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Raquette Lake Union Free School District – Monitoring Financial Condition (2016M-203)

… Revenues, expenditures and balance sheet accounts reported on the financial reports did not agree with the accounting …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/raquette-lake-union-free-school-district-monitoring-financial-condition

Lockport City School District – Monitoring Transportation Contracts and Costs (2015M-200)

… Purpose of Audit The purpose of our audit was to evaluate the District’s transportation … The Lockport City School District is located in the City of Lockport and portions of the Towns of Lockport, Cambria …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/lockport-city-school-district-monitoring-transportation-contracts-and

Delaware Academy Central School District at Delhi – Fund Balances (2016M-36)

… 1, 2014 through November 9, 2015. Background The Delaware Academy Central School District at Delhi is located in the … Delaware Academy Central School District at Delhi Fund Balances 2016M36 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/delaware-academy-central-school-district-delhi-fund-balances-2016m-36

Franklin 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-129

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

… Purpose of Audit The purpose of our audit was to review the District’s financial … Wallkill Central School District is located in the Towns of Newburgh, Montgomery, Gardiner, Plattekill and Shawangunk, …

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)

… to fuel buses. This reduces accountability and increases the risk that fuel could be stolen or misused without … fuel inventory records and periodically reconcile the records with the amount of fuel in the tanks. Key Recommendations …

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)

… Purpose of Audit The purpose of our audit was to review the District’s financial condition … Alexander Central School District is located in the Towns of Alexander, Batavia, Bethany and Darien in Genesee County …

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)

… Central School District is located in the Towns of Cameron, Canisteo, Jasper, Rathbone, Troupsburg and Woodhull, …

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)

… 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-2

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

… is located in the Towns of Almond, Birdsall, Burns and Grove in Allegany County, the Town of Ossian in Livingston …

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)

… Purpose of Audit The purpose of our audit was to determine whether Town officials … managed the billing, collection and enforcement of water and sewer charges for the period January 1, 2015 through October 31, 2016. Background The Town of Chazy is located in Clinton County and has a population of …

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)

… 22, 2016. Background The Town of Ithaca is located in Tompkins County and has a population of approximately …

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)

… Purpose of Audit The purpose of our audit was to examine Town officials’ budget practices for the four … developed a policy for acceptable levels of fund balance to maintain. Town officials have not developed long-term … the levels of fund balance, including reserves, to be maintained in each fund to meet the Town’s needs. …

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)

… over the Court’s financial activity for the period January 1, 2015 through October 6, 2016. Background The Town of Fulton is located in Schoharie County and has a population of approximately … the bail records in the accounting software. Deposit all money collected in a timely manner. …

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)

… District (District) officials secured user account access to the network and managed user accounts and permissions in … officials did not adequately secure user account access to the network or properly manage user accounts and … be inappropriately altered, accessed, or used. In addition to sensitive control weaknesses that were communicated …

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)

… – pdf] Audit Objective Determine whether Onondaga Cortland Madison Board of Cooperative Educational Services (BOCES) … audit onondaga cortland madison BOCES cash management …

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 2020, the former bookkeeper received $1,254 in dental and … former bookkeeper were referred to outside law enforcement for review. Key Recommendations Properly collect, disburse …

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