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Campbell-Savona Central School District – Budget Review (B2-13-12)
… expenditure projections in the District’s tentative budget for the 2013-14 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/campbell-savona-central-school-district-budget-review-b2-13-12Plattekill Public Library – Procurement and Investment of Funds (2020M-143)
… The Board did not: Ensure required quotes were obtained for the purchase of security cameras. Adopt a procurement … services. As a result, officials did not seek competition for six professional service providers receiving payments … professional services and ensure competition is obtained for such services. Ensure future investments are made in …
https://www.osc.ny.gov/local-government/audits/library/2021/04/16/plattekill-public-library-procurement-and-investment-funds-2020m-143Town of Mount Pleasant – Financial Condition (2013M-303)
… of our audit was to examine the Town’s financial condition for the period January 1, 2012, to August 13, 2013. … Town Supervisor. The Town’s budgeted appropriations for all funds in 2012 were approximately $39.9 million and … to the Board relying on fund balance as a financing source for operations. The Board did not adopt a policy, or ensure …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-mount-pleasant-financial-condition-2013m-303Copiague Fire District – Procurement (2020M-114)
… District (District) officials used a competitive process to procure goods, services and professional service providers … officials did not always use a competitive process to procure goods, services or professional services or ensure … disagreed with certain findings but indicated they plan to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/copiague-fire-district-procurement-2020m-114Bayport Fire District – Credit Card Use (2016M-394)
… of the State, distinct and separate from the Town of Islip in Suffolk County. The District, which provides fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/bayport-fire-district-credit-card-use-2016m-394Ballston Lake Fire District – Length of Service Awards Program Service Credit (2016M-379)
… Length of Service Awards Program (LOSAP) service credit for the period January 1, 2015 through July 31, 2016. … Board of Fire Commissioners. Budgeted appropriations for 2015 were approximately $184,000. Key Findings In 2015 … District policy, and the District did not award points for participation in miscellaneous activities in accordance …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/17/ballston-lake-fire-district-length-service-awards-program-service-creditTown of Otselic – Selected Financial Operations (2012M-220)
… the Board’s oversight of selected financial activities for the period January 1, 2011, through June 4, 2012. … community development moneys is prepared, and procedures for outstanding loan collection are enforced. Establish … and in a timely manner. Ensure that all disbursements are for approved Town purposes and based on a supported and …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-otselic-selected-financial-operations-2012m-220New York State Comptroller DiNapoli: Statement on Arrest of Morris Central School District Official
… investigation by his office, the United States Attorney for the Northern District of New York, the Federal Bureau of … personal shopping,” said DiNapoli. “I thank U.S. Attorney for the Northern District of New York Antoinette T. Bacon and the FBI for their continued partnership in rooting out public …
https://www.osc.ny.gov/press/releases/2020/09/new-york-state-comptroller-dinapoli-statement-arrest-morris-central-school-district-officialManorville Fire District – Board Oversight and Fuel (2016M-411)
… internal control environment and selected expenditures for the period January 1, 2015 through July 31, 2016. … Board of Fire Commissioners. Budgeted appropriations for 2016 totaled approximately $1.8 million. Key Findings The … to gasoline credit card claims when they are submitted for approval. … Manorville Fire District Board Oversight and …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/10/manorville-fire-district-board-oversight-and-fuel-2016m-411Bradford Volunteer Fire Company, Inc. – Apparent Misappropriation of Funds (2016M-91)
… audit was to evaluate the Company’s financial operations for the period January 1, 2014 through September 17, 2015. … The Bradford Volunteer Fire Company, Inc. is a not-for-profit organization that provides fire protection and … four-member Board of Directors. Budgeted appropriations for 2015 totaled $100,000. Key Findings The Board did not …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/bradford-volunteer-fire-company-inc-apparent-misappropriationPort Jervis City School District – Financial Condition (2016M-319)
… our audit was to review the District’s financial condition for the period July 1, 2014 through June 30, 2016. Background … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $65 … Use surplus fund balance as a financing source for funding one-time expenditures, funding needed reserves or …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/port-jervis-city-school-district-financial-condition-2016m-319Sherman Central School District – Claims Processing (2016M-352)
… Purpose of Audit The purpose of our audit was to examine the claims audit process for the period July 1, … million. Key Findings The Board and District officials have not developed adequate written policies and procedures … and includes specific guidance and requirements to ensure the claims auditor adequately performs her duties. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/sherman-central-school-district-claims-processing-2016m-352Union Springs Central School District – Retiree Health Insurance Contributions (2016M-75)
… the controls over retiree health insurance contributions for the period July 1, 2014 through January 5, 2016. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year were $17.8 million. Key Finding … of the change, the District will pay more than it should for the insurance coverage. Key Recommendation Enhance …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/union-springs-central-school-district-retiree-health-insuranceStamford Central School District – Fund Balances (2016M-106)
… to evaluate the District’s financial management practices for the period July 1, 2014 through January 20, 2016. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $9 million. … percent legal limit. None of the appropriated fund balance for the 2011-12 through 2015-16 fiscal years was used to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/stamford-central-school-district-fund-balances-2016m-106Hewlett-Woodmere Union Free School District – Financial Condition (2016M-402)
… our audit was to review the District’s financial condition for the period July 1, 2012 through May 31, 2016. Background … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $113.6 … general fund budgets that include realistic estimates for appropriations. Discontinue the practice of adopting …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/hewlett-woodmere-union-free-school-district-financial-condition-2016m-402Whitesville Central School District – Financial Management (2016M-313)
… review the District’s management of financial activities for the period July 1, 2012 through April 8, 2016. Background … Board of Education. General fund budgeted appropriations for the 2015-16 fiscal year totaled approximately $6.7 … of appropriations based on actual needs and that estimates for the planned use of fund balance are accurate and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/whitesville-central-school-district-financial-management-2016m-313North Collins Central School District – Financial Management (2016M-189)
… The North Collins Central School District is located in the Towns of North Collins, Collins, Concord, Brant, Eden and Evans in Erie County. The District, which operates two schools with … or ensure that fund balance and reserves were managed in accordance with statutes. The District used a contingency …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-collins-central-school-district-financial-management-2016m-189Amherst Central School District –Financial Condition (2016M-167)
… Purpose of Audit The objective of our audit was to review the District’s management of financial activities … Background The Amherst Central School District is located in the Towns of Amherst and Cheektowaga in Erie County. The … fiscal year were $53.6 million. Key Findings The Board did not appropriately budget for certain expenditures totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/amherst-central-school-district-financial-condition-2016m-167Campbell-Savona Central School District – Budget Review (B2-16-6)
… Purpose of Budget Review The purpose of our budget review was to … real property taxes by using fund balance and reserve funds to finance operations as appropriate. Review all …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/13/campbell-savona-central-school-district-budget-review-b2-16-6Elmira City School District – Financial Condition (2014M-348)
… audit was to evaluate the District’s financial condition for the period July 1, 2011 through September 24, 2014. … with approximately 6,500 students. Operating expenditures for the 2013-14 fiscal year totaled approximately $105 … policy that clearly communicates the purpose and intent for establishing each reserve fund and the manner in which …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/06/elmira-city-school-district-financial-condition-2014m-348