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Jordan-Elbridge Central School District – Financial Condition Management (2017M-241)
… Purpose of Audit The purpose of our audit was to determine whether the Board and District officials … maintained general fund unrestricted fund balance close to the 4 percent statutory limit. The District retained an … fund balance and reserve fund balances to ensure they do not accumulate to excessive levels. Use money in the debt …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/26/jordan-elbridge-central-school-district-financial-condition-managementSodus Central School District – Financial Management (2016M-392)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management for the … and necessary levels for reserve funds and how they are to be monitored, analyzed and maintained. The District does … funds. Develop a comprehensive multiyear financial plan to establish objectives for funding long-term needs. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/sodus-central-school-district-financial-management-2016m-392Randolph Academy Union Free School District – Financial Management (2015M-248)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for … The Board has not adopted written policies and procedures to help guide the tuition billing and collection process. The … after the start of the fiscal year. District officials do not prepare monthly cash flow statements. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/randolph-academy-union-free-school-district-financial-management-2015mNorth Collins Central School District – Financial Management (2016M-189)
… the Towns of North Collins, Collins, Concord, Brant, Eden and Evans in Erie County. The District, which operates two … approximately $15.5 million. Key Findings The Board and District officials did not adopt reasonable budgets or ensure that fund balance and reserves were managed in accordance with statutes. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-collins-central-school-district-financial-management-2016m-189Western New York Maritime Charter School – Financial Operations (2015M-124)
… enrollment and billing processes and purchasing practices for the period July 1, 2013 through March 27, 2015. … by a nine-member Board of Trustees. Operating expenses for the 2013-14 fiscal year totaled approximately $4.8 … obtain three written quotes, as required by Board policy, for all purchases subject to the Board’s purchasing policy …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/10/02/western-new-york-maritime-charter-school-financial-operations-2015m-124Dansville Central School District – Separation Payments (2016M-102)
… Groveland, North Dansville, Ossian, Sparta, Springwater and West Sparta in Livingston County, and the Towns of Dansville and Wayland in Steuben County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/dansville-central-school-district-separation-payments-2016m-102Corning City School District – Procurement (2016M-222)
… 1, 2014 through April 26, 2016. Background The Corning City School District is located in the Towns of Big Flats and … the Towns of Dix and Orange in Schuyler County; and the City of Corning and the Towns of Bradford, Campbell, Caton, … Corning City School District Procurement 2016M222 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/corning-city-school-district-procurement-2016m-222Cato-Meridian Central School District – Procurement of Professional Services (2016M-13)
… The Cato-Meridian Central School District is located in the Towns of Cato, Conquest, Ira, Sterling and Victory in Cayuga County, the Towns of Granby and Hannibal in Oswego County, the Town of Lysander in Onondaga County and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/cato-meridian-central-school-district-procurement-professional-servicesAmherst Central School District –Financial Condition (2016M-167)
… Central School District is located in the Towns of Amherst and Cheektowaga in Erie County. The District, which operates … $1.4 million (2.6 percent of 2015-16 appropriations) and did not properly monitor spending during the year. The … improperly used more than $330,000 from one reserve and overfunded two reserves with balances totaling $954,000. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/amherst-central-school-district-financial-condition-2016m-167Town of Washington – Information Technology (2013M-164)
… 31, 2012. Background The Town of Washington is located in Dutchess County and has a population of approximately … a proper IT security plan and a disaster recovery plan in place there is an increased risk that Town data, hardware … to adopt an information breach notification policy, in the event that private information is compromised, Town …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-washington-information-technology-2013m-164Town of Vestal – Capital Acquisitions (2013M-78)
… was to review the Town’s planning and financing process for capital acquisitions for the period January 1, 2012, through January 15, 2013. …
https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-vestal-capital-acquisitions-2013m-78Village of Silver Creek – Capital Projects (2017M-31)
… is located in the Town of Hanover in Chautauqua County and has a population of approximately 2,600. The Village is … budget. The sewer fund reported a deficit fund balance and a $293,000 interfund loan payable to the general fund. … a long-term financial plan that addresses capital projects and revise the plan as needed. Develop a plan to eliminate …
https://www.osc.ny.gov/local-government/audits/village/2017/05/19/village-silver-creek-capital-projects-2017m-31Village of Old Westbury – Justice Court (2017M-64)
… operations. Key Findings The Justices did not perform bank reconciliations or accountability analyses on a monthly … be explained. All bail moneys were not deposited into the bank accounts of each Justice or into a joint bail account … Assign the responsibility of performing monthly bank reconciliations and accountability analyses and ensure …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/07/07/village-old-westbury-justice-court-2017m-64Village of Johnson City – Oversight of Justice Court Operations (2015M-29)
… 2014. Background The Village of Johnson City is located in the Town of Union, Broome County, and has a population of … During our audit period, the Court collected over $628,000 in receipts and disbursed over $641,000. Key Findings The … enforcement of unpaid parking tickets, including enrolling in DMV’s parking ticket scofflaw program. Perform monthly …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/05/village-johnson-city-oversight-justice-court-operations-2015m-29Town of New Lisbon – Financial Oversight (2013M-12)
Town of New Lisbon Financial Oversight 2013M12
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-new-lisbon-financial-oversight-2013m-12Town of Virgil – Justice Court Operations (2015M-77)
… of our audit was to review the internal controls over the Court’s financial activity for the period January 1, 2013 … includes the financial operations of the Town Justice Court. The Court has one elected Justice and a Court clerk. … tickets. The Justice does not ensure the clerk maintains a list of unpaid traffic tickets. The Board’s annual audit of …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/town-virgil-justice-court-operations-2015m-77Fonda-Fultonville Central School District – Reserves Management (2021M-157)
… purpose, funding goals, conditions for reserve fund use and replenishment. Obtain voter approval to liquidate the … Adopt a comprehensive written reserve fund policy and develop a written plan for future funding and use of reserve funds and ensure amounts are necessary and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/fonda-fultonville-central-school-district-reserves-management-2021m-157South Lewis Central School District – Conflicts of Interest (2021M-3)
… had prohibited interests in contracts that the District awarded totaling more than $22 million. Two Board members were employed by corporations that were awarded contracts for the District’s capital project. They …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/30/south-lewis-central-school-district-conflicts-interest-2021m-3Middle Country Central School District – Extra-Classroom Activity Funds (2022M-160)
… report – pdf] Audit Objective Determine whether Middle Country Central School District (District) officials provided … audit school middle country extraclassroom activity …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/middle-country-central-school-district-extra-classroom-activity-fundsUpper Jay Fire District – Board Oversight (2023M-24)
… which hindered its ability to monitor financial operations and increased the risk that improper claims could be paid. … status reports. The Board, as a whole, did not audit and approve claims for 57 check disbursements totaling $37,561 before payment and did not audit the Treasurer's 2021 records. While the …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/upper-jay-fire-district-board-oversight-2023m-24