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Vestal Central School District – Fund Balances (2017M-91)
… Purpose of Audit The purpose of our audit was to examine the District’s financial management practices for … fund balance has increased by $6.3 million (38 percent) to $22.6 million from 2013-14 through 2015-16 and unassigned … all reserve balances and transfer overfunded amounts to unassigned fund balance, where allowed by law, or other …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/vestal-central-school-district-fund-balances-2017m-91Warsaw Central School District – Financial Management (2016M-278)
… Purpose of Audit The purpose of our audit was to review the District’s financial management activities for the period July 1, 2012 through June 13, 2016. Background … Wyoming County. The District, which operates two schools with approximately 900 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/warsaw-central-school-district-financial-management-2016m-278Lancaster Central School District – Financial Condition (2016M-101)
… Lancaster Central School District (District) is located in the Towns of Lancaster, Cheektowaga and Elma in Erie County. The District, which operates seven schools … of appropriations and the use of fund balance and reserves in the annual budget. Ensure the debt reserve is used to pay …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lancaster-central-school-district-financial-condition-2016m-101Mahopac Central School District – Financial Condition (2013M-302)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2012, to June 30, 2013. Background The Mahopac Central School … Findings The District was identified as being susceptible to fiscal stress due to a general fund operating deficit …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/10/mahopac-central-school-district-financial-condition-2013m-302Friendship Central School District –Procurement (2016M-175)
… July 1, 2014 through February 9, 2016. Background The Friendship Central School District is located in the Towns of Friendship, Belfast, Cuba and Wirt in Allegany County. The … Friendship Central School District Procurement 2016M175 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/friendship-central-school-district-procurement-2016m-175North Babylon Union Free School District – Online Banking (2023M-156)
… Union Free School District (District) officials ensured online banking transactions were appropriate and secure. Key Findings While we determined that online banking transactions were appropriate, the Board of … Law (GML) Section 5-a and must improve controls over online banking to ensure these transactions are secure. In …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/north-babylon-union-free-school-district-online-banking-2023m-156Town of Lincoln - Disbursements (2022M-198)
… did not maintain time records to support the hours for which they were paid and one bookkeeper received $1,751 …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-disbursements-2022m-198Willsboro Central School District – Student State Aid (2023M-119)
… manner for all special education students. Review all unclaimed State aid and submit any eligible claims for …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/02/willsboro-central-school-district-student-state-aid-2023m-119Saratoga Springs City School District – Procurement (2023M-25)
… 30 contracts totaling $1.2 million). Maintain contract pricing documentation for 13 contracts (43 percent) totaling … requirements. Maintain adequate documentation to support pricing and purchase decisions. Ensure that the purchasing …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/15/saratoga-springs-city-school-district-procurement-2023m-25Chenango Valley Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-162)
… and adopted an information technology (IT) contingency plan. Key Findings District officials did not adequately … if accessed by attackers, could be used to inappropriately access and view personal, private and sensitive information … plan, update the plan as needed and distribute it to all responsible parties. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/chenango-valley-central-school-district-network-user-accounts-andVillage of Washingtonville – Village Hall Building Project and Board Oversight (2015M-37)
… 12, 2013 and to examine the management of the Village Hall building project and other selected financial activities for … and provide oversight and management of the Village Hall building project. The second floor of the Village Hall is … Village of Washingtonville Village Hall Building Project and Board Oversight 2015M37 …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-washingtonville-village-hall-building-project-and-board-oversight-2015mHorseheads Central School District – Network Access Controls (2021M-127)
… if the District was appropriately billed or receiving the best value for IT services. Did not establish formal policies …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/horseheads-central-school-district-network-access-controls-2021m-127Hudson Housing Authority – Board Oversight (2016M-302)
… not adopted policies and procedures to ensure that cash receipt, cash disbursement and bank reconciliations duties …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/10/28/hudson-housing-authority-board-oversight-2016m-302Town of Butternuts – Disbursements (2021M-62)
… account that, at times, had more than $500,000 on deposit. In addition, the Board allowed debit cards to be used, which resulted in a circumvention of the Town’s disbursement controls. While … action. Appendix B includes our comment on an issue raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2021/08/06/town-butternuts-disbursements-2021m-62Kirkwood Fire Company District No. 1, Inc. – Collections and Disbursements (2021M-73)
… pdf ] Audit Objective Determine whether the Kirkwood Fire Company District No. 1 Inc. (Company) officials established adequate controls over … money was adequately safeguarded and accounted for and Company officials did not establish adequate controls over … Determine whether the Kirkwood Fire Company District No1 Inc Company officials established …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/10/08/kirkwood-fire-company-district-no-1-inc-collections-andCommack Public Library District – Selected Financial Operations (2015M-132)
… Purpose of Audit The purpose of our audit was to assess District operations for the period July 1, 2013 … as required by GML. The Board did not solicit quotes to obtain goods and services that are not required to be competitively bid, in accordance with GML. The Board …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/commack-public-library-district-selected-financial-operations-2015m-132Town of Columbus – Budget Development Practices (2012M-225)
… August 1, 2012. Background The Town of Columbus is located in Chenango County. An elected five-member Town Board, … Supervisor did not develop sound budgets based on actual current needs and/or past activity. Instead, the Board’s adopted budgets included revenue estimates that were consistently less than revenues actually …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-columbus-budget-development-practices-2012m-225Village of Round Lake – Budgeting Practices and Financial Condition (2015M-26)
Village of Round Lake Budgeting Practices and Financial Condition 2015M26
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-round-lake-budgeting-practices-and-financial-condition-2015m-26