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Phoenix Central School District – Financial Condition (2017M-96)
… Background The Phoenix Central School District is located in the Towns of Granby, Hastings, Palermo, Schroeppel and Volney in Oswego County and the Towns of Clay and Lysander in … next year’s appropriations exceeded the statutory limit by 4.2 to 8.1 percentage points for fiscal years 2013-14 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/08/04/phoenix-central-school-district-financial-condition-2017m-96Putnam/Northern Westchester Board of Cooperative Educational Services – Information Technology and Claims Auditing (2016M-205)
… the controls over IT and the claims auditing process for the period July 1, 2014 through April 6, 2016. Background … totaled approximately $92.5 million. Key Findings Four employees had unauthorized personal Internet usage. The rooms … and meaningful audit of claims prior to approving them for payment. … PutnamNorthern Westchester Board of …
https://www.osc.ny.gov/local-government/audits/boces/2016/09/30/putnamnorthern-westchester-board-cooperative-educational-services-informationSeaford Union Free School District – Extra-Classroom Activities (2016M-291)
… Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $63.6 million. Key Findings School …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/seaford-union-free-school-district-extra-classroom-activities-2016m-291Wynantskill Union Free School District – Purchasing (2022M-85)
… complete report - pdf] Audit Objective Determine whether the Wynantskill Union Free School District (District) sought … when purchasing goods and services that fell below the statutory bidding thresholds. Key Findings District … sought when purchasing goods and services that fell below the statutory bidding thresholds. Officials did not: Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/wynantskill-union-free-school-district-purchasing-2022m-85Town of Dayton – Financial Condition (2013M-90)
… The Town of Dayton is located in Cattaraugus County and has a population of approximately 1,900 residents. The … five-member Town Board comprised of the Town Supervisor and four council members. Budgeted appropriations for the … funds have unexpended surplus funds that are excessive. Key Recommendations Correct the accounting records …
https://www.osc.ny.gov/local-government/audits/town/2013/08/14/town-dayton-financial-condition-2013m-90Town of Hamden – Financial Condition (2013M-86)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for … January 1, 2011, to February 22, 2013. Background The Town of Hamden is located in Delaware County. The Town Board which …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-hamden-financial-condition-2013m-862020 Financial Condition Report – 2020 Financial Condition Report
… of two dramatically different periods to New York State. The nation’s longest recorded economic expansion … limits on business activity and significantly impacted the State’s economy. The transition to a new fiscal year then …
https://www.osc.ny.gov/reports/finance/2020-fcrAlexander Central School District – Financial Management (2020M-64)
… While the Board and District officials used $3.1 million in excess reserve funds as a financing source for a capital project, they did not do so in accordance with applicable statutes. Appropriations were … balance that will be used to fund operations. Use reserves in accordance with legal requirements. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/alexander-central-school-district-financial-management-2020m-64Town of Bennington - Financial Management (2019M-249)
… and did not properly monitor spending during the year. The highway fund had deficit fund balances during our …
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-bennington-financial-management-2019m-249Canaseraga Central School District - Financial Management (2019M-104)
… balance that was not used to finance operations. As of June 30, 2018, surplus fund balance totaled $365,000 and was …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/canaseraga-central-school-district-financial-management-2019m-104Alfred-Almond Central School District - Financial Management (2019M-131)
… comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Adopt a … action. Appendix B includes our comment on an issue raised in the District’s response. … Determine whether the Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/06/alfred-almond-central-school-district-financial-management-2019m-131Genesee Valley Central School District - Financial Management (2019M-231)
… comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Adopt a … fund policy, including plans for the use of reserves in accordance with applicable statutes. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/genesee-valley-central-school-district-financial-management-2019m-231Holland Central School District – Financial Management (2015M-58)
… Purpose of Audit The purpose of our audit was to review the District’s financial … Holland Central School District is located in the Towns of Holland, Colden, Wales, Sardinia, Concord and Aurora in …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/holland-central-school-district-financial-management-2015m-58Henry Johnson Charter School – Resident Tuition Billings and Collections (2023M-32)
… whether Henry Johnson Charter School (School) Board of Trustees (Board) and officials ensured tuition billings to … tuition billings were adequately supported for the sample of 30 students we reviewed, they did not ensure related … did not have access to the undeposited funds, and the risk of loss, diversion or theft of School funds was increased. …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/henry-johnson-charter-school-resident-tuition-billings-and-collectionsVillage of Victor – Financial Management (2015M-166)
… fund budgeted appropriations for the 2014-15 fiscal year were approximately $2.4 million. Key Findings The Board …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-victor-financial-management-2015m-166X.4.C Contacts – X. Guide to Vendor/Customer Management
… primary contact is the contact on the vendor’s Substitute W-9 form. The vendor’s primary contact must be someone that can …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4c-contactsTown of Clifton Park – Information Technology (2020M-162)
Determine whether Town of Clifton Park Town officials adequately safeguarded information technology IT resources
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-clifton-park-information-technology-2020m-162Amityville Union Free School District – Extra-Classroom Activity Fund (2021M-87)
… Because officials did not issue duplicate receipts prior to the 2020-21 school year, neither officials nor we could … The high school clubs’ 2018-19 records were lost due to poor controls, leaving no assurance that 2018-19 … Maintain duplicate receipts to document the source, date, amount and purpose of each collection. Maintain ECA …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/08/amityville-union-free-school-district-extra-classroom-activity-fund-2021mAbout this Report – 2021 Financial Condition Report
… economic, and demographic information in an easy-to-understand format. The report also presents basic … the Office of the New York State Comptroller, and is meant to complement those other reports, not to replace them. Detailed accounting data can be found in …
https://www.osc.ny.gov/reports/finance/2021-fcr/about-reportOneida Public Library District – Cash Disbursements (2015M-20)
… in 1996. The operating budget for the 2014-15 fiscal year totals $382,110. Key Findings The Board did not audit …
https://www.osc.ny.gov/local-government/audits/library/2015/05/08/oneida-public-library-district-cash-disbursements-2015m-20