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Village of Holley – Financial Condition of the Water and Sewer Funds (2014M-334)
… relied on interfund advances from the general fund to help finance operations. The Board did not adopt realistic budgets … Develop a plan to repay outstanding interfund loans or authorize transfers to close out all or part of these loans. Develop realistic budgets and evaluate water and sewer …
https://www.osc.ny.gov/local-government/audits/village/2015/04/03/village-holley-financial-condition-water-and-sewer-funds-2014m-334Gilboa-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)
… since September 2001. The Board has not adopted a breach notification policy. The District’s disaster recovery plan … the District’s network. Develop a policy for breach notification. Ensure that the disaster recovery policy is …
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)
… act school district, created by the State Legislature in 1985, operating in the Town of Randolph in Cattaraugus County and the Town of Hamburg in Erie County. …
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)
… Purpose of Audit The purpose of our audit was to examine the School’s student enrollment and billing … financed by local, State and federal resources that is not under the control of the local school board. Oversight of … $4.8 million. Key Findings The School does not have written policies or procedures to specify what types of …
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)
… Purpose of Audit The purpose of our audit was to review internal controls over the District’s procurement … 2016. Background The Edgemont Union Free School District is located in the Town of Greenburgh in Westchester County. … did not adopt a comprehensive procurement policy because it did not address the procurement of professional services; …
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)
… selected to review, 10 were either not tagged or the asset tag information did not agree with the accounting records, 10 …
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)
… The Town of Webb Union Free School District is located in the Town of Webb in Herkimer County and the Town of Forestport in Oneida County. The District, which operates one school …
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)
… Somers in Westchester County and portions of the Towns of Carmel and Southeast in Putnam County. The District, which …
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)
… passed. The District may also lose the remaining $82,244 in State aid if officials do not properly submit claims for … State aid claims are accurately prepared and submitted in a timely manner for all eligible nonresident homeless … list and submit eligible claims for reimbursement in a timely manner. District officials generally agreed with …
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)
… complete report – pdf] Audit Objective Determine whether the Town of Rodman (Town) Town Clerk/Tax Collector (Clerk) recorded, … collections in a timely and accurate manner. Key Findings The Clerk accurately recorded, deposited and remitted the …
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)
… Background The Amherst Central School District is located in the Towns of Amherst and Cheektowaga in Erie County. The District, which operates four schools … maintained at reasonable levels; take appropriate action, in accordance with statute, to reduce reserves with excess …
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)
… is located in the Town of Pelham in Westchester County and has a population of approximately 6,900. The Village is … has not installed an adequate web filtering process and not adopted procedures to adequately monitor IT usage and enforce compliance with the Village’s acceptable use …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-pelham-information-technology-2016m-410Town of Erin – Town Clerk and Justice Operations (2016M-315)
… through June 17, 2016. Background The Town of Erin located in Chemung County and has a population of approximately … Deposit and remit tax collections to the Supervisor in accordance with statute. Accurately report the …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-erin-town-clerk-and-justice-operations-2016m-315Town of Berkshire – Justice Court Operations (2016M-425)
… The Town of Berkshire is located in Tioga County and has a population of approximately 1,400. The Town, which … beginning of our scope period through December 31, 2015 and a newly appointed Justice took office January 1, 2016. … Court reported collecting approximately $6,800 in fines and fees from January 2015 through July 2016. Key Findings …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-berkshire-justice-court-operations-2016m-425Eldred Central School District – Financial Condition and Cafeteria Operations (2014M-204)
… District’s financial condition in the general and school food service funds and to evaluate internal controls over the … fund balances to precariously low amounts. The school food service fund has not been self-sufficient and has …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/17/eldred-central-school-district-financial-condition-and-cafeteriaTown of Greenport – Town Clerk Operations (2017M-3)
… 23, 2016. Background The Town of Greenport is located in Columbia County and has a population of approximately … make disbursements to the Supervisor and State agencies in a timely manner. The Board did not provide adequate … and remit such moneys to the Supervisor and State agencies in a timely manner as required by law. Periodically review …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greenport-town-clerk-operations-2017m-3General Brown Central School District – Financial Condition (2014M-216)
… condition for the period July 1, 2013 through March 31, 2014. Background The General Brown Central School District is … 1,550 students. Budgeted appropriations for the 2014-15 fiscal year total approximately $21 million. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/24/general-brown-central-school-district-financial-condition-2014m-216Brocton Central School District – Financial Management (2023M-44)
… with taxpayers and levied more taxes than necessary to fund operations . The Board and District officials: … . 3 million (8 percent) and allowed surplus fund balance to exceed the statutory limit as of June 30, 2022 by 7 … for appropriations and reserves that will be used to fund operations. Reduce surplus fund balance to comply …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-financial-management-2023m-44Village of Solvay – Financial Management (2023M-49)
… (Board) and officials monitored budgets and managed the electric fund’s financial condition. Key Findings The Board … and Village officials did not develop a budget for the electric fund and adequately manage its financial condition. From 2016-17 through 2020-21, the electric fund’s total net assets declined by approximately $9 …
https://www.osc.ny.gov/local-government/audits/village/2023/07/14/village-solvay-financial-management-2023m-49