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Bemus Point Central School District - Financial Management (2019M-216)
… an average of $400,000 of fund balance that was not used to finance operations. The District improperly restricted … and the amount of fund balance that will be used to fund operations. Return the improperly restricted money to the general fund. Reduce surplus fund balance to comply …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/14/bemus-point-central-school-district-financial-management-2019m-216Village of Stamford – Pool Capital Project Planning and Monitoring (2022M-204)
… – pdf] Audit Objective Determine whether the Village of Stamford (Village) Board of Trustees (Board) transparently … they plan to initiate corrective action. … audit village stamford pool capital project planning monitoring …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-pool-capital-project-planning-and-monitoring-2022m-204Morristown Central School District – Information Technology (2021M-137)
… plan that details how District officials would respond to IT disruptions. Officials did not: Develop written … procedures for granting, changing and revoking user access to the overall network. Perform periodic reviews of network user accounts to determine whether they were appropriate or needed. In …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/morristown-central-school-district-information-technology-2021m-137Haldane Central School District – Information Technology (2021M-84)
… network user accounts with administrative permissions, to be used for non-administrative activities. Sensitive IT control weaknesses were communicated confidentially to officials. Key Recommendations Evaluate all network user accounts to ensure unneeded network user accounts are disabled. Assess …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/05/haldane-central-school-district-information-technology-2021m-84Nanuet Union Free School District – Payroll (2015M-287)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over payroll for the period … of overtime or the use of alternate work schedules to reduce the need for overtime. The Board is not given accurate information regarding overtime to make informed decisions. District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/nanuet-union-free-school-district-payroll-2015m-287Canastota Central School District – Payroll (2016M-56)
… by an elected seven-member Board of Education. General fund expenditures for the 2014-15 fiscal year totaled …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/canastota-central-school-district-payroll-2016m-56Millbrook Central School District – Claims Processing (2015M-48)
… Purpose of Audit The purpose of our audit was to examine the District’s claims auditing process for the … million. Key Findings The claims auditor did not report to the Board and did not provide reports detailing claims … results. The claims auditor did not properly review claims to ensure that they were accurate, properly supported and for …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/12/millbrook-central-school-district-claims-processing-2015m-48Discovery Charter School – Internal Controls Over Cash Disbursements (2015M-14)
… Charter School is located in the Town of Greece in Monroe County and is governed by a nine-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/05/29/discovery-charter-school-internal-controls-over-cash-disbursements-2015mBinghamton City School District – Financial Condition (2013M-242)
… 1, 2011 through May 20, 2013. Background The Binghamton City School District is located in the City of Binghamton and the Town of Fenton in Broome County. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/24/binghamton-city-school-district-financial-condition-2013m-242Bainbridge-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 … Key Findings The District is serving nutritious meals to its students and the meals are prepared economically. The …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bainbridge-guilford-central-school-district-school-lunch-operations-2015mThe Academy Charter School – Board Oversight (2014M-295)
… provides education to approximately 490 students from kindergarten through grade six. Operating expenditures for …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/11/22/academy-charter-school-board-oversight-2014m-295Town of Newfane – Supervisor's Financial Records (2017M-7)
… of our audit was to review the Supervisor's financial records and reports for the period January 1, 2015 through … and the Town's CPA firm to maintain the Town's accounting records and perform the Town's financial reporting without …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-newfane-supervisors-financial-records-2017m-7Village of Homer – Purchasing and Credit Cards (2017M-112)
… 1, 2015 through April 13, 2017. Background The Village of Homer is located in the Town of Homer in Cortland County. The Village, which has a population …
https://www.osc.ny.gov/local-government/audits/village/2017/09/08/village-homer-purchasing-and-credit-cards-2017m-112Village of Fayetteville – Information Technology Policies (2017M-47)
… Purpose of Audit The purpose of our audit was to determine if the Board established policies and procedures to adequately safeguard electronic data and computer … Department personnel had active user accounts and access to the Department network. Village officials did not provide …
https://www.osc.ny.gov/local-government/audits/village/2017/05/26/village-fayetteville-information-technology-policies-2017m-47Rome City School District – Financial Management (2015M-215)
… Purpose of Audit The purpose of our audit was to examine the District’s financial management practices for … July 1, 2013 through January 31, 2015. Background The Rome City School District is located in the City of Rome and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/rome-city-school-district-financial-management-2015m-215Hamilton Central School District – School Lunch Fund Financial Condition (2016M-136)
… and the Towns of Brookfield, Eaton, Hamilton, Lebanon and Madison in Madison County. The District, which operates one cafeteria …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hamilton-central-school-district-school-lunch-fund-financial-conditionGreat Neck Union Free School District – Fuel (2016M-82)
… Purpose of Audit The purpose of our audit was to determine if the District properly safeguarded its fuel … accountability and there were no written procedures to provide guidance to employees. Officials did not investigate variances …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/great-neck-union-free-school-district-fuel-2016m-82Charter School of Inquiry – Student Enrollment and Billing (2017M-74)
… $2.5 million. Key Findings Student enrollment and attendance was not always adequately supported. Certain … were not accurate. School officials did not retain 2015-16 attendance records. Key Recommendations Ensure that student … software vendor to arrange for access to 2015-16 student attendance records. … Charter School of Inquiry Student …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/charter-school-inquiry-student-enrollment-and-billing-2017m-74Town of Sempronius – Real Property Tax Exemptions Administration (2023M-66)
… Key Findings The Assessor did not properly administer all of the real property tax exemptions we reviewed. The …
https://www.osc.ny.gov/local-government/audits/town/2023/08/18/town-sempronius-real-property-tax-exemptions-administration-2023m-66Cold Spring Harbor Central School District – Capital Assets (2023M-37)
… complete report – pdf] Audit Objective Determine whether Cold Spring Harbor Central School District (District) … they planned to initiate corrective action. … audit cold spring harbor school district …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/cold-spring-harbor-central-school-district-capital-assets-2023m-37