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Town of Minden – Budgeting (2014M-366)
… Purpose of Audit The purpose of our audit was to review the Town’s budgeting … in Montgomery County and includes the Village of Fort Plain within its boundaries. The Town, which is governed by …
https://www.osc.ny.gov/local-government/audits/town/2015/05/29/town-minden-budgeting-2014m-366Payments Allowed in Advance of Audit – Improving the Effectiveness of Your Claims Auditing Process
… The governing board of a local government or school district generally may, by … cash funds and authorize petty cash payments in advance of audit. Most petty cash payments will involve small amounts … infrequent purchases, such as office supplies. The amount of a petty cash fund may be limited by statute. The custodian …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/payments-allowed-advance-auditShoreham-Wading River Central School District – Financial Management (2017M-75)
… our audit was to review the District’s financial condition for the period July 1, 2013 through December 31, 2016. … with approximately 2,250 students. Budgeted appropriations for the 2016-17 fiscal year total approximately $72.7 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/16/shoreham-wading-river-central-school-district-financial-management-2017mSharon Springs Central School District – Financial Condition (2016M-39)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … surplus funds that will not be used. Develop a plan to use the surplus fund balance in a manner that benefits …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/sharon-springs-central-school-district-financial-condition-2016m-39Starpoint Central School District – Financial Condition (2015M-266)
… Niagara County. The District, which operates four schools with approximately 2,700 students, is governed by an elected … in a manner that benefits the taxpayers and in accordance with applicable statutory provisions. Properly report and use …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/starpoint-central-school-district-financial-condition-2015m-266Springville-Griffith Institute Central School District – Financial Management (2015M-221)
… Springville-Griffith Institute Central School District is located in the Towns of Aurora, Boston, Colden, Collins and … ledgers. District officials did not always pay employees at the proper pay rates, and payroll was not always …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/springville-griffith-institute-central-school-district-financialSpencerport Central School District – Financial Condition (2016M-254)
… period July 1, 2012 through May 27, 2016. Background The Spencerport Central School District is located in the Towns of Ogden, Gates, Greece and Parma in Monroe County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/spencerport-central-school-district-financial-condition-2016m-254Raquette Lake Union Free School District – Monitoring Financial Condition (2016M-203)
… Purpose of Audit The purpose of our audit was to determine if District officials monitored the District’s … no schools and has two students for whom it pays tuition to attend a neighboring school district. Budgeted … including quarterly budget status reports, are provided to the Board. Ensure that accounting records are accurate and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/raquette-lake-union-free-school-district-monitoring-financial-conditionAmityville Union Free School District – Payroll (2016M-155)
… audit was to examine the District’s internal controls over payroll and leave accruals for the period July 1, 2014 … proper scheduling, may have been avoidable. Although the payroll clerk performs procedures to check her own work, no …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/amityville-union-free-school-district-payroll-2016m-155Alexander Central School District – Financial Condition (2015M-227)
… operates two schools with 858 students and is governed by an elected five-member Board of Education. General fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/alexander-central-school-district-financial-condition-2015m-227Albion Central School District – Budgeting (2016M-80)
… Genesee County. The District, which operates three schools with approximately 1,880 students, is governed by an elected … and the use of fund balance in the annual budget. Comply with the District’s reserve fund policy and use the excess amounts in reserve funds, in accordance with applicable statutory provisions, in a manner that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/albion-central-school-district-budgeting-2016m-80Selected Aspects of Bus Fleet Maintenance Report (Follow-Up)
… given 30 days after the issuance of the follow-up review to provide information on any actions that are planned to address the unresolved issues discussed in this review. … …
https://www.osc.ny.gov/state-agencies/audits/2013/07/11/selected-aspects-bus-fleet-maintenance-report-followCity of Niagara Falls – Financial Condition (2017M-170)
… deplete available fund balance. City officials did not have an updated comprehensive multiyear financial plan. Key …
https://www.osc.ny.gov/local-government/audits/city/2017/09/15/city-niagara-falls-financial-condition-2017m-170Cattaraugus-Little Valley Central School District – Financial Management (2016M-61)
… Dayton, East Otto, Leon, Little Valley, Mansfield, Napoli, New Albion, Otto and Persia, Cattaraugus County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/cattaraugus-little-valley-central-school-district-financial-managementCattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services – Financial Management (2016M-77)
… has restricted more than $15 million in funds that should have been returned to the component and participating …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-financialEastport-South Manor Central School District – Financial Software User Access (2014M-379)
… $93 million. Key Findings The District did not have any written procedures outlining how user access rights …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/20/eastport-south-manor-central-school-district-financial-software-userDalton-Nunda Central School District – Separation Payments (2015M-142)
… and one employee was underpaid $2,323. District officials have not developed written policies or procedures to …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/18/dalton-nunda-central-school-district-separation-payments-2015m-142Jamesville-Dewitt Central School District – Procurement (2016M-264)
… appropriate legal action, if necessary, to recover those funds. Comply with New York State General Municipal Law and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/jamesville-dewitt-central-school-district-procurement-2016m-264Marcellus Central School District – Procurement (2016M-230)
… The Marcellus Central School District is located in the Towns of Camillus, Marcellus, Onondaga, Otisco, Skaneateles and Spafford in Onondaga County. The District, which operates three …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/marcellus-central-school-district-procurement-2016m-230Fabius-Pompey Central School District – Information Technology (2016M-237)
… Purpose of Audit The purpose of our audit was to assess the District’s management of network user accounts … Key Findings Of 927 user accounts, 111 had not been used to log on to the District’s computer system in at least six months, and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/fabius-pompey-central-school-district-information-technology-2016m-237