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Starpoint Central School District – Financial Condition (2015M-266)

… schools with approximately 2,700 students, is governed by an elected nine-member Board of Education. General fund … overfunded the employee benefit accrued liability reserve by $820,000. The District has not used its debt reserve to …

https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/starpoint-central-school-district-financial-condition-2015m-266

Springville-Griffith Institute Central School District – Financial Management (2015M-221)

… Purpose of Audit The purpose of our audit was to evaluate the financial operations of the District for the period July 1, 2013 through July 31, …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/springville-griffith-institute-central-school-district-financial

Spencerport Central School District – Financial Condition (2016M-254)

… six schools with approximately 3,600 students, is governed by an elected seven-member Board of Education. Budgeted … budgets from 2012-13 through 2015-16 were overestimated by approximately $12.4 million. The employee benefit accrued … reserve and unemployment insurance reserve are overfunded by as much as $2.7 million. Key Recommendations Develop …

https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/spencerport-central-school-district-financial-condition-2016m-254

Raquette Lake Union Free School District – Monitoring Financial Condition (2016M-203)

… Arietta and Long Lake in Hamilton County and is governed by an elected five-member Board of Education. The District …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/raquette-lake-union-free-school-district-monitoring-financial-condition

Fabius-Pompey Central School District – Information Technology (2016M-237)

… The Fabius-Pompey Central School District is located in the Towns of Cazenovia, Cuyler, Fabius, LaFayette and … Findings Of 927 user accounts, 111 had not been used to log on to the District’s computer system in at least six … and servers to display a banner when users attempt to log on. … FabiusPompey Central School District Information …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/fabius-pompey-central-school-district-information-technology-2016m-237

Amityville Union Free School District – Payroll (2016M-155)

… schools with approximately 3,200 students, is governed by an elected seven-member Board of Education. Budgeted … procedures to properly control and monitor overtime by approving and providing justification for overtime prior …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/amityville-union-free-school-district-payroll-2016m-155

Alexander Central School District – Financial Condition (2015M-227)

… Audit The purpose of our audit was to review the District’s financial condition for the period July 1, 2010 through … is located in the Towns of Alexander, Batavia, Bethany and Darien in Genesee County and the Town of Bennington in Wyoming County. The District …

https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/alexander-central-school-district-financial-condition-2015m-227

Albion Central School District – Budgeting (2016M-80)

… schools with approximately 1,880 students, is governed by an elected nine-member Board of Education. The District’s …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/albion-central-school-district-budgeting-2016m-80

Town of Fulton – Justice Court Operations (2017M-6)

… of our audit was to review the internal controls over the Court’s financial activity for the period January 1, 2015 … approximately 1,400. The Town, which maintains a Justice Court with one appointed Justice, is governed by an elected …

https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-fulton-justice-court-operations-2017m-6

Town of Orchard Park – Recreation Department Cash Receipts (2017M-81)

… a population of approximately 29,000. The Town is governed by an elected three-member Town Board. Expenditures for 2016 … (Department) contract. The Department did not remit money to the Supervisor in a timely manner. The Department … Director did not reconcile recreation fees collected by a vendor with cash receipts records. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-orchard-park-recreation-department-cash-receipts-2017m-81

Onondaga Cortland Madison Board of Cooperative Educational Services – Cash Management (2023M-40)

… Fund) that offered higher interest rates. Prepare monthly cash flow forecasts or ensure interest rate quotes were … written investment program procedures. Prepare monthly cash flow forecasts and ensure available funds are invested … corrective action. … audit onondaga cortland madison BOCES cash management …

https://www.osc.ny.gov/local-government/audits/boces/2023/06/02/onondaga-cortland-madison-board-cooperative-educational-services-cash-management

Town of Johnsburg – North Creek Water District Charges (2023M-51)

audit town johnsburg

https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-johnsburg-north-creek-water-district-charges-2023m-51

Town of Middleburgh – Claims Audit Process (2023M-56)

audit town middleburgh

https://www.osc.ny.gov/local-government/audits/town/2023/07/07/town-middleburgh-claims-audit-process-2023m-56

Oyster Bay Water District – Payments in Lieu of Health Insurance (2017M-43)

… is located in the Town of Oyster Bay in Nassau County and provides water to about 8,800 customers. The District is … elected three-member Board of Commissioners. The District’s 2016 budgeted appropriations totaled approximately $2.6 … Findings Because the plan was not implemented in a prudent and cost effective manner, the buy-back program actually …

https://www.osc.ny.gov/local-government/audits/district/2017/06/02/oyster-bay-water-district-payments-lieu-health-insurance-2017m-43

Gloversville Housing Authority – Selected Financial Operations (2015M-257)

… in 1963 pursuant to State Public Housing Law, is governed by a seven-member Board of Commissioners. The Authority’s …

https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/15/gloversville-housing-authority-selected-financial-operations-2015m-257

Oneida Public Library District – Cash Disbursements (2015M-20)

… July 1, 2012 through June 30, 2014. Background The Oneida Public Library District was established in Madison and Oneida … bank accounts. Establish a petty cash policy. … Oneida Public Library District Cash Disbursements 2015M20 …

https://www.osc.ny.gov/local-government/audits/library/2015/05/08/oneida-public-library-district-cash-disbursements-2015m-20

Clyde-Savannah Central School District – Network Access Controls (2020M-122)

… percent) Five administrative user accounts (19 percent) In addition, sensitive information technology (IT) control …

https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/clyde-savannah-central-school-district-network-access-controls-2020m-122

Town of Minden – Budgeting (2014M-366)

… The Town improperly allocated portions of its sales tax revenue to the town-wide general fund without first eliminating the tax levies in the part-town funds (those that exclude the … fund. Key Recommendations Budget and allocate sales tax revenues in compliance with statute and seek legal …

https://www.osc.ny.gov/local-government/audits/town/2015/05/29/town-minden-budgeting-2014m-366

Payments Allowed in Advance of Audit – Improving the Effectiveness of Your Claims Auditing Process

… advance for public utility services, postage, freight and express charges. 9 However, these claims should be audited as …

https://www.osc.ny.gov/local-government/publications/claims-auditing-process/payments-allowed-advance-audit

Tully Central School District – Network Access Controls (2021M-138)

… Key Findings District officials did not ensure that the District’s network access controls over non-student user … whether they were appropriate or needed. As a result, the District had 47 unneeded network user accounts, including … or third-party consultants who no longer work for the District. Unneeded network user accounts can be potential …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/tully-central-school-district-network-access-controls-2021m-138