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Village of Hempstead – Budget Review (B17-7-6)
… an independent evaluation of the Village’s proposed budget for the 2017-18 fiscal year. Background Chapter 642 of the … local government is authorized to issue obligations and for each subsequent fiscal year during which the deficit obligations are outstanding, their proposed budget for the next succeeding fiscal year. Key Findings Based on …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-hempstead-budget-review-b17-7-6Hastings-on-Hudson Union Free School District - Information Technology (2023M-104)
… that officials did not: Convey management’s expectations for managing network user accounts through written policies … Key Recommendations Convey management’s expectations for managing network user accounts through written policies … and procedures. Routinely evaluate network user accounts for necessity, disable any unneeded accounts and monitor …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/hastings-hudson-union-free-school-district-information-technology-2023mTown of Guilford – Budgeting (2023M-144)
… and appropriated fund balance was not used, resulting in unrestricted fund balance in the general and highway funds that exceeded the Town’s … estimated revenues by an average of $210,000 (42 percent) in the general fund and $180,000 (17 percent) in the highway …
https://www.osc.ny.gov/local-government/audits/town/2024/03/08/town-guilford-budgeting-2023m-144Garden City Union Free School District – IT Asset Management (2023M-161)
… Audit Objective Determine whether Garden City Union Free School District (District) officials tracked, inventoried and … action. … Determine whether Garden City Union Free School District District officials tracked inventoried and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/garden-city-union-free-school-district-it-asset-management-2023m-161Pembroke Central School District - Investment Program (2023M-130)
… which had an average of $13.4 million available for investing. Had officials considered other legally … a comprehensive investment program with written procedures for the investment of District funds. Prepare monthly cash flow forecasts to estimate funds available for investment. Monitor investments. Formally solicit …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-investment-program-2023m-130Sayville Union Free School District – Financial Condition and Cellular Telephones (2015M-86)
… activities and cellular telephone purchases and use for the period July 1, 2013 through August 31, 2014. … with approximately 3,000 students. Budgeted appropriations for the 2014-15 fiscal year were about $90 million. Key … and the claims auditor did not properly review the claims for proper and accurate charges. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/14/sayville-union-free-school-district-financial-condition-and-cellularChurchville-Chili Central School District – Financial Management (2015M-354)
… audit was to evaluate the District’s financial management for the period July 1, 2012 through September 23, 2015. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $79.5 … the limit in each year. The Assistant Superintendent for Business provides the Board with an annual reserve report …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/churchville-chili-central-school-district-financial-management-2015m-354Mahopac Central School District – Financial Condition (2013M-302)
… audit was to examine the District’s financial condition for the period July 1, 2012, to June 30, 2013. Background The … nine elected members. The District’s budgeted expenditures for the 2012-13 fiscal year were $112.4 million. Key Findings … year. Key Recommendation There are no recommendations for this report. … Mahopac Central School District Financial …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/10/mahopac-central-school-district-financial-condition-2013m-302Lindenhurst Union Free School District – Credit Cards (2016M-179)
… audit was to examine the District’s credit card purchases for appropriate use and compliance with the District’s policies for the period July 1, 2014 through October 31, 2015. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $148.5 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/lindenhurst-union-free-school-district-credit-cards-2016m-179Monticello Central School District – Budgeting (2014M-97)
… needs of the District, resulting in an unnecessary burden on taxpayers. Unexpended surplus fund balance exceeds the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/monticello-central-school-district-budgeting-2014m-97Warsaw Central School District – Financial Management (2016M-278)
… of Gainesville, Java, Middlebury, Orangeville, Warsaw and Wethersfield in Wyoming County. The District, which … approximately $19.5 million. Key Findings The Board and District officials annually appropriated portions of fund … 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-278Watertown City School District – Financial Condition (2016M-85)
… Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $68.4 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/watertown-city-school-district-financial-condition-2016m-85Northeastern Clinton Central School District – Payroll (2016M-76)
… our audit was to assess the District’s payroll procedures for the period July 1, 2014 through December 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $27.4 … Key Recommendations Adopt written policies and procedures for processing payrolls, clearly establishing the duties and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/northeastern-clinton-central-school-district-payroll-2016m-76South Kortright Central School District – Claims Audit (2023M-69)
… their claims audit process, did not verify that requests for proposals (RFPs) were solicited for seven professional service providers and the insurance … claims auditor and deputy claims auditor meet eligibility for appointment. Conduct a thorough and deliberate audit of …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/south-kortright-central-school-district-claims-audit-2023m-69Brocton Central School District – Claims Audit (2023M-15)
… approximately $141,000 should not have been approved for payment because they had one or more exceptions . For example: All 100 claims were paid without documentation … sufficient supporting documentation before approving them for payment. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-claims-audit-2023m-15Morris Central School District – Fund Balance Management (2023M-47)
… the Morris Central School District (District) Board of Education (Board) and District officials effectively … the 2019-20 through 2021-22 fiscal years by an average of $617,000, or 6 percent. Surplus fund balance exceeded the … points) to $2 million (21 percentage points). Four of the District’s 10 reserves were not reasonably funded, or …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/28/morris-central-school-district-fund-balance-management-2023m-47About this Report – 2023 Financial Condition Report
… This report provides citizens with an overview of the financial … information in an easy-to-understand format. The report also presents basic information on trends in State … economic and demographic trends affecting the State. This report fills an information need not met by the traditional, …
https://www.osc.ny.gov/reports/finance/2023-fcr/about-reportSaratoga Springs City School District – Procurement (2023M-25)
… requirements or maintain adequate supporting documentation for the purchases. This increased the risk that the District may have overpaid for goods and services and appear to have used favoritism. … $1.2 million). Maintain contract pricing documentation for 13 contracts (43 percent) totaling $471,156. Safeguard …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/15/saratoga-springs-city-school-district-procurement-2023m-25City of Amsterdam – Treasurer’s Office Collections (2022M-203)
… were reconciled. Key Findings The Controller did not effectively manage the Treasurer’s office cash collection … the balances in the collection system. The Controller did not periodically review the Treasurer’s office collection … and irregularities in the City’s financial operations may not be detected. Key Recommendations The Controller should …
https://www.osc.ny.gov/local-government/audits/city/2023/06/23/city-amsterdam-treasurers-office-collections-2022m-203DiNapoli: Approves $4.7 Million DOT Bridge Contract After Integrity Monitor Put in Place
… State Comptroller Thomas P. DiNapoli today announced he has … with Limnes Corp. of Whitestone, N.Y., to paint 13 state bridges in Nassau and Suffolk counties after the … a $47 million contract with Limnes Corp of Whitestone NY to paint 13 state bridges in Nassau and Suffolk counties …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-approves-47-million-dot-bridge-contract-after-integrity-monitor-put-place