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Bay Shore Fire District – Time and Attendance Records (2017M-264)
… January 1, 2016 through June 30, 2017. Background The Bay Shore Fire District is a district corporation of the State, … Bay Shore Fire District Time and Attendance Records 2017M264 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/09/bay-shore-fire-district-time-and-attendance-records-2017m-264Queensbury Union Free School District – Extra-Classroom Activities (2017M-164)
… (ECA) clubs and the central treasurer properly accounted for extra-classroom collections and disbursements for the period July 1, 2015 through March 31, 2017. … nine-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $59.2 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/19/queensbury-union-free-school-district-extra-classroom-activities-2017mHendrick Hudson Central School District – Financial Condition (2013M-241)
… Purpose of Audit The purpose of our audit was to examine the … The Hendrick Hudson Central School District is located in Westchester County and includes the Town of Cortlandt and … reasonable budgets and managed fund balance responsibly in accordance with statute. Although the District’s fund …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/hendrick-hudson-central-school-district-financial-condition-2013m-241East Bloomfield Central School District – Online Banking (2016M-14)
… School District is located in the Towns of Bristol, Canandaigua, East Bloomfield, Richmond, Victor and West …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/east-bloomfield-central-school-district-online-banking-2016m-14Afton Central School District –Management of Fund Balance and Reserves (2016M-134)
… Chenango County. The District, which operates one school with approximately 575 students, is governed by an elected … that unrestricted fund balance remains in compliance with the statutory limit. Review all reserve balances and … or other reserves established and maintained in compliance with statutory directives. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/afton-central-school-district-management-fund-balance-and-reserves-2016mHerricks Union Free School District – Fuel Card Purchases (2014M-321)
… Purpose of Audit The purpose of our audit was to examine the District’s fuel card purchases for the period … forms. Key Recommendations File necessary paperwork to recoup all sales and use taxes paid on the District’s fuel … period. Coordinate with the District’s current fuel vendor to remove federal, State and local sales and use taxes on …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/16/herricks-union-free-school-district-fuel-card-purchases-2014m-321Enlarged City School District of Troy – Leave Accruals (2014M-144)
Enlarged City School District of Troy Leave Accruals 2014M144
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/enlarged-city-school-district-troy-leave-accruals-2014m-144Sidney Central School District – Expenditure Control and Student Achievement (2014M-163)
… $613,000 annually by moving students in special education classes at BOCES to in-house classes. District officials obtained more than $1.6 million …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/sidney-central-school-district-expenditure-control-and-studentVillage of South Glens Falls – Financial Condition and Budgeting Practices (2014M-102)
… Background The Village of South Glens Falls is located in Saratoga County, has a population of approximately 3,500 … operating deficits which, if realized, would have resulted in unrestricted fund balance deficits. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/village/2014/07/03/village-south-glens-falls-financial-condition-and-budgeting-practices-2014m-102Village of Perry – Water Accountability (2014M-31)
… 3, 2014. Background The Village of Perry is located in Wyoming County and has a population of approximately … the causes of significant discrepancies of unbilled water in a timely manner. Ensure that all water services are …
https://www.osc.ny.gov/local-government/audits/village/2014/05/30/village-perry-water-accountability-2014m-31Western Sullivan Public Library – Library Operations (2015M-156)
… Purpose of Audit The purpose of our audit was to examine the Library’s financial operations for the period … operations and segregate cost information by building to allow for more informed management decisions regarding … three library facilities. Solicit feedback from patrons to make informed decisions on programs and services provided …
https://www.osc.ny.gov/local-government/audits/library/2015/10/23/western-sullivan-public-library-library-operations-2015m-156South Seneca Central School District – Financial Management (2015M-255)
… determine appropriate and necessary reserve fund balance levels or defined its intentions for using reserves as a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/south-seneca-central-school-district-financial-management-2015m-255Rye Neck Union Free School District – Information Technology (2016M-280)
… Purpose of Audit The objective of our audit was to determine whether the District adequately safeguarded … The Board has not developed adequate policy and procedures to ensure that District employees receive proper cyber security training to protect District assets. Key Recommendations Inventory and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/rye-neck-union-free-school-district-information-technology-2016m-280Rondout Valley Central School District – Financial Management (2015M-296)
… Purpose of Audit The purpose of our audit was to examine the District’s financial management for the period … and no amount of appropriated fund balance was used to finance operations. Key Recommendations Adopt budgets with … of unrestricted fund balance that is not actually needed to fund District operations. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/rondout-valley-central-school-district-financial-management-2015m-296Pearl River Union Free School District – Competitive Procurement (2015M-363)
… Purpose of Audit The purpose of our audit was to review internal controls over the District’s procurement … million. Key Findings Written procedures were not in place to monitor and enforce compliance with the District’s … procurement policy when purchases were not subject to competitive bidding requirements. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/pearl-river-union-free-school-district-competitive-procurement-2015m-363Mount Markham Central School District – Reserve Funds (2016M-73)
… some of the District’s reserve funds at reasonable levels. Key Recommendations Establish a reserve policy that … objectives for each reserve, optimal or targeted funding levels and conditions under which funds will be used. Review …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/mount-markham-central-school-district-reserve-funds-2016m-73Milford Central School District – Financial Condition (2016M-87)
… is located in the Towns of Hartwick, Laurens, Maryland, Middlefield, Milford and Westford in Otsego County. The District, which operates one school with 417 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/milford-central-school-district-financial-condition-2016m-87Southern Cayuga Central School District – Financial Management (2015M-224)
… Purpose of Audit The purpose of our audit was to review the District’s financial management for the period … District officials have generally taken appropriate action to manage the District’s financial condition. The District’s … or declining enrollment. Key Recommendations Continue to closely monitor the District’s financial condition and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/04/southern-cayuga-central-school-district-financial-management-2015m-224Village of Newport – Financial Management (2017M-12)
… 2015 through September 30, 2016. Background The Village of Newport (Village) is located in the Town of Newport in Herkimer County. The Village, which is governed by … Village of Newport Financial Management 2017M12 …
https://www.osc.ny.gov/local-government/audits/village/2017/04/28/village-newport-financial-management-2017m-12Village of Cayuga Heights – Board Oversight (2014M-292)
… 2014. Background The Village of Cayuga Heights is located in the Town of Ithaca, Tompkins County, and has a population … process does not comply with the procedures outlined in the policy. Key Recommendations Reconcile cash in a timely manner using a standard format and ensure that …
https://www.osc.ny.gov/local-government/audits/village/2017/11/03/village-cayuga-heights-board-oversight-2014m-292