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Town of Guilford – Budgeting (2023M-144)
… resulting in unrestricted fund balance in the general and highway funds that exceeded the Town’s fund balance policy … in the general fund and $180,000 (17 percent) in the highway fund. The Board adopted budgets that planned for … as intended. Unrestricted fund balance for the general and highway funds exceeded the maximum allowable limit, per the …
https://www.osc.ny.gov/local-government/audits/town/2024/03/08/town-guilford-budgeting-2023m-144Garden City Union Free School District – IT Asset Management (2023M-161)
… As a result, officials cannot assure taxpayers that all IT assets are adequately accounted for and would be … and four with unknown costs, were not inventoried. In addition, the Board did not adopt a comprehensive written …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/garden-city-union-free-school-district-it-asset-management-2023m-161Pembroke Central School District - Investment Program (2023M-130)
… (District) officials developed and managed a comprehensive investment program. Key Findings District officials did not … from money on deposit in its 15 bank accounts at two financial institutions, which had an average of $13.4 million …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-investment-program-2023m-130Sayville Union Free School District – Financial Condition and Cellular Telephones (2015M-86)
Sayville Union Free School District Financial Condition and Cellular Telephones 2015M86
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/14/sayville-union-free-school-district-financial-condition-and-cellularChurchville-Chili Central School District – Financial Management (2015M-354)
… fund balance that complied with the 4 percent statutory restriction from fiscal years 2012-13 through 2014-15. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/churchville-chili-central-school-district-financial-management-2015m-354Lindenhurst Union Free School District – Credit Cards (2016M-179)
… The purpose of our audit was to examine the District’s credit card purchases for appropriate use and compliance with … 2014 through October 31, 2015. Background The Lindenhurst Union Free School District is located in the Town of Babylon …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/lindenhurst-union-free-school-district-credit-cards-2016m-179Monticello Central School District – Budgeting (2014M-97)
… audit was to evaluate the District’s financial condition for the period July 1, 2012 through October 2, 2013. … 3,100 students. General fund budgeted appropriations for the 2013-14 fiscal year totaled approximately $80.2 million. Key Findings Budget estimates for revenues and appropriations have not been aligned with …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/monticello-central-school-district-budgeting-2014m-97Warsaw Central School District – Financial Management (2016M-278)
… to review the District’s financial management activities for the period July 1, 2012 through June 13, 2016. Background … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $19.5 … approximately $600,000 has not been used since 2010-11 for related debt principal and interest payments, as …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/warsaw-central-school-district-financial-management-2016m-278Watertown City School District – Financial Condition (2016M-85)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period July 1, 2014 through October 31, 2015. … levels and indicates when reserve balances will be used to finance related costs. … Watertown City School District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/watertown-city-school-district-financial-condition-2016m-85Northeastern Clinton Central School District – Payroll (2016M-76)
… our audit was to assess the District’s payroll procedures for the period July 1, 2014 through December 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $27.4 … Key Recommendations Adopt written policies and procedures for processing payrolls, clearly establishing the duties and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/northeastern-clinton-central-school-district-payroll-2016m-76South Kortright Central School District – Claims Audit (2023M-69)
… report – pdf] Audit Objective Determine whether the South Kortright Central School District (District) Board of Education (Board) and District …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/south-kortright-central-school-district-claims-audit-2023m-69Brocton Central School District – Claims Audit (2023M-15)
… policies to define the claims auditor’s duties and provide this guidance and the District’s procurement policy to the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-claims-audit-2023m-15Morris Central School District – Fund Balance Management (2023M-47)
… pay related expenditures, during the three fiscal years. For example, the balance of $508,923 in the retirement contribution for employees reserve was sufficient to cover expenditures for at least four years. Key Recommendations Develop and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/28/morris-central-school-district-fund-balance-management-2023m-47About this Report – 2023 Financial Condition Report
… citizens with an overview of the financial condition of New York State. It presents selected financial, economic, and … reports such as the Annual Comprehensive Financial Report (ACFR). Financial condition is a broad concept aimed at …
https://www.osc.ny.gov/reports/finance/2023-fcr/about-reportSaratoga Springs City School District – Procurement (2023M-25)
… (District) officials procured goods and services according to Board of Education (Board) policies and statutory … did not always procure goods and services according to policy requirements or maintain adequate supporting … may have overpaid for goods and services and appear to have used favoritism. Officials did not: Comply with …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/15/saratoga-springs-city-school-district-procurement-2023m-25City of Amsterdam – Treasurer’s Office Collections (2022M-203)
… (Controller) effectively managed the Treasurer’s office cash collection process and ensured accounts receivable were … The Treasurer’s office cash collection process and software system were deficient, allowing for 916 unaccounted … office collections as required by the City charter. The software collection system should account for all receipt …
https://www.osc.ny.gov/local-government/audits/city/2023/06/23/city-amsterdam-treasurers-office-collections-2022m-203DiNapoli: Approves $4.7 Million DOT Bridge Contract After Integrity Monitor Put in Place
… Suffolk counties after the Department of Transportation (DOT) put an independent integrity monitor in place. “After our rejection of this contract in March, DOT has taken the right step by requiring the contractor to …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-approves-47-million-dot-bridge-contract-after-integrity-monitor-put-placeAbout this Report – 2022 Financial Condition Report
… citizens with an overview of the financial condition of New York State. It presents selected financial, economic, and … reports such as the Annual Comprehensive Financial Report (ACFR) . Financial condition is a broad concept aimed at …
https://www.osc.ny.gov/reports/finance/2022-fcr/about-reportArlington Fire District – Station Number 5 Renovation (2022M-54)
Determine whether Arlington Fire District District officials used competitive methods to renovate Arlington Station 5 and appropriately disclosed interests in leasehold agreements
https://www.osc.ny.gov/local-government/audits/fire-district/2022/10/21/arlington-fire-district-station-number-5-renovation-2022m-54Young Women’s College Prep Charter School of Rochester – Network and Financial Software Access Controls (2022M-147)
… at greater risk for unauthorized access, misuse or loss. In addition to sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/01/06/young-womens-college-prep-charter-school-rochester-network-and-financial