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Milford Central School District – Financial Condition (2016M-87)
… 2012 through June 30, 2015. Background The Milford Central School District is located in the Towns of Hartwick, Laurens, … in Otsego County. The District, which operates one school with 417 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/milford-central-school-district-financial-condition-2016m-87Medina Central School District – Reserve Funds (2014M-155)
… Purpose of Audit The purpose of our audit was to examine the District’s … Background The Medina Central School District is located in the Towns of Shelby and Ridgeway in Orleans County and is governed by an elected nine-member …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/medina-central-school-district-reserve-funds-2014m-155Village of Cayuga Heights – Board Oversight (2014M-292)
… 2014. Background The Village of Cayuga Heights is located in the Town of Ithaca, Tompkins County, and has a population … process does not comply with the procedures outlined in the policy. Key Recommendations Reconcile cash in a timely manner using a standard format and ensure that …
https://www.osc.ny.gov/local-government/audits/village/2017/11/03/village-cayuga-heights-board-oversight-2014m-292Loans – Divorce and Your Benefits
… taking into consideration the member’s age at retirement and whether they retired under a service or disability …
https://www.osc.ny.gov/retirement/members/divorce/loansTown of Groton – Highway Department Asset Accountability (2022M-117)
… for Department assets. Officials did not maintain an up-to-date inventory, perform periodic physical inventories, … Key Recommendations Update the capital asset policy to include procedures for controls over assets costing less … for adding new assets and necessary detailed information to properly identify Department assets. Conduct periodic …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-groton-highway-department-asset-accountability-2022m-117South Seneca Central School District – Financial Management (2015M-255)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management for the … The South Seneca Central School District is located in the Towns of Ovid, Lodi, Romulus and Covert in Seneca … approximately $23 million. Key Findings The District has not developed a formal, documented multiyear capital plan. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/south-seneca-central-school-district-financial-management-2015m-255Mount Markham Central School District – Reserve Funds (2016M-73)
… did not maintain some of the District’s reserve funds at reasonable levels. Key Recommendations Establish a reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/mount-markham-central-school-district-reserve-funds-2016m-73Rye Neck Union Free School District – Information Technology (2016M-280)
… sensitive data stored on District computer systems for the period July 1, 2014 through March 31, 2016. … six-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $39.6 … District does not have adequate policies and procedures for personal, private and sensitive information (PPSI) data …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/rye-neck-union-free-school-district-information-technology-2016m-280Rondout Valley Central School District – Financial Management (2015M-296)
… The Rondout Valley Central School District is located in the Towns of Marbletown, Rochester, Rosendale and Wawarsing in Ulster County. The District, which operates five schools … Discontinue the practice of adopting budgets that result in the appropriation of unrestricted fund balance that is not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/rondout-valley-central-school-district-financial-management-2015m-296East Bloomfield Central School District – Online Banking (2016M-14)
… Purpose of Audit The purpose of our audit was to determine if online banking transactions were safeguarded … as specified in Board policy. Designate one computer to be strictly dedicated for online banking transactions. … adding a second log-on security feature such as a token to provide an extra level of assurance though two-factor …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/east-bloomfield-central-school-district-online-banking-2016m-14Southern Cayuga Central School District – Financial Management (2015M-224)
… Purpose of Audit The purpose of our audit was to review the District’s financial management for the period July 1, … in the Towns of Venice, Locke, Genoa, Scipio, Fleming and Ledyard in Cayuga County, and the Town of Lansing in …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/04/southern-cayuga-central-school-district-financial-management-2015m-224Hendrick Hudson Central School District – Financial Condition (2013M-241)
… Purpose of Audit The purpose of our audit was to examine the District’s … Central School District is located in Westchester County and includes the Town of Cortlandt and part of the City of … has decreased significantly over the past five years, from $8.5 million beginning in 2009 to $4.6 million in 2013, …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/hendrick-hudson-central-school-district-financial-condition-2013m-241East Syracuse Minoa Central School District – Financial Software Access Rights (2016M-41)
… Purpose of Audit The purpose of our audit was to determine if access to the District’s financial software was appropriately limited and monitored for the period July 1, 2014 through December …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/east-syracuse-minoa-central-school-district-financial-software-accessVillage of Newport – Financial Management (2017M-12)
… Background The Village of Newport (Village) is located in the Town of Newport in Herkimer County. The Village, which is governed by a Board … years 2013-14 through 2015-16, budgeted appropriations in the general fund exceeded actual expenditures by an annual …
https://www.osc.ny.gov/local-government/audits/village/2017/04/28/village-newport-financial-management-2017m-12Afton Central School District –Management of Fund Balance and Reserves (2016M-134)
… Purpose of Audit The purpose of our audit was to assess District … School District is located in the Towns of Coleville, Sanford, Afton, Bainbridge and Coventry and the Village of … for the past several years. Certain reserves had excessive balances when compared to their respective liabilities. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/afton-central-school-district-management-fund-balance-and-reserves-2016mHerricks Union Free School District – Fuel Card Purchases (2014M-321)
… Purpose of Audit The purpose of our audit was to examine the District’s fuel card purchases for the period … forms. Key Recommendations File necessary paperwork to recoup all sales and use taxes paid on the District’s fuel … period. Coordinate with the District’s current fuel vendor to remove federal, State and local sales and use taxes on …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/16/herricks-union-free-school-district-fuel-card-purchases-2014m-321Enlarged City School District of Troy – Leave Accruals (2014M-144)
… through February 28, 2014. Background The Enlarged City School District of Troy is located in the City of Troy and … are no recommendations in this report. … Enlarged City School District of Troy Leave Accruals 2014M144 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/enlarged-city-school-district-troy-leave-accruals-2014m-144Sidney Central School District – Expenditure Control and Student Achievement (2014M-163)
… by an elected seven-member Board of Education and operates two schools with approximately 1,100 students. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/sidney-central-school-district-expenditure-control-and-studentTown of Barker – Justice Court Operations (2016M-422)
… is governed by an elected five-member Town Board, has a Justice Court with one elected Justice. In 2015, the Court reported revenues totaling …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-barker-justice-court-operations-2016m-422Dryden Central School District – Financial Condition (2013M-396)
… compliance with statutory requirements. … Dryden Central School District Financial Condition 2013M396 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/dryden-central-school-district-financial-condition-2013m-396