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Cattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services – Financial Management (2016M-77)
… audit was to review BOCES’ financial management practices for the period July 1, 2012 through December 30, 2015. … component districts. General fund budgeted appropriations for the 2015-16 fiscal year totaled approximately $65 … estimates. Develop a comprehensive written policy or plan for establishing, funding and using reserve funds. Ensure …
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)
… for the 2015-16 fiscal year total approximately $51.2 million. Key Findings The Board did not develop …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/camden-central-school-district-financial-condition-2016m-51Canaseraga Central School District – Cafeteria Cash Receipts (2014M-57)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over cafeteria … Canaseraga Central School District is located in the Towns of Almond, Birdsall, Burns and Grove in Allegany County, the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/canaseraga-central-school-district-cafeteria-cash-receipts-2014m-57Town of Chazy – Water and Sewer District Financial Operations (2017M-42)
… Purpose of Audit The purpose of our audit was to determine whether Town officials effectively managed the … Key Findings The Town lacked effective procedures to ensure water and sewer charges were accurately billed, … Establish comprehensive policies and procedures to provide adequate guidance for water and sewer billing and …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-chazy-water-and-sewer-district-financial-operations-2017m-42Town of Kortright – Financial Management (2016M-397)
… 25, 2016. Background The Town of Kortright is located in Delaware County and has a population of approximately … The Town has accumulated fund balance totaling $358,706 in the general fund and $515,112 in the highway fund without clear plans for the use of these …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kortright-financial-management-2016m-397Town of Ithaca – Information Technology (2017M-52)
… Purpose of Audit The purpose of our audit was to assess the Town’s IT policies and procedures for the period January … and storage devices and online banking. Require that all staff receive formal IT security and awareness training …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-ithaca-information-technology-2017m-52Town of Greene – Budget Practices (2016M-409)
… Town officials have not developed long-term financial and capital plans. Key Recommendations Develop and adopt budgets … needs. Develop comprehensive multiyear financial and capital plans. … Town of Greene Budget Practices 2016M409 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greene-budget-practices-2016m-409Town of Fulton – Justice Court Operations (2017M-6)
… through October 6, 2016. Background The Town of Fulton is located in Schoharie County and has a population of … maintains a Justice Court with one appointed Justice, is governed by an elected five-member Town Board. The Court … updated to reflect the bail returned to defendants and is overstated by $4,775. The former Justice did not deposit …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-fulton-justice-court-operations-2017m-6Holland Patent Central School District – Fuel Inventory (2023M-141)
… [read complete report – pdf] Audit Objective Determine whether Holland … District (District) officials safeguarded and accounted for fuel inventory. Key Findings District officials did not … manage and monitor fuel access and usage or account for fuel inventory. As a result, seven enabled fuel user …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/holland-patent-central-school-district-fuel-inventory-2023m-141Piseco Common School District – Authorized Investments (2023M-172)
… – pdf] Audit Objective Determine whether Piseco Common School District (District) officials invested in accordance with … did not adhere to the District’s investment policy and invested $35,000 in an investment account that is not …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/piseco-common-school-district-authorized-investments-2023m-172Beacon City School District – Information Technology (2023M-143)
… enabled network user accounts are additional entry points into a network and, if accessed by attackers, could …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/beacon-city-school-district-information-technology-2023m-143Ripley Central School District – Cost Savings and Budgeting (2014M-361)
… related to sending students to a neighboring District for the period July 1, 2012 through August 28, 2014. … 300 students and 70 employees. Operating expenditures for the 2013-14 fiscal year totaled approximately $8.1 … pay related expenditures and did not reevaluate the need for the substantial balance in the reserve at the end of …
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)
… Background The Clarence Central School District is located in the Towns of Amherst, Clarence, Lancaster and Newstead in Erie County. The District, which operates six schools with … fund balance that is not needed to finance operations is, in effect, a reservation of fund balance that is not provided …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/clarence-central-school-district-financial-condition-2016m-128Barker Central School District – Purchasing (2016M-208)
… Background The Barker Central School District is located in the Town of Somerset, Niagara County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/barker-central-school-district-purchasing-2016m-208Oppenheim-Ephratah Central School District – Business Office Operations (2013M-70)
… audit was to determine if internal controls over Business Office operations were appropriately designed and operating … established adequate internal controls over Business Office operations. Board policies and written procedures have …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/oppenheim-ephratah-central-school-district-business-office-operationsLockport City School District – Monitoring Transportation Contracts and Costs (2015M-200)
… The mileage information submitted by the transportation vendor for fuel reimbursements was not supported by … for transportation services. Require the transportation vendor to submit records to support the total number of daily route miles used in calculating the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/lockport-city-school-district-monitoring-transportation-contracts-andDelaware Academy Central School District at Delhi – Fund Balances (2016M-36)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management practices for the period … that will not be used. Adopt a reserve fund plan, review all reserve balances and transfer excess funds to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/delaware-academy-central-school-district-delhi-fund-balances-2016m-36Franklin 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-129Wallkill Central School District – Financial Management (2015M-294)
… Purpose of Audit The purpose of our audit was to review the District’s financial management for the period July 1, 2010 through June 30, 2015. Background The Wallkill Central School District is located in the Towns of Newburgh, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/wallkill-central-school-district-financial-management-2015m-294Patchogue-Medford Union Free School District – Health Insurance Buyouts (2023M-21)
… family members employed by the District . For the 2021 calendar year, we found the District could have saved $73,966 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/patchogue-medford-union-free-school-district-health-insurance-buyouts