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Coxsackie-Athens Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-21)

… Central School District (District) used District resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff. Key Findings The District did not provide mental … Central School District District used District resources to provide the mental health component of the New York Safe …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/coxsackie-athens-central-school-district-mental-health-training-component

Putnam Central School District – Fund Balance Management (2020M-27)

… limit by 32.7 to 42.8 percentage points at the end of the last three fiscal years. Appropriations were … fund balance levels and the District did not use all of the fund balance appropriated to finance operations for … taxes. Adopt annual budgets with realistic estimates of appropriations. Periodically review and update the …

https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/putnam-central-school-district-fund-balance-management-2020m-27

Liverpool Central School District – Information Technology Assets (2020M-59)

… effectively managed hardware and software inventory to ensure that information technology (IT) assets are … Perform physical inventories of hardware and compare them to inventory records, and review software installed on … agreed with our recommendations and indicated they planned to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/liverpool-central-school-district-information-technology-assets-2020m-59

Town of Corning – Financial Condition (2020M-13)

Determine whether the Board effectively managed the Towns financial condition

https://www.osc.ny.gov/local-government/audits/town/2020/08/14/town-corning-financial-condition-2020m-13

Alexander Central School District – Financial Management (2020M-64)

… statutes. Appropriations were overestimated by a total of $7 million from 2015-16 through 2018-19. An average of $500,000 of fund balance was appropriated each year, but was not used …

https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/alexander-central-school-district-financial-management-2020m-64

Oneida City School District – Information Technology (2020M-80)

… did not adequately manage user accounts or administrative permissions to limit access to assets and data. Some District … Key Recommendations Review network user accounts and permissions, disable unnecessary accounts and remove excessive permissions. Monitor employees’ Internet use and enforce the …

https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/oneida-city-school-district-information-technology-2020m-80

Town of Greenville – Tax Collector (2020M-81)

… Collector properly recorded, deposited and remitted money in a timely manner. Key Findings The Tax Collector did not properly record or remit money in a timely manner. The Tax Collector’s records were insufficient to determine whether she deposited money in a timely manner. Property tax collections totaling $5.4 …

https://www.osc.ny.gov/local-government/audits/town/2020/10/23/town-greenville-tax-collector-2020m-81

Village of Hilton - Financial Management (2020M-31)

… appropriated fund balances in the general, water and sewer funds. Maintained unreasonable levels of fund balance in the general, water and sewer funds that ranged between 29 percent and 128 percent of …

https://www.osc.ny.gov/local-government/audits/village/2020/06/05/village-hilton-financial-management-2020m-31

Village of Port Chester - Dual Employment (2018M-91)

… who simultaneously worked another full-time municipal job worked the hours the Village compensated them for working. Key Findings … not confirm the three employees identified worked all the hours they were paid for. Village officials did not ensure … who simultaneously worked another fulltime municipal job worked the hours the Village compensated them fo …

https://www.osc.ny.gov/local-government/audits/village/2020/06/12/village-port-chester-dual-employment-2018m-91

Genesee Valley Central School District - Financial Management (2019M-231)

… comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Adopt a … fund policy, including plans for the use of reserves in accordance with applicable statutes. District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/genesee-valley-central-school-district-financial-management-2019m-231

Poland Volunteer Fire Company, Inc. - Financial Activities (2019M-218)

… were properly authorized, recorded and reported and that money was safeguarded. Key Findings The Board did not ensure … receipts, and require two members to count the money and certify the amounts submitted to the Treasurer. … were properly authorized recorded and reported and that money was safeguarded …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/02/14/poland-volunteer-fire-company-inc-financial-activities-2019m

Village of Port Dickinson – Capital Asset Accountability (2023M-68)

… did not maintain a complete and current capital asset list (asset list). We were unable to definitively locate and trace 32 of 35 assets reviewed to the Village’s asset list because the asset, purchase …

https://www.osc.ny.gov/local-government/audits/village/2023/08/18/village-port-dickinson-capital-asset-accountability-2023m-68

Genesee County – Purchasing (2015M-241)

… that it always made purchases from the vendor with the lowest bid price. County officials and employees who were provided with purchase cards did not always comply with the purchase card policy. The Treasurer’s office did not …

https://www.osc.ny.gov/local-government/audits/county/2016/03/25/genesee-county-purchasing-2015m-241

Starpoint Central School District – Financial Condition (2015M-266)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … by $820,000. The District has not used its debt reserve to fund debt payments, as required. Key Recommendations … report and use statutorily restricted debt reserves to pay related debt service. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/starpoint-central-school-district-financial-condition-2015m-266

Spencerport Central School District – Financial Condition (2016M-254)

… Purpose of Audit The purpose of our audit was to review the District’s financial condition and budgeting … Central School District is located in the Towns of Ogden, Gates, Greece and Parma in Monroe County. The District, which … realistic estimates of appropriations in the annual budget to ensure the tax levy is not higher than necessary. Review …

https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/spencerport-central-school-district-financial-condition-2016m-254

Worcester Central School District – Unassigned Fund Balance (2016M-1)

… July 1, 2014 through November 16, 2015. Background The Worcester Central School District is located in the Town of … County and the Towns of Decatur, Maryland, Westford and Worcester in Otsego County. The District, which operates one … Worcester Central School District Unassigned Fund Balance …

https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/worcester-central-school-district-unassigned-fund-balance-2016m-1

Putnam/Northern Westchester Board of Cooperative Educational Services – Information Technology and Claims Auditing (2016M-205)

… Cooperative Educational Services consists of 18 component school districts and operates at three campuses. BOCES is …

https://www.osc.ny.gov/local-government/audits/boces/2016/09/30/putnamnorthern-westchester-board-cooperative-educational-services-information

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