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Alden Central School District – Financial Management (2016M-372)
… The Alden Central School District (District) is located in the Towns of Alden, Lancaster, Marilla and Newstead in Erie County; the Town of Darien in Genesee County; and the Town of Bennington in Wyoming …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/alden-central-school-district-financial-management-2016m-372Charter School of Educational Excellence – Middle School Capital Project and Board Oversight of the Management Company (2015M-7)
… Middle School construction project and of the management company which assists with the School’s academic and … the authorized cost by $2.6 million. The management company pays most of the School’s bills, and School officials … Capital Project and Board Oversight of the Management Company 2015M7 …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/05/08/charter-school-educational-excellence-middle-school-capital-project-andEdwards-Knox Central School District – Transportation State Aid and Reserve Funds (2016M-151)
… of Canton, Clare, Edwards, Fine, Hermon, Pierrepont and Russell in St. Lawrence County. The District, which operates … $13.3 million. Key Findings The District did not apply in a timely manner for all the transportation State aid to which … of its reserves totaling $2.4 million and did not adopt a reserve policy. The District used funds from its retirement …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/edwards-knox-central-school-district-transportation-state-aid-and-reserveDownsville Central School District – Fund Balance (2016M-79)
… 2016. Background The Downsville Central School District is located in the Towns of Andes, Colchester, Hamden, … which operates one school with approximately 295 students, is governed by an elected five-member Board of Education. … Ensure that the District’s unrestricted fund balance is in compliance with statutory limits and use the surplus …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/downsville-central-school-district-fund-balance-2016m-79Hoosic Valley Central School District – Financial Management (2014M-6)
… Purpose of Audit The purpose of our audit was to review the District’s financial operations for the period … included overestimated appropriations. The Board failed to fund and use reserves in accordance with General Municipal …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/hoosic-valley-central-school-district-financial-management-2014m-6Rockville Centre Housing Authority – Claims Auditing and Cash Receipts (2017M-57)
… 1, 2015 through October 31, 2016. Background The Rockville Centre Housing Authority is located in the Village of Rockville Centre in Nassau County. The Authority, which was established … Rockville Centre Housing Authority Claims Auditing and Cash Receipts …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/06/30/rockville-centre-housing-authority-claims-auditing-and-cash-receiptsTown of Mentz – Board Oversight (2016M-403)
… through September 6, 2016. Background The Town of Mentz is located in the central part of Cayuga County and has a population of approximately 2,300. The Town is governed by an elected five-member Town Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-mentz-board-oversight-2016m-403Village of Clinton – Financial Management (2014M-316)
… Purpose of Audit The purpose of our audit was to determine if the Board provided adequate oversight of the … reconcile all cash balances in the accounting records to bank balances monthly and establish and maintain …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-clinton-financial-management-2014m-316Town of Darien – State Contract Loader Purchases (2013M-88)
… Town officials did not obtain the relevant State contract price lists, apply the appropriate contract discounts, or … two loaders. Key Recommendations Request the appropriate price lists from the vendor when purchasing equipment on …
https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-darien-state-contract-loader-purchases-2013m-88Town of Yorkshire – Financial Management (2021M-109)
… reasonable levels of fund balance and properly planned for equipment replacement. Key Findings The Board and officials … reasonable levels of fund balance or properly plan for equipment replacement. The Board: Consistently overestimated … reasonable levels of fund balance and properly planned for equipment replacement …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-yorkshire-financial-management-2021m-109Monroe County Airport Authority – Board Oversight of County Chargebacks and Professional Services (2019M-226)
… complete report - pdf ] Audit Objective Determine whether the Monroe County Airport Authority (Authority) Board (Board) … over chargebacks for Monroe County (County) services and the procurement of professional services. Key Findings The … supporting documentation from County department staff for all chargebacks for County services prior to approving …
https://www.osc.ny.gov/local-government/audits/county/2021/11/24/monroe-county-airport-authority-board-oversight-county-chargebacks-andCity of Dunkirk – Billing Enforcement (2020M-117)
… 31 are included on the relevy. Assess penalties according to the Code. The Treasurer generally disagreed with the … take corrective action. Appendix B includes our comments to issues raised in the Treasurer’s response. …
https://www.osc.ny.gov/local-government/audits/city/2021/06/11/city-dunkirk-billing-enforcement-2020m-117Greenwich Central School District – Extra-Classroom Activities (2021M-20)
… maintain proper supporting documentation for all ECA club collections and fundraising events. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/greenwich-central-school-district-extra-classroom-activities-2021m-20Mineola Union Free School District – Financial Condition Management (2021M-44)
… As a result, more taxes were levied than were needed to fund operations. A pattern of over budgeting developed … back, at June 30, 2020, unassigned fund balance increased to approximately 13 percent or about nine percentage points …
https://www.osc.ny.gov/local-government/audits/school-district/2021/09/03/mineola-union-free-school-district-financial-condition-management-2021mBinghamton Housing Authority – Oversight of Financial Operations (2022M-87)
… whether the Board of Commissioners Board and Executive Director Director provided adequate oversight of Binghamton …
https://www.osc.ny.gov/local-government/audits/public-authority/2022/09/09/binghamton-housing-authority-oversight-financial-operations-2022m-87Weedsport Central School District – Procurement and Claims Audit (2021M-199)
… service providers. District officials paid $687,418 to two professional service providers without entering into a … and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/weedsport-central-school-district-procurement-and-claims-audit-2021m-199Village of Hewlett Neck – Financial Management (2022M-35)
… report - pdf] Audit Objective Determine whether the Village of Hewlett Neck (Village) Board of Trustees (Board) adopted realistic budgets, … $171,095 from 2017-18 through 2020-21. As a result of the Village officials’ budgeting practices, officials collected a …
https://www.osc.ny.gov/local-government/audits/village/2022/07/08/village-hewlett-neck-financial-management-2022m-35Village of Waverly – Parks and Recreation Department Financial Activities (2021M-12)
… 26 of 36 sports leagues were not maintained. The former Director awarded scholarships (i.e., waived registration … any guidelines, Board oversight or approval. The former Director inappropriately used Village bank accounts for … As a result of our audit and investigation, the former Director was arrested and pleaded guilty in December 2022 to …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-waverly-parks-and-recreation-department-financial-activities-2021m-12Williamsville Central School District – Financial Management (2022M-193)
… (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and District … officials did not properly manage the District’s fund balance and reserves. As a result, the District levied more … total of $47 million and appropriated $22 million of fund balance that was not needed or used. Adopted annual budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/williamsville-central-school-district-financial-management-2022m-193Fort Hunter Fire District – Capital Reserve Funds (2022M-202)
… of Commissioners (Board) properly established and managed capital reserve funds. Key Findings The Board did not properly manage the District’s three capital reserve funds. As a result, the Board reduced its … in General Municipal Law. As of August 31, 2022, the three capital reserve funds had balances totaling $179,932. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/fort-hunter-fire-district-capital-reserve-funds-2022m-202