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Erie County Water Authority – Information Technology (2018M-9)
… 2016 through October 6, 2017. Background The Erie County Water Authority is a public benefit corporation established in 1949, providing water supply to approximately 550,000 customers across … Erie County Water Authority Information Technology 2018M9 …
https://www.osc.ny.gov/local-government/audits/county/2018/05/04/erie-county-water-authority-information-technology-2018m-9Fulton City School District – Non-Payroll Cash Disbursements (2017M-144)
… party administrators (TPAs) who process health, dental and prescription claims on the District’s behalf to …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/fulton-city-school-district-non-payroll-cash-disbursements-2017m-144Greece Public Library – Information Technology (2017M-130)
… 1, 2016 through June 21, 2017. Background The Greece Public Library is located in the Town of Greece in Monroe … its charter from the New York State Board of Regents in 1958, is governed by a seven-member Board of Trustees … Greece Public Library Information Technology 2017M130 …
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/greece-public-library-information-technology-2017m-130Science Academies of New York Charter Schools – Purchase versus Lease of Buildings (2017M-279)
… period July 1, 2014 through July 31, 2017. Background The Science Academies of New York Charter Schools (SANY) has … Science Academies of New York Charter Schools Purchase versus …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/science-academies-new-york-charter-schools-purchase-versus-lease-buildingsHartsdale Volunteer Fire Company – Board Oversight (2017M-227)
… Thirteen percent of FFI and 60 percent of Company Fund (CF) expenditures were unsupported. Key Recommendations The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/hartsdale-volunteer-fire-company-board-oversight-2017m-227Town of Lincklaen – Board Oversight (2017M-37)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of Town financial activities … general and highway town-wide funds without clear plans to use this money. The Board did not annually audit the … implement necessary controls over the disbursement process to safeguard Town money. Key Recommendations Adopt a …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-lincklaen-board-oversight-2017m-37Village of Blasdell – Purchasing (2017M-195)
… General fund budgeted appropriations for the 2017-18 fiscal year total approximately $2.4 million. Key Findings … Of 40 claims examined totaling approximately $204,500, 18 claims totaling approximately $82,400 showed no evidence …
https://www.osc.ny.gov/local-government/audits/village/2018/01/19/village-blasdell-purchasing-2017m-195Franklin Square Union Free School District – Fund Balance (2016M-129)
… 1, 2014 through March 2, 2016. Background The Franklin Square Union Free School District is located in the Town of … Franklin Square Union Free School District Fund Balance 2016M129 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/franklin-square-union-free-school-district-fund-balance-2016m-129Jamesville-Dewitt Central School District – Procurement (2016M-264)
… Purpose of Audit The objective of our audit was to examine the District’s purchasing practices for the period … Key Recommendations Amend the purchasing policy to include guidance for the procurement of professional … bidding thresholds. Direct the District’s attorney to review the identified overpayment and take appropriate …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/jamesville-dewitt-central-school-district-procurement-2016m-264Oppenheim-Ephratah Central School District – Business Office Operations (2013M-70)
… written procedures have been developed and adhered to by staff for cash receipts and disbursements, payroll, … appropriate segregation of duties amongst Business Office staff where possible and also implemented various reviews of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/oppenheim-ephratah-central-school-district-business-office-operationsDelaware Academy Central School District at Delhi – Fund Balances (2016M-36)
… practices for the period July 1, 2014 through November 9, 2015. Background The Delaware Academy Central School … as of June 30, 2015. District officials did not use debt service funds to make payments on long-term debt. Key … funds for their designated purposes. Use available debt service funds to pay debt service principal and interest. …
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)
… to review cost savings and budgeting related to sending students to a neighboring District for the period July 1, … five-member Board of Education and has approximately 300 students and 70 employees. Operating expenditures for the 2013-14 fiscal year totaled approximately $8.1 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/03/ripley-central-school-district-cost-savings-and-budgeting-2014m-361Clarence Central School District – Financial Condition (2016M-128)
… District is located in the Towns of Amherst, Clarence, Lancaster and Newstead in Erie County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/clarence-central-school-district-financial-condition-2016m-128Cattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services – Financial Management (2016M-77)
… a comprehensive written policy or plan for establishing, funding and using reserve funds. Ensure that all surplus … in accordance with applicable statutes, are distributed back to the districts. …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-financialCamden Central School District – Financial Condition (2016M-51)
… is located in the Towns of Annsville, Camden, Florence, Lee and Vienna in Oneida County; the Town of Constantia in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/camden-central-school-district-financial-condition-2016m-51Barker Central School District – Purchasing (2016M-208)
… not contain formal guidance for acquiring and documenting price quotes for purchases below the competitive bidding … was unaware of the District’s informal policy for securing price quotes for purchases under the competitive bidding … each claim. Communicate the purchasing policy for securing price quotes to the claims auditor so the claims auditor can …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/barker-central-school-district-purchasing-2016m-208Alexander Central School District – Financial Condition (2015M-227)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … $670,000 in fund balance annually, which was not needed to fund operations due to operating surpluses. District officials used approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/alexander-central-school-district-financial-condition-2015m-227Jasper-Troupsburg Central School District – Financial Condition (2015M-22)
… the District's financial condition for the period July 1, 2011 through January 7, 2015. Background The … Board of Education. Budgeted appropriations for the 2014-15 fiscal year are approximately $11.5 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/27/jasper-troupsburg-central-school-district-financial-condition-2015m-22Green Tech High Charter School – Resident Tuition Billing (2015M-2)
… Audit The purpose of our audit was to examine the resident school district tuition billing processes for the period July … 1, 2013 through June 30, 2014. Background The Green Tech High Charter School is located in the City of Albany and is governed by a … Green Tech High Charter School Resident Tuition Billing 2015M2 …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/04/10/green-tech-high-charter-school-resident-tuition-billing-2015m-2Fishers Island Waste Management District -- Purchasing (2015M-292)
… $610,540. Key Findings The District’s purchasing policy does not require the use of competitive bidding for any … reason for awarding a purchase contract to a vendor who does not submit the lowest bid or quote. …
https://www.osc.ny.gov/local-government/audits/district/2016/01/29/fishers-island-waste-management-district-purchasing-2015m-292