Search
Wallkill Central School District – Financial Management (2015M-294)
… Purpose of Audit The purpose of our audit was to review the District’s financial management for the period … the amount of fund balance that is actually needed to cover expenditures. Review reserves to determine if the amounts reserved are justified, necessary …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/wallkill-central-school-district-financial-management-2015m-294Plattsburgh City School District – Internal Controls Over Payroll (2013M-74)
… Purpose of Audit The purpose of our audit was to determine if the District had established effective … controls over payroll for the period July 1, 2011, to December 31, 2012. Background The Plattsburgh City School … District officials implemented specific procedures to ensure that individuals reported and paid on the payrolls …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/plattsburgh-city-school-district-internal-controls-over-payroll-2013m-74Lockport City School District – Monitoring Transportation Contracts and Costs (2015M-200)
… Purpose of Audit The purpose of our audit was to evaluate the District’s transportation operations for the … did not provide all of the services which appeared to be his responsibility. The mileage information submitted … transportation services. Require the transportation vendor to submit records to support the total number of daily route …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/lockport-city-school-district-monitoring-transportation-contracts-andFranklin Square Union Free School District – Fund Balance (2016M-129)
… Purpose of Audit The purpose of our audit was to evaluate the District’s fund balance for the period July 1, 2014 … practices made it appear that the District needed to both raise the tax levy and use fund balance to close projected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/franklin-square-union-free-school-district-fund-balance-2016m-129Jamesville-Dewitt Central School District – Procurement (2016M-264)
JamesvilleDewitt Central School District Procurement 2016M264
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/jamesville-dewitt-central-school-district-procurement-2016m-264Oppenheim-Ephratah Central School District – Business Office Operations (2013M-70)
… Purpose of Audit The purpose of our audit was to determine if internal controls over Business Office … were appropriately designed and operating effectively to adequately safeguard District assets for the period July 1, 2011, to November 30, 2012. Background The Oppenheim-Ephratah …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/oppenheim-ephratah-central-school-district-business-office-operationsDelaware Academy Central School District at Delhi – Fund Balances (2016M-36)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management practices for … 2015. District officials did not use debt service funds to make payments on long-term debt. Key Recommendations … review all reserve balances and transfer excess funds to unrestricted fund balance, where allowed by law, or use …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/delaware-academy-central-school-district-delhi-fund-balances-2016m-36Ripley Central School District – Cost Savings and Budgeting (2014M-361)
… Purpose of Audit The purpose of our audit was to review cost savings and budgeting related to sending students to a neighboring District for the period July 1, 2012 through …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/03/ripley-central-school-district-cost-savings-and-budgeting-2014m-361Clarence Central School District – Financial Condition (2016M-128)
… Purpose of Audit The purpose of our audit was to examine the District’s management of financial activities … surpluses and excess fund balance, the District continued to increase the tax levy by approximately 3 percent each … of annually appropriating fund balance that is not needed to finance operations is, in effect, a reservation of fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/clarence-central-school-district-financial-condition-2016m-128Cattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services – Financial Management (2016M-77)
… Purpose of Audit The purpose of our audit was to review BOCES’ financial management practices for the … BOCES increased its reserves without adequate disclosure to the public and the districts and overfunded three … than $15 million in funds that should have been returned to the component and participating districts. Key …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-financialCamden Central School District – Financial Condition (2016M-51)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period … not effectively manage the District’s financial condition to ensure that the general fund’s unrestricted fund balance … with realistic estimates of expenditures. Develop a plan to use excess funds in a manner that benefits District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/camden-central-school-district-financial-condition-2016m-51Barker Central School District – Purchasing (2016M-208)
… Purpose of Audit The purpose of our audit was to review the District’s purchasing practices for the period … Key Recommendations Revise the purchasing policy to indicate when competitive quotes are required and describe the documentation that should be attached to each claim. Communicate the purchasing policy for securing …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/barker-central-school-district-purchasing-2016m-208Alexander Central School District – Financial Condition (2015M-227)
… our audit was to review the District’s financial condition for the period July 1, 2010 through August 4, 2015. … Board of Education. General fund appropriations for the 2015-16 fiscal year total $17 million. Key Finding …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/alexander-central-school-district-financial-condition-2015m-227Jasper-Troupsburg Central School District – Financial Condition (2015M-22)
… Purpose of Audit The purpose of our audit was to evaluate the District's financial condition for the period … resulting in a decrease in the amount of fund balance to precariously low levels. The Board has not developed a … The District has not taken corrective action in response to audits completed by a certified public accounting firm for …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/27/jasper-troupsburg-central-school-district-financial-condition-2015m-22Green Tech High Charter School – Resident Tuition Billing (2015M-2)
… Purpose of Audit The purpose of our audit was to examine the resident school district tuition billing … Board of Trustees. The School provides education to approximately 390 students. Resident district tuition … Key Findings The billing summary report was not reconciled to the students’ residency documentation on file. School …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/04/10/green-tech-high-charter-school-resident-tuition-billing-2015m-2Fishers Island Waste Management District -- Purchasing (2015M-292)
… Purpose of Audit The purpose of our audit was to evaluate the District’s purchasing practices for the … the best price and did not provide adequate documentation to support justification. Key Recommendations Amend the District’s purchasing policy to ensure it is in compliance with statutory competitive …
https://www.osc.ny.gov/local-government/audits/district/2016/01/29/fishers-island-waste-management-district-purchasing-2015m-292Town of Chazy – Water and Sewer District Financial Operations (2017M-42)
… Purpose of Audit The purpose of our audit was to determine whether Town officials effectively managed the … Key Findings The Town lacked effective procedures to ensure water and sewer charges were accurately billed, … Establish comprehensive policies and procedures to provide adequate guidance for water and sewer billing and …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-chazy-water-and-sewer-district-financial-operations-2017m-42Town of Kortright – Financial Management (2016M-397)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management for the period … policy that establishes reasonable levels of fund balance to be maintained in each fund, the reserves and target … needed, funding sources and when the reserves will be used to meet the Town's needs. Adopt comprehensive multiyear …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kortright-financial-management-2016m-397Town of Ithaca – Information Technology (2017M-52)
… password security, wireless security, mobile computing and storage devices or online banking. Town employees did not … password security, wireless security, mobile computing and storage devices and online banking. Require that all staff …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-ithaca-information-technology-2017m-52Town of Greene – Budget Practices (2016M-409)
… Purpose of Audit The purpose of our audit was to examine Town officials’ budget practices for the four … developed a policy for acceptable levels of fund balance to maintain. Town officials have not developed long-term … the levels of fund balance, including reserves, to be maintained in each fund to meet the Town’s needs. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greene-budget-practices-2016m-409