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Malone Central School District – Payroll (2017M-278)
… District is located in the Towns of Bangor, Bellmont, Brandon, Burke, Constable, Duane, Franklin, Malone and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/malone-central-school-district-payroll-2017m-278Elmwood Village Charter School – Building Acquisition (2017M-237)
… July 1, 2015 through August 28, 2017. Background The Elmwood Village Charter School is located in the City of … Elmwood Village Charter School Building Acquisition 2017M237 …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/16/elmwood-village-charter-school-building-acquisition-2017m-237Cairo-Durham Central School District – Information Technology (2017M-246)
… the web filtering software to block access to sites that violate the acceptable use policy. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/16/cairo-durham-central-school-district-information-technology-2017m-246St. Regis Falls Central School District – Fund Balance (2016M-141)
… July 1, 2012 through January 31, 2016. Background The St. Regis Falls Central School District is located in the … Franklin County and the Towns of Hopkinton and Lawrence in St. Lawrence County. The District, which operates one school … St Regis Falls Central School District Fund Balance 2016M141 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/st-regis-falls-central-school-district-fund-balance-2016m-141Pulaski Academy and Central School District – Financial Condition (2016M-81)
… and the use of fund balance in annual budgets. Ensure that reserve fund balances are maintained at reasonable …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/pulaski-academy-and-central-school-district-financial-condition-2016m-81Otego-Unadilla Central School District – Financial Condition (2015M-245)
… officials adopted budgets from 2012-13 through 2014-15 that included $3.5 million of fund balance as a financing source. District officials are currently working …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/otego-unadilla-central-school-district-financial-condition-2015m-245Lyons Central School District – Multiyear Planning (2015M-337)
… comprehensive multiyear financial and capital plans. Adopt a formal reserve plan that includes the accumulation and use of reserve funds. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/lyons-central-school-district-multiyear-planning-2015m-337Highland Falls-Fort Montgomery Central School District – Financial Condition (2015M-341)
… by almost $1.7 million. The Board has not established a policy for funding and using the reserves. Key … balance is in compliance with statutory limits. Develop a formal reserve fund policy that outlines targeted funding levels and the conditions …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/highland-falls-fort-montgomery-central-school-district-financialNew Rochelle City School District – Financial Condition (2013M-377)
… heavily on unexpended fund balance from prior years as a financing source for annual budgets, which has reduced the … fund balance and identify other funding sources that can be used if these moneys are no longer available to …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/new-rochelle-city-school-district-financial-condition-2013m-377Town of Webb – Audit Follow-Up (2018M-188-F)
… five-member Board composed of four council members and a Town Supervisor. General fund appropriations for 2018 … of Review Based on our limited procedures, it appears that the Town has demonstrated limited progress implementing …
https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-webb-audit-follow-2018m-188-fVillage of Harriman – Water Department Billing (2014M-311)
… the Towns of Monroe and Woodbury, Orange County, and has a population of approximately 2,400. The Village is governed … had broken water meters. Key Recommendations Ensure that all late fees are applied to the customer accounts …
https://www.osc.ny.gov/local-government/audits/village/2015/01/09/village-harriman-water-department-billing-2014m-311Village of Yorkville – Budget Review (B3-13-7)
… of our review, except for certain matters, we found that the significant revenue and expenditure projections in … The Village has very limited fund balance and has proposed a limited contingency account. The Village’s tentative budget … contingency appropriation in its adopted 2013-14 budget. A contingency account of 5 percent of appropriations …
https://www.osc.ny.gov/local-government/audits/village/2013/04/10/village-yorkville-budget-review-b3-13-7Horseheads Central School District – Audit Follow-Up Letter (2016M-138-F)
… of Review Based on our limited procedures, it appears that the District has made progress implementing corrective …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/15/horseheads-central-school-district-audit-follow-letter-2016m-138-fVillage of Clifton Springs – Board Oversight (2014M-099)
… governed by an elected five-member Board of Trustees, has a population of approximately 2,100. Budgeted appropriations … Justice and the Clerk-Treasurer. The Board did not develop a comprehensive multiyear financial plan. Key Recommendations … Develop a formal, written long-term financial plan that projects operating needs and financing sources for a …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-clifton-springs-board-oversight-2014m-099Ramapo Catskill Library System – Procurement (2015M-84)
… 5, 2014. Background The Ramapo Catskill Library System is a nonprofit cooperative public library system located in the … libraries. Library System officials have not adopted a purchasing policy. Key Recommendations Establish and implement a competitive process when purchases that exceed the bidding threshold are made on behalf of …
https://www.osc.ny.gov/local-government/audits/library/2015/07/03/ramapo-catskill-library-system-procurement-2015m-84Rocky Point Union Free School District – Overtime (2021M-80)
… not adequately authorize, monitor or control overtime. As a result, the District may have incurred unnecessary costs. … Adequately monitor the overtime budget to ensure that sufficient appropriations were available for overtime …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/06/rocky-point-union-free-school-district-overtime-2021m-80Peekskill City School District - Network User Accounts (2021M-195)
… review enabled network user accounts and ensure that unneeded user accounts are immediately disabled. Provide …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/peekskill-city-school-district-network-user-accounts-2021m-195Ellenville Central School District – Network User Accounts (2022M-18)
… officials should have: Disabled 550 network user accounts that were no longer needed. Of the 550 unneeded accounts, 462 … for granting, changing and disabling user access. Maintain a list of authorized user accounts and routinely evaluate and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/ellenville-central-school-district-network-user-accounts-2022m-18Village of Deposit – Claims Auditing (2023M-173)
… Board of Trustees (Board) required adequate support for credit card claims. Key Findings Of the 93 credit card … without having support to show funds were being expended for legitimate Village purposes and increased the risk for fraud, waste or abuse. Key Recommendation Ensure the …
https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-deposit-claims-auditing-2023m-173Bellmore Union Free School District – Payroll (2023M-129)
… did not always approve, support and monitor overtime. As a result, overtime expenditures exceeded budgeted overtime by … during the audit period and officials increased the risk that employees may have been paid for unnecessary overtime. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/bellmore-union-free-school-district-payroll-2023m-129