Search
Chester Union Free School District – Financial Management and Board Oversight (2016M-95)
… of Chester, Orange County. The District, which operates two schools with approximately 1,070 students, is governed by …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/chester-union-free-school-district-financial-management-and-boardHarpursville Central School District – Financial Management (2013M-261)
… three towns in Chenango County. The District is governed by the Board of Education which comprises seven elected …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/03/harpursville-central-school-district-financial-management-2013m-261Monticello Central School District – Budgeting (2014M-97)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … fund balance exceeds the statutory maximum and continues to grow. Some of the District’s reserve funds are funded at … with the District’s actual revenues and expenditures to avoid raising more real property taxes than necessary. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/monticello-central-school-district-budgeting-2014m-97Bethpage Union Free School District – Leave Accruals (2015M-100)
… to carry over each employees’ accrued leave balances based on the prior year’s ending balance from the financial … and credited each employee with the annual accruals based on the terms of the respective CBAs or individual employment …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/15/bethpage-union-free-school-district-leave-accruals-2015m-100Town of Tioga – Long-Term Planning (2022M-181)
… capital and financial plans, which provide a framework to assess the Town’s capital and financial needs and identify appropriate funding and financing approaches to address them. As a result, half of the Town’s vehicles and … Superintendent (Superintendent) estimates the lowest cost to repair the bridge to good condition is $200,000 and …
https://www.osc.ny.gov/local-government/audits/town/2023/03/31/town-tioga-long-term-planning-2022m-181Young Women’s College Prep Charter School of Rochester – Network and Financial Software Access Controls (2022M-147)
… had unnecessary network administrative permissions. Two non-administrator financial software user accounts …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/01/06/young-womens-college-prep-charter-school-rochester-network-and-financialErie 1 Board of Cooperative Educational Services – Part-Time Temporary Employee Payroll (2022M-167)
… Findings The Board and officials did not properly approve or monitor agreements for PTEs . Without adequate controls … salaries. Ensure employees completed a timesheet or provided adequate documentation to support hours paid; six … Key Recommendations Adopt clear and comprehensive written payroll and personnel policies and procedures governing PTEs …
https://www.osc.ny.gov/local-government/audits/boces/2023/03/17/erie-1-board-cooperative-educational-services-part-time-temporary-employee-payrollLisbon Central School District – Cafeteria Cash Receipts (2016M-152)
… Background The Lisbon Central School District is located in the Towns of Lisbon, Madrid and Waddington and the City of Ogdensburg in St. Lawrence County. The District, which operates one … and verify that the amounts collected agree with deposits on the bank statements. Ensure that the Treasurer has only …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lisbon-central-school-district-cafeteria-cash-receipts-2016m-152Lindenhurst Union Free School District – Credit Cards (2016M-179)
… the District’s credit card purchases for appropriate use and compliance with the District’s policies for the period … list of those employees who are issued credit cards and report this information to the Board at each … meeting. Ensure that credit card maximum spending and account credit limits are in accordance with the limits …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/lindenhurst-union-free-school-district-credit-cards-2016m-179About this Report – 2023 Financial Condition Report
… the 26th year when it received the Award for Outstanding Achievement in Popular Annual Financial Reporting from the …
https://www.osc.ny.gov/reports/finance/2023-fcr/about-reportBrocton Central School District – Claims Audit (2023M-15)
… (Board) provided the claims auditor with adequate guidance to perform her duties, we may not have found that of the 184 … example: All 100 claims were paid without documentation to demonstrate that claims complied with the District’s … were received. Key Recommendations Update written policies to define the claims auditor’s duties and provide this …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-claims-audit-2023m-15Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Budget Development (2022M-209)
… revenues totaling $41.2 million. This resulted in net operating surpluses totaling more than $24 million …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-budgetRensselaer County – County Bridge Maintenance (S9-13-6)
… Purpose of Audit The purpose of our audit was to determine whether counties are properly maintaining their bridges to ensure the safety of those who travel on them for the period January 1, 2007, to December 31, 2011. Background The County covers 652 square …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/rensselaer-county-county-bridge-maintenance-s9-13-6City of Poughkeepsie Industrial Development Agency – Project Approval and Monitoring (2021M-168)
… benefits. Specifically: The Board did not have a process to adequately oversee and monitor CPIDA projects. As a … $30,676. Key Recommendations Develop written procedures to periodically monitor projects’ progress and document … Require the City or one of the taxing jurisdictions to request the project owners’ financial information to …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/07/08/city-poughkeepsie-industrial-development-agency-projectTown of Somers – Justice Court (2013M-198)
… Purpose of Audit The purpose of our audit was to examine the Court’s internal controls for the period January 1, 2012, to March 31, 2013. Background The Town of Somers is located … violations and forfeitures for the period January 1, 2012 to March 31, 2013. Key Findings We found weaknesses in the …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-somers-justice-court-2013m-198City of Olean Housing Authority – Board Oversight (2016M-93)
… evaluate Board oversight of certain financial activities for the period July 1, 2013 through January 5, 2016. … County. The Authority, which provides low-rent housing for qualified individuals, is governed by a seven-member Board of Commissioners. Appropriations for the operating budget for the 2015-16 fiscal year totaled …
https://www.osc.ny.gov/local-government/audits/city/2016/07/29/city-olean-housing-authority-board-oversight-2016m-93Clifton Park Water Authority – Water Charges (2015M-247)
… Purpose of Audit The purpose of our audit was to review the Authority’s internal controls over water … in 1990 under New York State Public Authorities Law to acquire, construct, operate and maintain public water … not deposited in a timely manner or properly secured prior to deposit. The administrative assistant, who was involved …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/22/clifton-park-water-authority-water-charges-2015m-247Warren County Local Development Corporation – Revolving Loan Program (2021M-102)
… officials provided adequate oversight of the revolving loan program. Key Findings Corporation officials did not provide adequate oversight of the revolving loan program. For the 15 active loans, we found: Fourteen loan files did not have required and/or other supporting …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/12/22/warren-county-local-development-corporation-revolving-loanTown of Saranac – Town Clerk Operations (2019M-33)
… was arrested on April 29, 2021 and charged with falsifying business records in the first degree, corrupting the government in the fourth degree and … 14, 2021, the Clerk pleaded guilty to Attempted Falsifying Business Records in the second degree. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2022/02/25/town-saranac-town-clerk-operations-2019m-33Prattsburgh Central School District – Financial Management (2020M-108)
… Key Findings The Board and District officials’ actions to manage financial condition were not transparent and more taxes were levied than necessary to fund operations. The Board appropriated fund balance … through 2018-19 but none of the money was used or needed to fund operations. For the last three fiscal years the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/12/18/prattsburgh-central-school-district-financial-management-2020m-108