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Sodus Central School District – Financial Management (2016M-392)
… Central School District is located in the Towns Arcadia and Sodus, Wayne County. The District, which operates three … does not have a written plan detailing the appropriate and necessary levels for reserve funds and how they are to be monitored, analyzed and maintained. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/sodus-central-school-district-financial-management-2016m-392Randolph Academy Union Free School District – Financial Management (2015M-248)
… the fiscal year. District officials do not prepare monthly cash flow statements. Key Recommendations Adopt written … rates are provided in a timely manner. Prepare monthly cash flow statements and present them to the Board. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/randolph-academy-union-free-school-district-financial-management-2015mNorth Collins Central School District – Financial Management (2016M-189)
… the Towns of North Collins, Collins, Concord, Brant, Eden and Evans in Erie County. The District, which operates two … approximately $15.5 million. Key Findings The Board and District officials did not adopt reasonable budgets or ensure that fund balance and reserves were managed in accordance with statutes. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-collins-central-school-district-financial-management-2016m-189Hannibal Central School District – Financial Condition (2017M-23)
Hannibal Central School District Financial Condition 2017M23
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/hannibal-central-school-district-financial-condition-2017m-23Fonda-Fultonville Central School District – Reserves Management (2021M-157)
… the Board of Education (Board) properly managed reserve funds. Key Findings The Board did not properly fund, use or manage reserve funds according to applicable laws or best practices. The … a written plan for future funding and use of reserve funds and ensure amounts are necessary and reasonable. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/fonda-fultonville-central-school-district-reserves-management-2021m-157Town of Harpersfield – Claims Auditing (2024M-71)
… claims to determine whether the claims represented actual and necessary expenditures and whether proposed payments were for valid purposes. Of the … the audit period, we reviewed 124 claims totaling $400,604 and determined that: The Board did not properly audit …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-harpersfield-claims-auditing-2024m-71Town of Castile – Tax Collection Remittance (P1-24-23)
Determine whether the Town of Castile Town Town ClerkTax Collector Clerk remitted all collections as required by New York State Town Law Town Law
https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-castile-tax-collection-remittance-p1-24-23Arkville Fire District – Internal Controls Over Financial Activities (2015M-65)
… District is a district corporation of the State, distinct and separate from the Town of Middletown, and is located in Delaware County. The District is governed … does not periodically review the bank reconciliations and bank statements or compare canceled check images to …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/03/arkville-fire-district-internal-controls-over-financial-activities-2015m-65Marathon Joint Fire District – Investment Program (2023M-76)
… complete report – pdf] Audit Objective Determine whether Marathon Joint Fire District (District) officials developed … audit marathon fire district …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/20/marathon-joint-fire-district-investment-program-2023m-76Village of Franklin – Fund Balance Management (2018M-13)
… effectively managed the Village’s fund balance for the period June 1, 2016 through November 10, 2017. Background The …
https://www.osc.ny.gov/local-government/audits/village/2018/05/04/village-franklin-fund-balance-management-2018m-13Westchester County – Budget Review (B18-6-2)
… budget for the 2018 fiscal year are reasonable. Background Westchester County, adopted a total budget of approximately … Westchester County Budget Review B1862 …
https://www.osc.ny.gov/local-government/audits/county/2018/03/30/westchester-county-budget-review-b18-6-2Marathon Central School District – Fund Balances (2017M-280)
… period July 1, 2016 through June 30, 2017. Background The Marathon Central School District serves seven towns in … Marathon Central School District Fund Balances 2017M280 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/marathon-central-school-district-fund-balances-2017m-280Jordan-Elbridge Central School District – Financial Condition Management (2017M-241)
… June 30, 2017. Background The Jordan-Elbridge Central School District is located in the Towns of Brutus and Sennett … JordanElbridge Central School District Financial Condition Management 2017M241 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/26/jordan-elbridge-central-school-district-financial-condition-managementGreater Amsterdam School District – Financial Condition (2016M-110)
… 1, 2012 through December 31, 2015. Background The Greater Amsterdam School District is located in the City of Amsterdam, the Town of Amsterdam and portions of the Towns of Florida and Mohawk in … Greater Amsterdam School District Financial Condition 2016M110 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/greater-amsterdam-school-district-financial-condition-2016m-110Alden Central School District – Financial Management (2016M-372)
… is governed by an elected seven-member Board of Education. General fund budgeted appropriations for the 2016-17 fiscal … per year, or 15.8 percent. The employee benefit accrued liability reserve, the unemployment insurance reserve and the insurance reserve are overfunded. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/alden-central-school-district-financial-management-2016m-372Western New York Maritime Charter School – Financial Operations (2015M-124)
… 1, 2013 through March 27, 2015. Background The Western New York Maritime Charter School, which is located in the … or requiring them to be current, to verify student residence. The School did not obtain three written quotes, as … or moving and that require periodic verification of the residence of students. Approve all contracts and ensure that …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/10/02/western-new-york-maritime-charter-school-financial-operations-2015m-124Dansville Central School District – Separation Payments (2016M-102)
Dansville Central School District Separation Payments 2016M102
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/dansville-central-school-district-separation-payments-2016m-102Corning City School District – Procurement (2016M-222)
… Corning City School District is located in the Towns of Big Flats and Catlin in Chemung County; the Towns of Dix and … for the 2015-16 fiscal year totaled approximately $102.5 million. Key Findings The District's procurement policy …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/corning-city-school-district-procurement-2016m-222Cato-Meridian Central School District – Procurement of Professional Services (2016M-13)
… The Cato-Meridian Central School District is located in the Towns of Cato, Conquest, Ira, Sterling and Victory in Cayuga County, the Towns of Granby and Hannibal in Oswego County, the Town of Lysander in Onondaga County and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/cato-meridian-central-school-district-procurement-professional-servicesAmherst Central School District –Financial Condition (2016M-167)
… Background The Amherst Central School District is located in the Towns of Amherst and Cheektowaga in Erie County. The District, which operates four schools … balances totaling $954,000. Key Recommendations Conduct a careful and thorough review of the monthly budget status …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/amherst-central-school-district-financial-condition-2016m-167