Search

Poughkeepsie Housing Authority – Procurement and Information Technology Controls (2017M-222)

Poughkeepsie Housing Authority Procurement and Information Technology Controls 2017M222

https://www.osc.ny.gov/local-government/audits/public-authority/2018/02/16/poughkeepsie-housing-authority-procurement-and-information-technology

Sherrill City School District – Reserve Funds (2017M-247)

… reserve funds other than its health insurance reserve. The tax certiorari reserve is overfunded by $4.5 million. Key … the reserves will be used. Use the surplus funds in the tax certiorari reserve to fund one-time expenditures, fund …

https://www.osc.ny.gov/local-government/audits/school-district/2018/02/02/sherrill-city-school-district-reserve-funds-2017m-247

Babylon Union Free School District – Financial Condition (2015M-323)

… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … result in the appropriation of fund balance not needed to fund District operations. Ensure that all reserve funds …

https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/babylon-union-free-school-district-financial-condition-2015m-323

Margaretville Central School District – Fund Balance (2015M-55)

… The Board continually adopted budgets that included tax levy increases that were not necessary. Key … fund balance is in compliance with Real Property Tax Law statutory limits and reduce the amount of …

https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/margaretville-central-school-district-fund-balance-2015m-55

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

… Purpose of Audit The purpose of our audit was to evaluate the District’s budgeting practices for the period … Key Findings While the District appropriated fund balance to help finance operations, it was not needed because the …

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

Portville Central School District – Financial Condition (2013M-384)

… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … approximately $16 million. Key Findings The Board failed to ensure that fund balance was maintained within legally …

https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/portville-central-school-district-financial-condition-2013m-384

Port Byron Central School District – Financial Condition (2014M-71)

… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … District officials have generally taken appropriate action to manage the District’s financial condition. The Board … future revenues and appropriations and clearly defines how reserve and unexpended funds should be managed. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2014/07/03/port-byron-central-school-district-financial-condition-2014m-71

City of Jamestown – Financial Condition (2016M-298)

… 19, 2016. Background The City of Jamestown is located in Chautauqua County and has approximately 31,000 residents. … costs and fund balance are properly recorded and reported in the general fund. …

https://www.osc.ny.gov/local-government/audits/city/2016/09/30/city-jamestown-financial-condition-2016m-298

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

… Collins and Sardinia in Erie County and the Towns of Ashford, East Otto and Yorkshire in Cattaraugus County. The …

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

Sharon 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 … The Sharon Springs Central School District is located in the Towns of Carlisle, Seward and Sharon in Schoharie … that appropriate unexpended surplus funds that will not be used. Develop a plan to use the surplus fund balance …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/sharon-springs-central-school-district-financial-condition-2016m-39

Parishville-Hopkinton Central School District – Financial Management (2017M-72)

… and adequately managed the District’s financial condition for the period July 1, 2015 through November 30, 2016. … a Board of Education. General fund budgeted appropriations for 2016-17 totaled approximately $11 million. Key Findings … Adopt budgets that include realistic estimates for expenditures. Develop a written policy that indicates the …

https://www.osc.ny.gov/local-government/audits/school-district/2017/06/16/parishville-hopkinton-central-school-district-financial-management-2017m

West Genesee Central School District – Segregation of Duties (2016M-303)

… The West Genesee Central School District is located in the Towns of Camillus, Geddes, Onondaga, Elbridge and Van Buren in Onondaga County. The District, which operates seven … concentrated with one position, and there was no process in place for someone independent from the recordkeeping …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/west-genesee-central-school-district-segregation-duties-2016m-303

Marcellus Central School District – Procurement (2016M-230)

… schools with approximately 1,750 students, is governed by an elected seven-member Board of Education. Budgeted … million without the benefit of competition, as required by the procurement policy. District officials made 15 … and District officials did not always retain the necessary quote documentation with purchase requisitions as required by …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/marcellus-central-school-district-procurement-2016m-230

Levittown Union Free School District – Reserve Funds and Extra-Classroom Activity Fund (2016M-174)

… Purpose of Audit The purpose of our audit was to review the District’s reserve funds and extra-classroom … and maintain reserve funds. Extra-classroom activity club officials did not maintain adequate supporting … under which each reserve fund will be used. Ensure that club officials issue press-numbered receipts or use some …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/levittown-union-free-school-district-reserve-funds-and-extra-classroom

Clyde-Savannah Central School District – Financial Condition (2015M-338)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … through 2014-15 despite budgeting for operating deficits to reduce fund balance. Five of the District’s reserve funds …

https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/clyde-savannah-central-school-district-financial-condition-2015m-338

Village of Brookville – Board Oversight (2015M-45)

… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of Village activities for … and the Justice. The Board did not audit claims prior to payment. Key Recommendations Establish a long-term financial plan that addresses how the Village will use surplus moneys accumulated in …

https://www.osc.ny.gov/local-government/audits/village/2015/06/12/village-brookville-board-oversight-2015m-45

Town of Stephentown – Records and Reports (2012M-209)

… Purpose of Audit The purpose of our audit was to assess the completeness and accuracy of the Town’s records and reports for the period January 1, 2008, to December 31, 2011. Background The Town of Stephentown is … Findings The Town does not have complete, accurate, and up-to-date accounting records, nor have monthly bank …

https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-stephentown-records-and-reports-2012m-209

Thank you for subscribing to the Comptroller's Weekly Newsletter!

Thank you for subscribing to the Comptroller's Weekly Newsletter!