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Bainbridge-Guilford Central School District – School Lunch Operations (2015M-172)

… Purpose of Audit The purpose of our audit was to determine whether District officials … ensured that meals offered to students were nutritious and prepared economically for the period July 1, 2013 through …

https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bainbridge-guilford-central-school-district-school-lunch-operations-2015m

The Academy Charter School – Board Oversight (2014M-295)

… board. The School, which was established in 2008 under State University of New York authorization, is governed by a …

https://www.osc.ny.gov/local-government/audits/charter-school/2017/11/22/academy-charter-school-board-oversight-2014m-295

Town of Newfane – Supervisor's Financial Records (2017M-7)

… 17, 2016. Background The Town of Newfane is located in Niagara County and has a population of approximately …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-newfane-supervisors-financial-records-2017m-7

Village of Gilbertsville – Cash Receipts and Disbursements (2014M-267)

… has approximately 400 residents. The Village is governed by an elected three-member Board of Trustees. Budgeted …

https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-gilbertsville-cash-receipts-and-disbursements-2014m-267

Mastic Beach Fire District – Cash Disbursements (2017M-38)

… 1, 2015 through September 30, 2016. Background The Mastic Beach Fire District is a district corporation of the State, … Mastic Beach Fire District Cash Disbursements 2017M38 …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/24/mastic-beach-fire-district-cash-disbursements-2017m-38

Town of Lyons - Real Property Tax Exemptions Administration (2018M-216)

… with 108 agricultural, non-profit and not-for-profit, senior citizen, veteran and other exemptions. The Assessor: Granted …

https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-lyons-real-property-tax-exemptions-administration-2018m-216

Bolton Central School District - Fund Balance Management (2018M-249)

… reduce reserve balances to reasonable levels in accordance with applicable statutes. District officials generally agreed with our recommendations and have initiated, or indicated …

https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/bolton-central-school-district-fund-balance-management-2018m-249

Madison Central School District - Reserves and Debt Service Fund (2019M-63)

… not used towards the $2.8 million in debt payments made by the District during the three-year audit period. Key … should be made to unrestricted fund balance as allowed by law, or to other reserves per statutes. Use money in the …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/madison-central-school-district-reserves-and-debt-service-fund-2019m-63

Glens Falls City School District - Financial Management (2019M-12)

… Determine whether District officials effectively managed general fund balance. Key Findings The District’s reported … Determine whether District officials effectively managed general fund balance …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/18/glens-falls-city-school-district-financial-management-2019m-12

City of Yonkers - Internal Controls Over Cash Collections (2018M-14)

… revenues ($17,241) collected from credit card payments due to the credit card vendor improperly withholding funds. Ice … for due to inadequate segregation of duties. Cash was not deposited for as many as 93 days after being collected. … Appendix C includes our comments on issues raised in the City’s response letter. …

https://www.osc.ny.gov/local-government/audits/city/2019/11/22/city-yonkers-internal-controls-over-cash-collections-2018m-14

Richfield Springs Central School District - Fixed Assets (2019M-140)

… be located, 39 were not recorded in the master inventory list, 12 did not have asset tags and four had the incorrect …

https://www.osc.ny.gov/local-government/audits/school-district/2019/09/20/richfield-springs-central-school-district-fixed-assets-2019m-140

Town of Saranac - Cash Management (2019M-32)

… to banking services. Key Recommendations Periodically request proposals for banking services from multiple …

https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-saranac-cash-management-2019m-32

Town of Webb - Financial Oversight and Ambulance Services (2018M-161)

… 2013 through 2017, unrestricted fund balances increased by nearly 100 to 200 percent. The Board has not adequately … collected for ambulance services, which is not authorized by law. 1 Key Recommendations Develop and adopt budgets with …

https://www.osc.ny.gov/local-government/audits/town/2018/11/30/town-webb-financial-oversight-and-ambulance-services-2018m-161

Dansville Central School District - Information Technology and Non-Instructional Employee Leave Benefits (2018M-169)

… have not adopted adequate security policies and procedures to safeguard IT assets. District officials did not provide IT security awareness training for employees. As of February 27, 2018, leave balances for 31 of the 40 … IT control weaknesses were communicated confidentially to District officials. Key Recommendations Adopt …

https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/dansville-central-school-district-information-technology-and-non

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