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Washingtonville Central School District – Reserve Funds (2014M-45)
… and part of the Towns of Cornwall, Hamptonburgh and New Windsor in Orange County. The District operates five schools …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/washingtonville-central-school-district-reserve-funds-2014m-45Town of New Lisbon – Financial Oversight (2013M-12)
… Purpose of Audit The purpose of our audit was to evaluate the Board’s oversight of the Town’s financial … aspects of collecting and recording taxes and fees paid to her office. All of these duties were performed during 2011 … annual audit. Key Recommendations Audit all claims prior to their payment, unless otherwise allowed by law. Provide …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-new-lisbon-financial-oversight-2013m-12Johnstown Public Library – Cash Receipts (2014M-304)
… appropriations for 2014 totaled approximately $405,000. Key Findings For cash collections that are not recorded in … the Library does not use a cash register, maintain a log or issue duplicate receipts. Cash collections are stored … and to require that receipts are deposited in the bank in a timely manner. Perform an audit or review of cash …
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/johnstown-public-library-cash-receipts-2014m-304Silver Creek Central School District – Financial Condition (2015M-321)
… by an average of 7 percent each year. As of June 30, 2015, the District’s unrestricted fund balance totaled …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/silver-creek-central-school-district-financial-condition-2015m-321Whitesville Central School District – Financial Management (2016M-313)
… Purpose of Audit The purpose of our audit was to review the District’s management of financial activities … appropriated fund balance was not actually used to finance operations. As of June 30, 2015, the District’s … fund balance within the statutory limit and develop a plan to reduce unrestricted fund balance in a manner that benefits …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/whitesville-central-school-district-financial-management-2016m-313Hannibal Central School District – Financial Condition (2017M-23)
… Purpose of Audit The objective of our audit was to assess the District’s financial condition for the period … in fund balance, 97 percent of which was not needed to fund operations. The District’s unrestricted fund balance … developed an effective multiyear financial or capital plan to define how reserves and unrestricted fund balance in the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/hannibal-central-school-district-financial-condition-2017m-23Hammond Central School District – Payroll (2016M-398)
… payroll procedures for the period July 1, 2014 through June 30, 2016. Background The Hammond Central School District … process. The Board did not authorize the stipends or salary amounts paid to 10 employees totaling over $80,000. … transactions. Establish procedures to ensure that all salary, stipend and wage rates are authorized by the Board …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/17/hammond-central-school-district-payroll-2016m-398Minisink Valley Central School District – Financial Condition (2016M-26)
… Wawayanda in Orange County and in parts of the Towns of Wallkill (Orange County) and Mamakating (Sullivan County). …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/minisink-valley-central-school-district-financial-condition-2016m-26Manhasset Union Free School District – Separation Payments (2016M-150)
… 2016. Background The Manhasset Union Free School District is located in the Town of North Hempstead in Nassau County. The District, which operates three schools with approximately 3,340 students, is governed by an elected five-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/manhasset-union-free-school-district-separation-payments-2016m-150Corning City School District – Procurement (2016M-222)
… period July 1, 2014 through April 26, 2016. Background The Corning City School District is located in the Towns of Big … of Dix and Orange in Schuyler County; and the City of Corning and the Towns of Bradford, Campbell, Caton, Corning, Erwin, Hornby and Lindley in Steuben County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/corning-city-school-district-procurement-2016m-222Penfield Central School District – Financial Management (2015M-162)
… are overfunded and potentially unnecessary. The school lunch fund’s total fund balance exceeds the federally … with statutory requirements. Ensure that the school lunch fund budget is balanced and consider using the excessive balance to fund school lunch operations. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/30/penfield-central-school-district-financial-management-2015m-162Town of Putnam Valley – Purchasing (2013M-193)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the Town’s purchasing practices for the period January 1, 2012 to March 6, 2013. Background The Town of Putnam Valley is … million in total. We also reviewed supporting documents to verify that procurements and subsequent payments were …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-putnam-valley-purchasing-2013m-193Genesee Community Charter School – Revenue Billing and Collection (2013M-61)
… of Trustees which comprises 17 voting members. The School Leader is the chief executive officer and oversees all the … who also prepares the deposits and reconciles the bank statements without independent review of the deposits or reconciliations. Key Recommendation Require that bank and cash receipts reconciliations for School meal and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/10/genesee-community-charter-school-revenue-billing-and-collection-2013m-61Town of Stockport – Disbursements (2013M-216)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly monitored the Town’s disbursements for the period January 1, 2012, to January 22, 2013. Background The Town of Stockport is … issued from January 1, 2012 through December 31, 2012 to ensure the check sequence was complete and all checks were …
https://www.osc.ny.gov/local-government/audits/town/2013/09/27/town-stockport-disbursements-2013m-216Cortland Enlarged City School District - Budget Review (B4-15-12)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the District’s … approximately $760,000. Using the remaining $1.2 million to fund other District expenditures is not an appropriate use … with appropriate increases. Restrict the use reserve funds to legally appropriate financing sources. Examine the use of …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/cortland-enlarged-city-school-district-budget-review-b4-15-12Buffalo City School District – Oversight of Field Activities at the Service Center (2014M-270)
… work tickets completed by an IT vendor’s technical support specialists. Key Recommendations Adopt written policies and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/11/buffalo-city-school-district-oversight-field-activities-service-centerFallsburg Central School District – Financial Condition (2014M-33)
Fallsburg Central School District Financial Condition 2014M33
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/fallsburg-central-school-district-financial-condition-2014m-33Town of Kirkwood – Justice Court Operations (2016M-414)
… more than $1 million in fines, fees, surcharges and bail money. Key Findings The Justices did not ensure that all … completed. We could not determine the status of all bail amounts from the list of liabilities to the case files. … bank balance and money on hand. Follow up on all bail money held to determine what course of action is …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-kirkwood-justice-court-operations-2016m-414Village of Quogue – Justice Court (2015M-18)
… $315,781 in fines, fees and surcharges and $55,235 in bail deposits during the audit period. Key Findings The Court had bail money totaling $35,955 on deposit, of which only $8,550 … analyses. Key Recommendations Identify any held bail money not related to active cases and disburse it to the …
https://www.osc.ny.gov/local-government/audits/village/2015/05/08/village-quogue-justice-court-2015m-18Ballston Lake Fire District – Length of Service Awards Program Service Credit (2016M-379)
… Purpose of Audit The purpose of our audit was to determine whether District officials properly awarded … of service credit and a defined contribution of $700 each to which they were not entitled. LOSAP points were not … 2015 and contact the District’s attorney and Administrator to recover the associated $2,100 of defined contributions. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/17/ballston-lake-fire-district-length-service-awards-program-service-credit