgeted appropriations …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-orangetown-overtime-2017m-48

Cold Spring Harbor Central School District – Capital Assets (2023M-37)

… officials properly recorded, tagged and accounted for capital asset purchases. Key Findings District officials did not properly record, tag and account for capital asset purchases. As a result, the District has an … from our audit include: The Assistant Superintendent for Business (Assistant Superintendent) did not maintain a …

https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/cold-spring-harbor-central-school-district-capital-assets-2023m-37

Palmyra-Macedon Central School District – In-School Internet Connectivity (S9-22-2)

… Megabits per second (Mbps) per 1,000 students, as guided by New York State Education Department (NYSED). When tested, the average …

https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/palmyra-macedon-central-school-district-school-internet-connectivity-s9

Lowville Academy and Central School District – In-School Internet Conntectivity (S9-22-3)

… Megabits per second (Mbps) per 1,000 students, as guided by New York State Education Department (NYSED). When tested, the average …

https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/lowville-academy-and-central-school-district-school-internet

Town of Lansing – Information Technology (2022M-66)

… Board (Board) did not create adequate written IT policies for network user access, online banking and breach … The Board did not require IT security awareness training for computer users. Key Recommendations Review user access on … policies. Require periodic IT security awareness training for personnel who use Town IT resources. Town officials …

https://www.osc.ny.gov/local-government/audits/town/2022/07/08/town-lansing-information-technology-2022m-66