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Border City Hose Company – Financial Oversight (2025M-39)
… management. The former Director/Chief was arrested on charges of grand larceny for allegedly stealing from the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/31/border-city-hose-company-financial-oversight-2025m-39Union Springs Central School District – Retiree Health Insurance Contributions (2016M-75)
… Purpose of Audit The purpose of our audit was to assess the controls over retiree health … Aurelius, Fleming, Scipio and Ledyard and Villages of Union Springs and Cayuga in Cayuga County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/union-springs-central-school-district-retiree-health-insuranceSherman Central School District – Claims Processing (2016M-352)
… expectations and requirements. The claims auditor does not compare invoices against quotes, bids or government … ensure the claims auditor adequately performs her duties. Compare invoices against applicable quotes, bids and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/sherman-central-school-district-claims-processing-2016m-352Port Jervis City School District – Financial Condition (2016M-319)
… Background The Port Jervis City School District is located in the City of Port Jervis, Orange County. The District, … appropriations were not used because budgets resulted in operating surpluses. The reserve policy does not state how … when reserves will be used or how much will be maintained in each reserve. Key Recommendations Use surplus fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/port-jervis-city-school-district-financial-condition-2016m-319Whitesville Central School District – Financial Management (2016M-313)
… School District is located in the Towns of Independence and Willing in Allegany County and the Town of West Union in Steuben County. The District, … unrestricted fund balance totaled more than $1.3 million and was 20 percent of the 2015-16 budgeted appropriations, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/whitesville-central-school-district-financial-management-2016m-313North Collins Central School District – Financial Management (2016M-189)
… 2016. Background The North Collins Central School District is located in the Towns of North Collins, Collins, Concord, … managed in accordance with statutes. The District used a contingency account within the budget annually, which is not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-collins-central-school-district-financial-management-2016m-189Hewlett-Woodmere Union Free School District – Financial Condition (2016M-402)
… Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $113.6 million. Key Findings The … the Board overestimated expenditures over the three-year period, the appropriated fund balance totaling $9.6 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/hewlett-woodmere-union-free-school-district-financial-condition-2016m-402Morris Central School District – Financial Operations (2015M-251)
… Purpose of Audit The purpose of our audit was to evaluate the District’s claims processing procedures and … District is located in the Towns of Laurens, Morris, New Lisbon and Pittsfield in Otsego County. The District, which … total approximately $9.5 million. Key Findings The auditor from the Otsego Northern Catskills Board of Cooperative …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/morris-central-school-district-financial-operations-2015m-251Mount Pleasant-Blythedale Union Free School District – Short-Term Borrowing and Purchasing (2015M-365)
… Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $6.8 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/mount-pleasant-blythedale-union-free-school-district-short-term-borrowingLocust Valley Central School District – Information Technology Equipment Management (2024M-134)
… $56,909, including 37 assets with a total purchase price of $39,667 and 12 assets with a total estimated purchase price of $17,242 were not inventoried. Four IT assets …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/04/locust-valley-central-school-district-information-technology-equipmentMinisink Valley Central School District – Financial Condition (2016M-26)
… Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2011 through … Valley Central School District is located in the Towns of Greenville, Minisink, Mount Hope and Wawayanda in Orange … the statutory maximum of 4 percent of the ensuing year’s budget. District officials did not develop a plan to reduce …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/minisink-valley-central-school-district-financial-condition-2016m-26Campbell-Savona Central School District – Budget Review (B2-16-6)
… our budget review was to determine whether the significant revenue and expenditure projections in the District’s … obligations are outstanding. Key Findings The significant revenue and expenditure projections in the tentative budget … balance of $116,081, which is almost 25 times the average annual expenditures. The District’s tentative budget complies …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/13/campbell-savona-central-school-district-budget-review-b2-16-6Auburn Enlarged City School District – Employee Compensation and Benefits (2017M-153)
… District officials have generally established effective payroll-related policies and procedures but have not … policies and procedures related to the processing of payroll outside of normal pay dates. District officials did … related to the periodic review and reconciliation of payroll withholdings, deductions and contributions, to ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/auburn-enlarged-city-school-district-employee-compensation-and-benefitsAlden Central School District – Financial Management (2016M-372)
… per year, or 15.8 percent. The employee benefit accrued liability reserve, the unemployment insurance reserve and the insurance reserve are overfunded. Key Recommendations Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/alden-central-school-district-financial-management-2016m-372East Moriches Union Free School District -- Budget Review (B7-16-3)
… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the … 2016-17 fiscal year. Background The East Moriches Union Free School District is located in Suffolk County. Pursuant … East Moriches Union Free School District Budget Review B7163 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/east-moriches-union-free-school-district-budget-review-b7-16-3Hawthorne Cedar Knolls Union Free School District – Internal Controls Over Wire Transfers (2016M-183)
… audit was to review internal controls over the District’s wire transfer process for the period July 1, 2014 through … officials have not developed written procedures for wire transfers; there is also a lack of segregation of duties in the wire transfer process. Although the District has an agreement …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hawthorne-cedar-knolls-union-free-school-district-internal-controls-overGreater Amsterdam School District – Financial Condition (2016M-110)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … the Town of Amsterdam and portions of the Towns of Florida and Mohawk in Montgomery County; a portion of the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/greater-amsterdam-school-district-financial-condition-2016m-110Stamford Central School District – Fund Balances (2016M-106)
… Background The Stamford Central School District is located in the Towns of Stamford, Harpersfield, Kortright and Roxbury in Delaware County and the Towns of Jefferson and Gilboa in Schoharie County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/stamford-central-school-district-fund-balances-2016m-106Train On-Time Performance (Follow-up)
… that, for calendar years 2013 and 2014, Subways’ reports show actual On-Time Performance (OTP) was well below the goal … percent. For 2013, weekday OTP averaged 80.5 percent and weekend OTP averaged 85.4 percent. For 2014, weekday OTP … are planned to address the unresolved issues discussed in this review. …
https://www.osc.ny.gov/state-agencies/audits/2017/09/27/train-time-performance-followDeer Park Union Free School District – Fuel and Vehicle Inventory (2023M-152)
… take corrective action. Appendix B includes our comment on the District’s response to the report. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/deer-park-union-free-school-district-fuel-and-vehicle-inventory-2023m-152