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Monticello Central School District – Budgeting (2014M-97)

… and appropriations have not been aligned with historical or actual needs of the District, resulting in an unnecessary … and transfer excess funds to unrestricted fund balance or other reserves in compliance with statutes. … Monticello …

https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/monticello-central-school-district-budgeting-2014m-97

Village of Round Lake – Budgeting Practices and Financial Condition (2015M-26)

… Purpose of Audit The purpose of our audit was to review the Village’s financial condition … 1, 2011 through October 31, 2014. Background The Village of Round Lake is located in the Town of Malta, Saratoga …

https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-round-lake-budgeting-practices-and-financial-condition-2015m-26

East Meadow Union Free School – Overtime (2022M-118)

… employees. The Department’s overtime costs were 97 percent of the District’s total overtime costs during our audit … amount owed by the District annually to the State, for its share of the cost of the employees’ retirement benefits. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/east-meadow-union-free-school-overtime-2022m-118

Young Women’s College Prep Charter School of Rochester – Network and Financial Software Access Controls (2022M-147)

… whether Young Women’s College Prep Charter School of Rochester (School) officials ensured network and financial … whether Young Womens College Prep Charter School of Rochester School officials ensured network and financial …

https://www.osc.ny.gov/local-government/audits/charter-school/2023/01/06/young-womens-college-prep-charter-school-rochester-network-and-financial

Erie 1 Board of Cooperative Educational Services – Part-Time Temporary Employee Payroll (2022M-167)

… the Board after the employee began work. Properly monitor hours worked by PTEs . Two PTEs worked in excess of the … a timesheet or provided adequate documentation to support hours paid; six of the 26 PTEs reviewed did not maintain … PTEs complete and submit signed timesheets to support hours worked. BOCES officials agreed with our findings and …

https://www.osc.ny.gov/local-government/audits/boces/2023/03/17/erie-1-board-cooperative-educational-services-part-time-temporary-employee-payroll

Mahopac Central School District – Financial Condition (2013M-302)

… Purpose of Audit The purpose of our audit was to examine the District’s financial … with statute. With the exception of the 2010-11fiscal year when the District incurred a planned operating deficit, fund …

https://www.osc.ny.gov/local-government/audits/school-district/2013/10/10/mahopac-central-school-district-financial-condition-2013m-302

Lindenhurst 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 … with the general purpose cards. District officials do not maintain a Board-authorized list of fuel card users. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/lindenhurst-union-free-school-district-credit-cards-2016m-179

Warsaw Central School District – Financial Management (2016M-278)

… Purpose of Audit The purpose of our audit was to review the District’s financial management activities for the period … 2012 through June 13, 2016. Background The Warsaw Central School District is located in the Towns of Gainesville, Java, … $600,000 has not been used since 2010-11 for related debt principal and interest payments, as statutorily required. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/warsaw-central-school-district-financial-management-2016m-278

Watertown City School District – Financial Condition (2016M-85)

… Purpose of Audit The purpose of our audit was to assess the District’s financial condition … The Watertown City School District is located in the City of Watertown and the Towns of Le Ray, Pamelia, Rutland and …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/watertown-city-school-district-financial-condition-2016m-85

Northeastern Clinton Central School District – Payroll (2016M-76)

… were overpaid by a combined total of $9,630 and one employee was underpaid by $551. Key Recommendations Adopt …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/northeastern-clinton-central-school-district-payroll-2016m-76

DiNapoli: Local Sales Tax Collections Grew 5.1% in November

… amounts are based on estimates of what each municipality is due. In the third month of each calendar year quarter, …

https://www.osc.ny.gov/press/releases/2023/12/dinapoli-local-sales-tax-collections-grew-5-point-1-percent-in-november

Village of Hempstead – Budget Review (B17-7-6)

… was to provide an independent evaluation of the Village’s proposed budget for the 2017-18 fiscal year. Background … revenue and internal services funds as of May 31, 2005. New York State Local Finance Law Section 10.10 requires …

https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-hempstead-budget-review-b17-7-6

Hastings-on-Hudson Union Free School District - Information Technology (2023M-104)

… network user accounts were unneeded and additional entry points that could have been used to inappropriately access …

https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/hastings-hudson-union-free-school-district-information-technology-2023m

Town of Guilford – Budgeting (2023M-144)

… budgets that planned for using $228,000 of fund balance to offset projected operating deficits in the general fund. … limit, per the Town’s policy, ranging from $464,000 to $709,000 in the general fund and $168,000 to $225,000 in the highway fund. Key Recommendations Adopt …

https://www.osc.ny.gov/local-government/audits/town/2024/03/08/town-guilford-budgeting-2023m-144

South Kortright Central School District – Claims Audit (2023M-69)

… [read complete report – pdf] Audit Objective Determine whether the South … their claims audit process, did not verify that requests for proposals (RFPs) were solicited for seven professional service providers and the insurance …

https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/south-kortright-central-school-district-claims-audit-2023m-69

About this Report – 2023 Financial Condition Report

… This report provides citizens with an overview of the financial … accounting data can be found in reports such as the Annual Comprehensive Financial Report (ACFR). Financial … balance and making required debt service payments and pension contributions. The Office of the New York State …

https://www.osc.ny.gov/reports/finance/2023-fcr/about-report

Saratoga Springs City School District – Procurement (2023M-25)

… – pdf] Audit Objective Determine whether Saratoga Springs City School District (District) officials procured goods and … requirements when procuring four (13 percent) purchase or public works contracts totaling $36,783 (we reviewed 30 contracts …

https://www.osc.ny.gov/local-government/audits/school-district/2023/09/15/saratoga-springs-city-school-district-procurement-2023m-25

Groton 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-288