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Gilboa-Conesville Central School District – Fund Balance Management (2022M-175)
… balance. Key Findings The Board and District officials did not effectively manage the District’s fund balance. As a result, they were not transparent with taxpayers and the District levied more … or 6 percent and appropriated fund balance that was not used. Surplus fund balance exceeded the 4 percent …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/gilboa-conesville-central-school-district-fund-balance-management-2022mMiddle Country Central School District – Extra-Classroom Activity Funds (2022M-160)
… and did not appoint a faculty counselor. Ensure each club maintained a separate set of records from those of the … District officials did not ensure: 15 of 39 activity club collections totaling $72,998 and 20 of 39 cash … disbursements totaling $44,395 were recorded by the ECA club. 16 deposits totaling $23,680 were deposited timely. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/middle-country-central-school-district-extra-classroom-activity-fundsFort Hunter Fire District – Capital Reserve Funds (2022M-202)
… report - pdf] Audit Objective Determine whether the Fort Hunter Fire District (District) Board of Commissioners … audit Fort Hunter fire district capital reserve funds …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/fort-hunter-fire-district-capital-reserve-funds-2022m-202Greater Southern Tier Board of Cooperative Educational Services – Capital Assets (2024M-35)
… not conducted periodic physical inventories in at least 10 years. As a result, officials lack assurance the capital … from loss, theft, misuse and obsolescence. We reviewed 50 assets with a combined purchase price totaling approximately $259,900 and determined that 10 assets totaling $68,600 had exceptions: Eight assets, …
https://www.osc.ny.gov/local-government/audits/boces/2024/06/21/greater-southern-tier-board-cooperative-educational-services-capital-assets-2024mSchenectady City School District – Math Workbook Inventory (2023M-65)
… School District (District) officials maintained adequate math workbook (workbook) inventories and ordered workbooks as … School District District officials maintained adequate math workbook workbook inventories and ordered workbooks as …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/schenectady-city-school-district-math-workbook-inventory-2023m-65Town of Clifton – Financial Management (2014M-217)
… approximately $1.4 million. Key Findings The Town had a cash deficiency of approximately $325,000 at the end of …
https://www.osc.ny.gov/local-government/audits/town/2014/10/17/town-clifton-financial-management-2014m-217East Rockaway Union Free School District – Extra-Classroom Activity Funds (2020M-85)
… is meant to be a learning experience for student club members. By not properly managing ECA finances, students … records including duplicate press-numbered receipts, club ledgers and activity logs and prepare profit and loss …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/15/east-rockaway-union-free-school-district-extra-classroom-activity-fundsDelhi Joint Fire District – Cash Receipts and Disbursements (2020M-142)
… and supported. Key Findings The Board ensured the $746,000 in cash receipts were deposited, recorded and reported and … Board did not properly audit claims and: A cash receipts log is not maintained and the Treasurer’s records are not … someone other than the Treasurer to maintain a receipt log to verify that money collected has been deposited. …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/delhi-joint-fire-district-cash-receipts-and-disbursements-2020m-142City of Cortland – Credit Accounts & Employee Reimbursements (2020M-141)
… take corrective action. Appendix B includes our comment on the issues raised in the City’s response letter. …
https://www.osc.ny.gov/local-government/audits/city/2021/05/14/city-cortland-credit-accounts-employee-reimbursements-2020m-141Town of Seneca Falls - Town Hall Capital Project (2018M-220)
… an initial amount to be used from its capital reserve for the project of nearly $2.6 million. However, it did not … approximately $265,000. The Board inadequately planned for the project, which resulted in the need to borrow … of work. Ensure that the use of reserve funding sources for capital projects are in compliance with applicable …
https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-seneca-falls-town-hall-capital-project-2018m-220Gates-Chili Central School District - Financial Management (2019M-53)
… District officials circumvented the statutory limit on surplus fund balance by making more than $12 million in … corrective action. Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/gates-chili-central-school-district-financial-management-2019m-53City of Long Beach - Financial Condition (2019M-133)
… plan. We conducted two separate audits of the City, one on financial condition and the other on leave accrual payments. The City submitted a response …
https://www.osc.ny.gov/local-government/audits/city/2019/12/11/city-long-beach-financial-condition-2019m-133East Irondequoit Central School District - Payroll and Leave Accruals (2019M-92)
… not supported. Also, she did not record taking a lunch break on 297 of 315 days, resulting in overtime or extra pay. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/east-irondequoit-central-school-district-payroll-and-leave-accruals-2019mCanastota Central School District - Financial Condition Management (2019M-174)
… Findings District officials could improve their management of the District’s financial condition. We found: Officials overestimated appropriations by a total of $7.1 million from 2015-16 through 2017-18, which resulted in most of the appropriated fund balance not being needed to fund …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/08/canastota-central-school-district-financial-condition-management-2019mGenesee Community College - Procurement, Cash Disbursements and College President's Compensation (2019M-81)
… bidding requirements. Ensure cash disbursement duties are adequately segregated and/or adequate compensating controls are in place. Clearly document all Board-approved …
https://www.osc.ny.gov/local-government/audits/community-college/2019/10/04/genesee-community-college-procurement-cash-disbursements-and-collegeTown of Frankfort - Board Oversight (2018M-58)
… health insurance benefits averaging $183,000 annually for elected officials in 2016 and 2017. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-frankfort-board-oversight-2018m-58City of Albany Industrial Development Agency - Project Approval and Monitoring (2018M-65)
City of Albany Industrial Development Agency Project Approval and Monitoring 2018M65
https://www.osc.ny.gov/local-government/audits/city/2018/09/21/city-albany-industrial-development-agency-project-approval-and-monitoring-2018m-65New York Mills Union Free School District – Procurement (2020M-79)
… Determine whether District officials sought competition for the purchase of good and services not subject to … District officials did not always seek competition for purchases that are not subject to competitive bidding. … duties. Officials did not always seek competition for professional services. No competition was sought for the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/new-york-mills-union-free-school-district-procurement-2020m-79East Islip Union Free School District - Financial Condition Management (2020M-24)
… action. Appendix B contains our comment on an issue raised in the District response. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/east-islip-union-free-school-district-financial-condition-managementVillage of Dering Harbor – Board Oversight (2020M-29)
Determine whether the Board provided adequate oversight of the Villages financial operations
https://www.osc.ny.gov/local-government/audits/village/2020/06/26/village-dering-harbor-board-oversight-2020m-29