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Dutchess County – Financial Condition (2013M-370)
… State and Federal aid. Key Finding The County enterprise funds users’ charges have not been sufficient to cover their … had to subsidize a significant portion of both enterprise funds’ operations over the last three completed fiscal years, … has appropriated $2.8 million to subsidize two enterprise funds in the 2014 proposed budget. Key Recommendation The …
https://www.osc.ny.gov/local-government/audits/county/2014/03/14/dutchess-county-financial-condition-2013m-370Erie County Water Authority – Information Technology (2018M-9)
… January 1, 2016 through October 6, 2017. Background The Erie County Water Authority is a public benefit corporation … is governed by three Board members, appointed by the Erie County Legislature. Key Findings The Authority has 696 … Erie County Water Authority Information Technology 2018M9 …
https://www.osc.ny.gov/local-government/audits/county/2018/05/04/erie-county-water-authority-information-technology-2018m-9Fulton City School District – Non-Payroll Cash Disbursements (2017M-144)
… Purpose of Audit The purpose of our audit was to determine whether District officials … moneys to the TPAs for the total amount payable in satisfaction of claims audited and approved by the TPAs. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/fulton-city-school-district-non-payroll-cash-disbursements-2017m-144Greece Public Library – Information Technology (2017M-130)
… June 21, 2017. Background The Greece Public Library is located in the Town of Greece in Monroe County. The … charter from the New York State Board of Regents in 1958, is governed by a seven-member Board of Trustees appointed by … disaster recovery plan and ensure that the plan is distributed to all essential personnel. Maintain complete, …
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/greece-public-library-information-technology-2017m-130Science Academies of New York Charter Schools – Purchase versus Lease of Buildings (2017M-279)
… Purpose of Audit The purpose of our audit was to determine whether the Board conducted an … through July 31, 2017. Background The Science Academies of New York Charter Schools (SANY) has school buildings in … Science Academies of New York Charter Schools Purchase versus Lease of …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/science-academies-new-york-charter-schools-purchase-versus-lease-buildingsHartsdale Volunteer Fire Company – Board Oversight (2017M-227)
… Thirteen percent of FFI and 60 percent of Company Fund (CF) expenditures were unsupported. Key Recommendations The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/hartsdale-volunteer-fire-company-board-oversight-2017m-227Town of Lincklaen – Board Oversight (2017M-37)
… examine the Board’s oversight of Town financial activities for the period January 1, 2015 through December 16, 2016. … an elected five-member Town Board. Budgeted appropriations for the general and highway funds for 2017 totaled approximately $535,000. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-lincklaen-board-oversight-2017m-37Village of Blasdell – Purchasing (2017M-195)
… year total approximately $2.4 million. Key Findings Of 40 claims examined totaling approximately $204,500, 18 claims totaling approximately $82,400 showed no evidence of … contains inconsistent requirements for quotes and does not address professional services or quotes above $10,000 but …
https://www.osc.ny.gov/local-government/audits/village/2018/01/19/village-blasdell-purchasing-2017m-195Franklin Square Union Free School District – Fund Balance (2016M-129)
… made it appear that the District needed to both raise the tax levy and use fund balance to close projected budget gaps. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/franklin-square-union-free-school-district-fund-balance-2016m-129Jamesville-Dewitt Central School District – Procurement (2016M-264)
JamesvilleDewitt Central School District Procurement 2016M264
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/jamesville-dewitt-central-school-district-procurement-2016m-264Oppenheim-Ephratah Central School District – Business Office Operations (2013M-70)
… 30, 2012. Background The Oppenheim-Ephratah Central School District (District) is located in the Towns of … OppenheimEphratah Central School District Business Office Operations 2013M70 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/oppenheim-ephratah-central-school-district-business-office-operationsDelaware Academy Central School District at Delhi – Fund Balances (2016M-36)
… June 30, 2015. District officials did not use debt service funds to make payments on long-term debt. Key Recommendations … the practice of appropriating unexpended surplus funds that will not be used. Adopt a reserve fund plan, review all reserve balances and transfer excess funds to unrestricted fund balance, where allowed by law, or …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/delaware-academy-central-school-district-delhi-fund-balances-2016m-36Ripley Central School District – Cost Savings and Budgeting (2014M-361)
… through August 28, 2014. Background The Ripley Central School District is located in the Town of Ripley in … Ripley Central School District Cost Savings and Budgeting 2014M361 …
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)
… July 1, 2012 through February 18, 2016. Background The Clarence Central School District is located in the Towns of Amherst, Clarence, Lancaster and Newstead in Erie County. The … Clarence Central School District Financial Condition 2016M128 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/clarence-central-school-district-financial-condition-2016m-128Cattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services – Financial Management (2016M-77)
… reserves. BOCES has restricted more than $15 million in funds that should have been returned to the component and … policy or plan for establishing, funding and using reserve funds. Ensure that all surplus funds, except those properly restricted in reserves in …
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)
Camden Central School District Financial Condition 2016M51
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/camden-central-school-district-financial-condition-2016m-51Barker Central School District – Purchasing (2016M-208)
… 6, 2016. Background The Barker Central School District is located in the Town of Somerset, Niagara County. The … which operates one school with approximately 800 students, is governed by an elected seven-member Board of Education. … below the competitive bidding requirements. The claims auditor was unaware of the District’s informal policy for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/barker-central-school-district-purchasing-2016m-208Alexander Central School District – Financial Condition (2015M-227)
… Purpose of Audit The purpose of our audit was to review the District’s … The Alexander Central School District is located in the Towns of Alexander, Batavia, Bethany and Darien in Genesee County and the Town of Bennington in Wyoming …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/alexander-central-school-district-financial-condition-2015m-227Jasper-Troupsburg Central School District – Financial Condition (2015M-22)
… Background The Jasper-Troupsburg Central School District is located in the Towns of Cameron, Canisteo, Jasper, … operates two schools with approximately 540 students, is governed by an elected seven-member Board of Education. … a multiyear financial plan. Ensure that corrective action is taken to correct audit deficiencies identified. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/27/jasper-troupsburg-central-school-district-financial-condition-2015m-22Green Tech High Charter School – Resident Tuition Billing (2015M-2)
… Purpose of Audit The purpose of our audit was to examine the resident school district … The Green Tech High Charter School is located in the City of Albany and is governed by a seven-member Board of …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/04/10/green-tech-high-charter-school-resident-tuition-billing-2015m-2