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Poughkeepsie City School District - Budgeting (2018M-226)
… trends. Ensure that transfers with approvals are made to avoid overexpended line items. Reduce the amount of unrestricted fund balance to comply with the statutory limit. Surplus funds can be used … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/poughkeepsie-city-school-district-budgeting-2018m-226Hendrick Hudson Central School District - Financial Condition (2019M-24)
… to ensure fiscal stability. Key Findings The Indian Point Nuclear Power Plant (Indian Point) is expected to shut down …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/hendrick-hudson-central-school-district-financial-condition-2019m-24Norwich City School District - Fund Balance Management (2018M-198)
… known amounts and reduce the reliance on fund balance as a financing source. Discontinue the practice of appropriating …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/30/norwich-city-school-district-fund-balance-management-2018m-198Town of Webb - Financial Oversight and Ambulance Services (2018M-161)
… operations. Ensured that ambulance services were provided in accordance with applicable laws. Key Findings The Board has accumulated excessive fund balances in four operating funds. From 2013 through 2017, unrestricted … and ensured that ambulance services were provided in accordance with applicable laws …
https://www.osc.ny.gov/local-government/audits/town/2018/11/30/town-webb-financial-oversight-and-ambulance-services-2018m-161Village of Nelliston - Payroll and Accounting Records (2018M-162)
… [read complete report - pdf] Audit Objective Determine whether the … Determine if the Clerk-Treasurer maintained timely and complete records and reports to allow the Board to properly … adequately monitored and if the ClerkTreasurer maintained complete financial records …
https://www.osc.ny.gov/local-government/audits/village/2018/12/14/village-nelliston-payroll-and-accounting-records-2018m-162McLean Fire Department - Financial Operations (2018M-40)
… amounts collected are properly recorded and deposited. The membership did not approve all disbursements as required by … money collected at fundraising events use: cash reporting forms to document and certify revenue collected and tickets or duplicate receipts to track revenue. Ensure the membership approves all disbursements as required by the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/05/25/mclean-fire-department-financial-operations-2018m-40Livingston Manor Central School District - Cost-Effective Expenditure Control (2018M-205)
Determine whether the Board and District officials implemented costeffective measures to control expenditures
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/livingston-manor-central-school-district-cost-effective-expenditureTown of Manchester - Board Oversight and Information Technology (2018M-39)
… oversight of the Town’s budgeting and financial operations to ensure that resources were used effectively. Ensured that … services were not properly tracked and billed back to the appropriate fund, resulting in taxpayer inequities. … water district. Ensure interfund services are billed back to the appropriate fund. Adopt comprehensive IT policies and …
https://www.osc.ny.gov/local-government/audits/town/2018/08/17/town-manchester-board-oversight-and-information-technology-2018m-39Allegany-Limestone Central School District - Financial Management (2018M-129)
… the Board and District officials effectively managed fund balance and reserves. Key Findings The Board’s budgeting practices included annually appropriating fund balance that was not used to finance operations and … three-year period. As of June 30, 2017, unrestricted fund balance totaled more than $2.2 million and was 10 percent of …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/allegany-limestone-central-school-district-financial-management-2018m-129Village of Broadalbin - Board Oversight of Cash Receipts and Disbursements (2020M-76)
… not receive or review bank statements or canceled check images to help minimize the risk of unauthorized transactions … periodically reviewing bank statements, canceled check images and bank reconciliations prepared by the …
https://www.osc.ny.gov/local-government/audits/village/2020/08/14/village-broadalbin-board-oversight-cash-receipts-and-disbursements-2020m-76Susquehanna Valley Central School District – Information Technology (2020M-95)
… and software inventory. Ensure that computers were free from malicious software. In fact, two malicious software …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/23/susquehanna-valley-central-school-district-information-technology-2020mTrue North Rochester Preparatory Charter School - Financial Oversight (2019M-206)
… the Board and School officials adequately monitor School financial operations. Key Findings The Board: Failed to … the Board and School officials adequately monitor School financial operations …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/03/06/true-north-rochester-preparatory-charter-school-financial-oversight-2019mBerkshire Fire District - District Operations (2020M-40)
… The District could have saved $3,800 if it had purchased propane at State contract prices. The Board did not establish … fixed assets. The Treasurer did not submit AUDs, which are required annual financial reports, to our office. Key … fixed asset policy to safeguard assets. Ensure AUDs are filed in a timely manner. District officials generally …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/06/12/berkshire-fire-district-district-operations-2020m-40Eastport-South Manor Central School District – Building Safety (2020M-18)
… collect leaked water. Create a corrective action plan to address the deficiency found in the 2015 building condition … survey. Key Recommendations Implement a detailed plan to address the current leaks in the HVAC system and the ongoing … years deemed necessary by the New York State Commissioner of Education (Commissioner) and needed repairs are completed …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/eastport-south-manor-central-school-district-building-safety-2020m-18Margaretville Central School District – Financial Management (2020M-46)
… appropriations and appropriated approximately $1.4 million in fund balance from 2016-17 through 2018-19 that it did not … to comply with the statutory limit and use excess funds in a manner beneficial to taxpayers. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/margaretville-central-school-district-financial-management-2020m-46Town of Pelham - Information Technology (2019M-77)
… who routinely accessed personal, private and sensitive information. Town officials did not provide IT security … develop comprehensive IT policies or procedures. Sensitive information technology (IT) control weaknesses were …
https://www.osc.ny.gov/local-government/audits/town/2019/08/09/town-pelham-information-technology-2019m-77Bemus Point Central School District - Financial Management (2019M-216)
… than $260,000 in its trust and agency fund. As of June 30, 2019, surplus fund balance totaled $708,000 and was 4.5 …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/14/bemus-point-central-school-district-financial-management-2019m-216City of Batavia – Physical Accessibility to Programs and Services (S9-24-43)
… the Police Station, such as a level landing at the top of curb ramps along the accessible route and an accessible …
https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-batavia-physical-accessibility-programs-and-services-s9-24-43City of Rome – Physical Accessibility to Programs and Services (S9-24-40)
… City of Rome (City) officials could take additional steps to increase physical accessibility to programs and services provided at selected City … City of Rome City officials could take additional steps to increase physical accessibility to programs and services …
https://www.osc.ny.gov/local-government/audits/city/2025/02/28/city-rome-physical-accessibility-programs-and-services-s9-24-40KIPP Troy Prep Charter School – Resident Tuition Billings and Collections (2024M-20)
… – pdf] Audit Objective Determine whether the KIPP Troy Prep Charter School (School) Board of Trustees (Board) and … Determine whether the KIPP Troy Prep Charter School School Board of Trustees Board and …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/14/kipp-troy-prep-charter-school-resident-tuition-billings-and-collections