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Town of Carlton – Town Supervisor’s Fiscal Responsibilities (2017M-263)
… complete and accurate accounting records and deposit all money in a timely manner. Submit annual financial reports to …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-carlton-town-supervisors-fiscal-responsibilities-2017m-263Jordan-Elbridge Central School District – Financial Condition Management (2017M-241)
… service fund over the past four years without using this money for debt payments. The Board has not adopted … to ensure they do not accumulate to excessive levels. Use money in the debt service fund to pay related debt service …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/26/jordan-elbridge-central-school-district-financial-condition-managementPUC Achieve Charter School – Board Oversight (2016M-316)
… of Rochester in Monroe County, is a public school financed by local, State and federal resources that is not under the … of the local school board. The School, which is governed by a seven-member Board of Trustees, provided education to … operations, revenues fell short of estimates, compounded by higher-than-expected expenditures, resulting in a year-end …
https://www.osc.ny.gov/local-government/audits/school-district/2017/05/05/puc-achieve-charter-school-board-oversight-2016m-316Pembroke Central School District – Financial Management (2016M-31)
… Purpose of Audit The purpose of our audit was to review the District’s management of financial activities … years’ budgets. Four of the District’s reserves appear to be overfunded or contain funds that are improperly … and the use of fund balance in the annual budgets to avoid raising more real property taxes than necessary. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/pembroke-central-school-district-financial-management-2016m-31Niagara Falls City School District – Fuel Accountability (2015M-178)
… 11 schools with approximately 7,100 students, is governed by an elected nine-member Board of Education. Budgeted … process. Key Recommendations Ensure that fuel purchased by the District is used solely for District purposes and seek … provisions which allow contractors to use fuel purchased by the District for non-District purposes. Establish adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/niagara-falls-city-school-district-fuel-accountability-2015m-178Chautauqua Lake Central School District – Nonresident Tuition (2016M-7)
… two schools with approximately 924 students, is governed by an elected seven-member Board of Education. Budgeted … The District under-billed Ripley Central School District by $41,125. One nonresident student was not billed for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/chautauqua-lake-central-school-district-nonresident-tuition-2016m-7Village of Holley – Financial Condition of the Water and Sewer Funds (2014M-334)
… Purpose of Audit The purpose of our audit was to evaluate the financial condition of the Village’s water … funds relied on interfund advances from the general fund to help finance operations. The Board did not adopt realistic … financial plan. Key Recommendations Develop a plan to repay outstanding interfund loans or authorize transfers …
https://www.osc.ny.gov/local-government/audits/village/2015/04/03/village-holley-financial-condition-water-and-sewer-funds-2014m-334Candor Central School District – Separation Payments and Leave Accruals (2022M-21)
… leave accruals were accurate, supported and approved. Due to the lack of oversight, we found: Eight employees, … (CBAs), which resulted in potential net overpayments to nine employees of more than $1,600. Key Recommendations Consult with legal counsel to review identified overpayments in this report and, where …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/candor-central-school-district-separation-payments-and-leave-accrualsGilboa-Conesville Central School District – Fund Balance Management (2022M-175)
… fund balance exceeded the 4 percent statutory limit in each of the last three fiscal years by 3.1 to 12.8 … surplus fund balance to comply with the statutory limit in a manner beneficial to taxpayers. Adopt a written reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/gilboa-conesville-central-school-district-fund-balance-management-2022mGreenville Central School District – Information Technology (2016M-221)
… distributed or tested on a regular basis. The District’s web filter permitted categories that did not appear to be for … recovery policy is periodically updated. Adjust the web content filtering to ensure that staff and students are …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/greenville-central-school-district-information-technology-2016m-221Randolph Academy Union Free School District – Financial Management (2015M-248)
… District is a special act school district, created by the State Legislature in 1985, operating in the Town of Randolph … it rebills districts and agencies for services, from the State Education Department (SED) an average of 688 days after …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/randolph-academy-union-free-school-district-financial-management-2015mWestern New York Maritime Charter School – Financial Operations (2015M-124)
… in the City of Buffalo, is a public school financed by local, State and federal resources that is not under the … local school board. Oversight of the School is provided by a nine-member Board of Trustees. Operating expenses for … School did not obtain three written quotes, as required by Board policy, for all purchases subject to the Board’s …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/10/02/western-new-york-maritime-charter-school-financial-operations-2015m-124Edgemont Union Free School District – Procurement of Professional Services (2016M-126)
… The Edgemont Union Free School District is located in the Town of Greenburgh in Westchester County. The District, which operates three …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/edgemont-union-free-school-district-procurement-professional-servicesYonkers City School District – Fixed Assets (2015M-229)
… operations was transferred to the City. Expenditures in 2014 totaled approximately $526 million. Key Finding Of … to them, locate the missing inventory items identified in this report, maintain accurate asset lists and ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/yonkers-city-school-district-fixed-assets-2015m-229Town of Webb Union Free School District – Fund Balance (2016M-140)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … 1, 2012 through November 30, 2015. Background The Town of Webb Union Free School District is located in the Town of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/town-webb-union-free-school-district-fund-balance-2016m-140North Salem Central School District – Time and Attendance (2016M-209)
… two schools with approximately 1,160 students, is governed by an elected seven-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-salem-central-school-district-time-and-attendance-2016m-209Chateaugay Central School District – Nonresident Homeless Student State Aid (2023M-153)
… Central School District (District) officials claimed State aid for nonresident homeless students. Key Findings District officials did not claim State aid totaling $145,164 for nonresident homeless students …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/chateaugay-central-school-district-nonresident-homeless-student-state-aidTown of Rodman – Town Clerk/Tax Collector (2023M-85)
… monthly bank reconciliations and accountability analyses by preparing a list of liabilities and comparing it to reconciled bank balances and money on hand. As a result, there was an increased risk that … collections could have been lost or stolen. In addition, money not remitted in a timely manner remained unavailable to …
https://www.osc.ny.gov/local-government/audits/town/2023/09/22/town-rodman-town-clerktax-collector-2023m-85Amherst Central School District –Financial Condition (2016M-167)
… schools with approximately 2,900 students, is governed by an elected seven-member Board of Education. The District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/amherst-central-school-district-financial-condition-2016m-167Village of Pelham – Information Technology (2016M-410)
… Key Findings The Village has not installed an adequate web filtering process and not adopted procedures to … Ensure Village officials install an adequate web filtering process and adopt procedures to monitor IT …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-pelham-information-technology-2016m-410