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Franklin Square Union Free School District – Fund Balance (2016M-129)

… of our audit was to evaluate the District’s fund balance for the period July 1, 2014 through March 2, 2016. Background … a five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $36.7 … fund balance has exceeded the 4 percent statutory limit for the last three completed fiscal years by an average of …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/franklin-square-union-free-school-district-fund-balance-2016m-129

Wallkill Central School District – Financial Management (2015M-294)

… in the Towns of Newburgh, Montgomery, Gardiner, Plattekill and Shawangunk, Ulster County. The District, which operates … that resulted in operating surpluses each year and that appropriated fund balance each year that was not … that consider prior years’ financial results and only appropriate the amount of fund balance that is …

https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/wallkill-central-school-district-financial-management-2015m-294

Holland Patent Central School District – Fuel Inventory (2023M-141)

… and periodically reconcile the records with the amount of fuel in the tanks.  Key Recommendations  Establish a …

https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/holland-patent-central-school-district-fuel-inventory-2023m-141

Alexander Central School District – Financial Condition (2015M-227)

… our audit was to review the District’s financial condition for the period July 1, 2010 through August 4, 2015. … Board of Education. General fund appropriations for the 2015-16 fiscal year total $17 million. Key Finding …

https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/alexander-central-school-district-financial-condition-2015m-227

Jasper-Troupsburg Central School District – Financial Condition (2015M-22)

… audit was to evaluate the District's financial condition for the period July 1, 2011 through January 7, 2015. … seven-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year are approximately $11.5 million. … to audits completed by a certified public accounting firm for the last three years. Key Recommendations Develop and …

https://www.osc.ny.gov/local-government/audits/school-district/2015/03/27/jasper-troupsburg-central-school-district-financial-condition-2015m-22

Green Tech High Charter School – Resident Tuition Billing (2015M-2)

… 30, 2014. Background The Green Tech High Charter School is located in the City of Albany and is governed by a seven-member Board of Trustees. The School …

https://www.osc.ny.gov/local-government/audits/charter-school/2015/04/10/green-tech-high-charter-school-resident-tuition-billing-2015m-2

Canaseraga Central School District – Cafeteria Cash Receipts (2014M-57)

… to evaluate internal controls over cafeteria cash receipts for the period July 1, 2012 through January 29, 2014. … Key Recommendations Adopt policies and procedures for collecting and accounting for cash received in the cafeteria operation. Compare the …

https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/canaseraga-central-school-district-cafeteria-cash-receipts-2014m-57

Town of Chazy – Water and Sewer District Financial Operations (2017M-42)

… collection and enforcement of water and sewer charges for the period January 1, 2015 through October 31, 2016. … policies and procedures to provide adequate guidance for water and sewer billing and collection. Ensure that all …

https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-chazy-water-and-sewer-district-financial-operations-2017m-42

Town of Kortright – Financial Management (2016M-397)

… our audit was to evaluate the Town’s financial management for the period January 1, 2015 through August 25, 2016. … The general and highway funds’ budgeted appropriations for 2017 total approximately $1.2 million. Key Findings The … fund and $515,112 in the highway fund without clear plans for the use of these accumulated funds. The Board has not …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kortright-financial-management-2016m-397

Town of Ithaca – Information Technology (2017M-52)

… audit was to assess the Town’s IT policies and procedures for the period January 1, 2015 through December 22, 2016. … elected seven-member Town Board. Budgeted appropriations for 2017 total approximately $25 million. Key Findings The …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-ithaca-information-technology-2017m-52

Town of Greene – Budget Practices (2016M-409)

… our audit was to examine Town officials’ budget practices for the four major operating funds, which include the general … and the general and highway town-outside-village funds, for the period January 1, 2015 through October 11, 2016. … an elected five-member Town Board. Budgeted appropriations for 2017 total approximately $2.3 million. Key Findings The …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greene-budget-practices-2016m-409

Town of Fulton – Justice Court Operations (2017M-6)

… Purpose of Audit The purpose of our audit was to review the internal … through October 6, 2016. Background The Town of Fulton is located in Schoharie County and has a population of … on a regular basis or did not pursue those defendants who failed to appear. The computerized bail list has not been …

https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-fulton-justice-court-operations-2017m-6

Amherst Central School District – Network User Account Access and Application User Accounts and Permissions (2023M-5)

… and student information applications. As a result, there is a significant risk that network resources, financial data …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/amherst-central-school-district-network-user-account-access-and

Onondaga Cortland Madison Board of Cooperative Educational Services – Cash Management (2023M-40)

… over an 18-month period, officials missed an opportunity for BOCES to realize additional interest earnings totaling $310,865. The Assistant Superintendent for Administration (Assistant Superintendent) and BOCES … a comprehensive investment program or develop procedures for the operation of the investment program in compliance …

https://www.osc.ny.gov/local-government/audits/boces/2023/06/02/onondaga-cortland-madison-board-cooperative-educational-services-cash-management

Town of Dix – Supervisor’s Control of Cash (2022M-57)

… (Board) did not adopt written policies and procedures for cash receipts and disbursements and online banking. In … former bookkeeper were referred to outside law enforcement for review. Key Recommendations Properly collect, disburse … of the bookkeeper. Adopt written policies and procedures for cash receipts and disbursements and online banking. Town …

https://www.osc.ny.gov/local-government/audits/town/2023/06/02/town-dix-supervisors-control-cash-2022m-57

Patchogue-Medford Union Free School District – Health Insurance Buyouts (2023M-21)

… greater savings by modifying the terms of the program. For example, the District should review the eligibility requirements of the program for married couples and family members employed by the District .  For the 2021 calendar year, we found the District could have …

https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/patchogue-medford-union-free-school-district-health-insurance-buyouts

Marion Central School District – Procurement (2022M-3)

… officials could not support they sought competition for purchases totaling: $103,687 for goods and public works that were subject to competitive bidding, $104,430 for items below the competitive bidding requirements but …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/marion-central-school-district-procurement-2022m-3

Fishers Island Waste Management District -- Purchasing (2015M-292)

… audit was to evaluate the District’s purchasing practices for the period January 1, 2014 through June 30, 2015. … Board of Commissioners. Budgeted appropriations for 2015 total $610,540. Key Findings The District’s … policy does not require the use of competitive bidding for any purchases. District officials did not always comply …

https://www.osc.ny.gov/local-government/audits/district/2016/01/29/fishers-island-waste-management-district-purchasing-2015m-292

Onteora Central School District – Procurement and Claims Auditing (2021M-216)

… in a cost-effective manner and ensured claims were audited for accuracy and completeness. Key Findings District … in a cost-effective manner or ensure claims were audited for accuracy and completeness. The District did not: Have … was competitively bid. Obtain minimum required quotes for eight purchases totaling $106,212. The claims auditor did …

https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/onteora-central-school-district-procurement-and-claims-auditing-2021m-216

State Comptroller DiNapoli Releases School District Audit

… and administrative operations, protecting IT assets is critical. Find out how your government money is spent at Open Book New York . Track municipal spending, …

https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-school-district-audit-0