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Chester Union Free School District – Financial Management and Board Oversight (2016M-95)
… Purpose of Audit The purpose of our audit was to oversight of the District’s financial operations for the … requirements and did not use the excess fund balance to reduce real property taxes or other appropriate purposes, and needs to improve the transparency of the budget process. The Board …
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)
… Purpose of Audit The purpose of our audit was to examine District officials’ management … in Chenango County. The District is governed by the Board of Education which comprises seven elected members. The …
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)
… audit was to evaluate the District’s financial condition for the period July 1, 2012 through October 2, 2013. … 3,100 students. General fund budgeted appropriations for the 2013-14 fiscal year totaled approximately $80.2 million. Key Findings Budget estimates for revenues and appropriations have not been aligned with …
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)
… Purpose of Audit The purpose of our audit was to determine if the District’s non-instructional employees … of each school year, the clerk performed a manual process to carry over each employees’ accrued leave balances based on … Key Recommendations Design and implement procedures to address maintaining accurate leave records and ensure …
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)
Determine whether Young Womens College Prep Charter School of Rochester School officials ensured network and financial software access controls were adequate
https://www.osc.ny.gov/local-government/audits/charter-school/2023/01/06/young-womens-college-prep-charter-school-rochester-network-and-financialHaldane Central School District – Budget Transfers and Information Technology (2015M-279)
… to examine internal controls over budget transfers and IT for the period July 1, 2014 through August 19, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $22.9 … budget transfer policy does not state a dollar threshold for budget transfer approvals. The current budget transfer …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/haldane-central-school-district-budget-transfers-and-informationLisbon Central School District – Cafeteria Cash Receipts (2016M-152)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over cafeteria cash receipts … not perform an independent reconciliation of cash sales to deposits or review the work of those who performed … incompatible cash receipt duties. The Treasurer had access to the cafeteria’s point-of-sale (POS) system that she did …
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)
… Purpose of Audit The purpose of our audit was to examine the District’s credit card purchases for appropriate use and compliance … The Lindenhurst Union Free School District is located in the Town of Babylon in Suffolk County. The District, which …
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
… This report provides citizens with an overview of the financial condition of New York State. It presents … affecting the State. This report fills an information need not met by the traditional, more detailed financial … balance and making required debt service payments and pension contributions. The Office of the New York State …
https://www.osc.ny.gov/reports/finance/2023-fcr/about-reportBrocton Central School District – Claims Audit (2023M-15)
… may not have been detected and corrected. Had the Board of Education (Board) provided the claims auditor with … guidance to perform her duties, we may not have found that of the 184 claims we reviewed totaling $1 . 9 million, 100 … corrective action . Appendix B includes our comment on issues raised in the District’s response. … audit brocton …
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)
… for other bridges in the County. Key Findings The County does have a written plan for bridge maintenance; however, it … maintenance and corrective action programs. The County does not track maintenance and repairs by bridge, which could …
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)
… and calculated revenues upon which their payments in lieu of taxes (PILOTs) are based on. These projects have … monitor projects’ progress and document findings in writing. Require the City or one of the taxing …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/07/08/city-poughkeepsie-industrial-development-agency-projectCity of Olean Housing Authority – Board Oversight (2016M-93)
… Purpose of Audit The purpose of our audit was to evaluate Board oversight of certain financial activities … The Board has not adopted written policies or procedures to monitor its consultant’s performance in administering the … Key Recommendations Establish formal written procedures to monitor the performance of the consultant and …
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)
… corporation that was established in 1990 under New York State Public Authorities Law to acquire, construct, operate …
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)
… 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 … provided adequate oversight of the revolving loan program …
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)
… complete report - pdf ] Audit Objective Determine whether the Town Clerk (Clerk) recorded, deposited, remitted and … manner. Deposit all collections timely and intact. As of October 31, 2018, $843 in recorded cash collections had not been deposited and were unaccounted for. Prepare accountability analyses. The Board did not: …
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)
… The Board appropriated fund balance totaling $1.13 million for fiscal years 2016-17 through 2018-19 but none of the money was used or needed to fund operations. For the last three fiscal years the District reported that it …
https://www.osc.ny.gov/local-government/audits/school-district/2020/12/18/prattsburgh-central-school-district-financial-management-2020m-108Bethpage Fire District – Credit Card and Travel Expenditures (2017M-50)
… purpose of our audit was to examine the District’s credit card and travel expenditures for the period January 1, 2015 … Charges for purchases totaling $24,831 did not comply with the purchasing policy. Not all travelers attached proof …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/09/bethpage-fire-district-credit-card-and-travel-expenditures-2017m-50