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Green Tech High Charter School – Resident Tuition Billing (2015M-2)
… of Audit The purpose of our audit was to examine the resident school district tuition billing processes for the … School provides education to approximately 390 students. Resident district tuition billings for 2013-14 totaled … accurate and timely reconciliations are performed for all resident districts and credit back any money due as a result …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/04/10/green-tech-high-charter-school-resident-tuition-billing-2015m-2Port Byron Central School District – Financial Condition (2014M-71)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … District officials have generally taken appropriate action to manage the District’s financial condition. The Board …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/03/port-byron-central-school-district-financial-condition-2014m-71Town of Long Lake – Capital Projects and Reserve Funds (2012M-235)
… officials have not closed out a capital project for a dump closure with a remaining cash balance of $111,373. Town …
https://www.osc.ny.gov/local-government/audits/town/2013/02/08/town-long-lake-capital-projects-and-reserve-funds-2012m-235Village of Spring Valley – Financial Activities and Information Technology (2012M-180)
… June 1, 2011 to May 31, 2012. Background The Village of Spring Valley is located in the Towns of Ramapo and … Village of Spring Valley Financial Activities and Information Technology …
https://www.osc.ny.gov/local-government/audits/village/2013/01/18/village-spring-valley-financial-activities-and-information-technology-2012m-180Village of Monticello – Budget Review (B4-14-15)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … revenue and expenditure projections in the Village of Monticello’s tentative budget for the 2014-15 fiscal year … Village of Monticello Budget Review B41415 …
https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-monticello-budget-review-b4-14-15Mastics-Moriches-Shirley Community Library – Claims Processing (2013M-166)
… Purpose of Audit The purpose of our audit was to determine if claims were audited in a timely manner and properly supported for the period July 1, 2011, to March 31, 2013. Background The Library is located in the … The Library was founded in 1974 and provides services to several communities, including the hamlets of Mastic, …
https://www.osc.ny.gov/local-government/audits/library/2013/08/09/mastics-moriches-shirley-community-library-claims-processing-2013m-166Town of Minden – Budgeting (2014M-366)
… Purpose of Audit The purpose of our audit was to review the Town’s budgeting practices for the period … improperly allocated portions of its sales tax revenue to the town-wide general fund without first eliminating the … part-town funds (those that exclude the Village), contrary to statutory requirements. The Town consistently adopted …
https://www.osc.ny.gov/local-government/audits/town/2015/05/29/town-minden-budgeting-2014m-366Town of Middlefield – Budgeting (2015M-109)
… Purpose of Audit The purpose of our audit was to assess the Board’s practices regarding … 1, 2013 through January 6, 2015. Background The Town of Middlefield is located in Otsego County and has a … The purpose of our audit was to assess the Boards practices regarding …
https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-middlefield-budgeting-2015m-109Town of Westport – Internal Controls Over Water and Sewer Charges (2015M-128)
The purpose of our audit was to review the Towns internal controls over water and sewer charges for the period January 1 2014 through March 31 2015
https://www.osc.ny.gov/local-government/audits/town/2015/09/18/town-westport-internal-controls-over-water-and-sewer-charges-2015m-128Starpoint Central School District – Financial Condition (2015M-266)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … by $820,000. The District has not used its debt reserve to fund debt payments, as required. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/starpoint-central-school-district-financial-condition-2015m-266Spencerport Central School District – Financial Condition (2016M-254)
… were overestimated by approximately $12.4 million. The employee benefit accrued liability reserve, liability reserve and unemployment insurance reserve are overfunded by as much as $2.7 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/spencerport-central-school-district-financial-condition-2016m-254Gowanda Central School District – Financial Management (2016M-368)
… the District's actual needs based on historical trends or other identified analysis. Develop a plan to reduce the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/gowanda-central-school-district-financial-management-2016m-368Worcester Central School District – Unassigned Fund Balance (2016M-1)
… The Worcester Central School District is located in the Town of Harpersfield in Delaware County and the Towns of Decatur, Maryland, … of Education. The 2015-16 budget appropriations are $10.9 million. Key Findings The District’s unassigned fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/worcester-central-school-district-unassigned-fund-balance-2016m-1Victor Central School District – Information Technology (2016M-117)
… preserved during a disaster and identifies alternate work locations. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/victor-central-school-district-information-technology-2016m-117Sackets Harbor Central School District – Financial Condition (2016M-89)
… Harbor Central School District is located in the Towns of Adams, Henderson and Hounsfield in Jefferson County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/sackets-harbor-central-school-district-financial-condition-2016m-89Ogdensburg City School District – Payroll (2016M-250)
… is located in the City of Ogdensburg and the Towns of Lisbon and Oswegatchie in St. Lawrence County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/ogdensburg-city-school-district-payroll-2016m-250West Genesee Central School District – Segregation of Duties (2016M-303)
… March 31, 2016. Background The West Genesee Central School District is located in the Towns of Camillus, Geddes, … West Genesee Central School District Segregation of Duties 2016M303 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/west-genesee-central-school-district-segregation-duties-2016m-303Marcellus Central School District – Procurement (2016M-230)
… Purpose of Audit The purpose of our audit was to evaluate the District’s procurement … and District officials did not always retain the necessary quote documentation with purchase requisitions as required by …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/marcellus-central-school-district-procurement-2016m-230Delaware Academy Central School District at Delhi – Fund Balances (2016M-36)
… to evaluate the District’s financial management practices for the period July 1, 2014 through November 9, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $19.7 … fund balance, where allowed by law, or use the funds for their designated purposes. Use available debt service …
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)
… July 1, 2012 through August 28, 2014. Background The Ripley Central School District is located in the Town of Ripley in Chautauqua County. The District is governed by an … Ripley Central School District Cost Savings and Budgeting …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/03/ripley-central-school-district-cost-savings-and-budgeting-2014m-361