Search
Bolton Central School District - Fund Balance Management (2018M-249)
… 13 percent from 2015-16 through 2018-19. The unemployment insurance reserve was overfunded and the retirement …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/bolton-central-school-district-fund-balance-management-2018m-249Town of Moravia - Real Property Tax Exemptions Administration (2018M-215)
… We reviewed properties with 85 agricultural, nonprofit, senior citizen, veteran and other exemptions. The Assessor … not require new owners of these properties to submit a new application as required. Key Recommendations Ensure granted …
https://www.osc.ny.gov/local-government/audits/town/2019/02/08/town-moravia-real-property-tax-exemptions-administration-2018m-215Pulteney Volunteer Fire Department – Controls Over Financial Activities (2014M-175)
… services to the Town. The Department is governed by a seven-member Board of Directors. Expenditures for 2013 … did not adopt an annual budget. The Board did not adopt a code of ethics to provide standards of conduct expected of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/19/pulteney-volunteer-fire-department-controls-over-financialTown of Lyons - Real Property Tax Exemptions Administration (2018M-216)
… complete report - pdf] Audit Objective Determine whether the Assessor properly administered select real property tax … senior citizen, veteran and other exemptions. The Assessor: Granted exemptions without applications, … not correctly calculate granted exemptions. Did not report the transfer of property with exemptions to the County as …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-lyons-real-property-tax-exemptions-administration-2018m-216Edmeston Central School District – School Lunch Operations (2015M-174)
… which operates one cafeteria that serves approximately 420 students, is governed by an elected five-member Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/30/edmeston-central-school-district-school-lunch-operations-2015m-174Northern Adirondack Central School District – Internal Controls Over Extra-Classroom Activity Funds (2014M-128)
… Beekmantown, Chazy, Clinton, Dannemora, Ellenburg, Mooers and Saranac in Clinton County and the Town of Bellmont in Franklin County. The District, … Board did not ensure that District officials implemented and enforced District policy governing the operations of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/northern-adirondack-central-school-district-internal-controls-over-extraDryden Central School District – Financial Condition (2013M-396)
… October 17, 2013. Background The District is located in Cortland, Tioga and Tompkins Counties and is governed by … of the District’s unexpended surplus fund balance is in compliance with the Real Property Tax law statutory … if the amounts reserved are necessary, reasonable and in compliance with statutory requirements. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/dryden-central-school-district-financial-condition-2013m-396Town of Windsor – Information Technology (2017M-44)
… of Windsor is located in Broome County and is governed by a five-member Town Board. General fund budgeted … and employees. The Town’s server is not located in a secure location. Key Recommendations Annually review and … to ensure the users’ understanding of the Town’s policy. Secure the Town’s server so that only authorized individuals …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-windsor-information-technology-2017m-44Mount Markham Central School District – Reserve Funds (2016M-73)
… purpose of our audit was to examine the District’s reserve funds for the period July 1, 2014 through January 5, 2016. … The Board did not maintain some of the District’s reserve funds at reasonable levels. Key Recommendations Establish a … or targeted funding levels and conditions under which funds will be used. Review all reserves and determine if the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/mount-markham-central-school-district-reserve-funds-2016m-73Oyster Bay-East Norwich Central School District – Employee Leave Accruals (2013M-253)
… of Oyster Bay in Nassau County. The District is governed by a Board of Education which comprises seven elected members. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/oyster-bay-east-norwich-central-school-district-employee-leave-accrualsRoosevelt Union Free School District – Competitive Procurement (2015M-234)
… ensure that purchases are not made until the purchasing agent has issued an approved purchased order. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/roosevelt-union-free-school-district-competitive-procurement-2015m-234Eden Central School District – Payroll (2017M-11)
… our audit was to evaluate the accuracy of payroll payments for the period July 1, 2015 through December 6, 2016. … Eden Central School District is located in the Towns of Boston, Concord, Eden, Evans and North Collins in Erie … with approximately 1,400 students. Budgeted appropriations for the 2016-17 fiscal year total $27.4 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/eden-central-school-district-payroll-2017m-11Hamilton Central School District – School Lunch Fund Financial Condition (2016M-136)
… and the Towns of Brookfield, Eaton, Hamilton, Lebanon and Madison in Madison County. The District, which operates one cafeteria …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hamilton-central-school-district-school-lunch-fund-financial-conditionSouth Seneca Central School District – Financial Management (2015M-255)
… two schools with approximately 750 students, is governed by an elected seven-member Board of Education. Budgeted … $23 million. Key Findings The District has not developed a formal, documented multiyear capital plan. The District has not developed a plan to determine appropriate and necessary reserve fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/south-seneca-central-school-district-financial-management-2015m-255Chautauqua Lake Central School District – Procurement (2024M-3)
… cost. District officials: Did not seek competition for fuel purchases made from a single vendor totaling … bidding when required. Ensure individuals responsible for procuring goods and services receive procurement training …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/chautauqua-lake-central-school-district-procurement-2024m-3Cold Spring Harbor Central School District – Capital Assets (2023M-37)
… Key Findings District officials did not properly record, tag and account for capital asset purchases. As a result, the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/cold-spring-harbor-central-school-district-capital-assets-2023m-37Eastern Suffolk Board of Cooperative Educational Services – Information Technology (2023M-93)
… adequately manage user account access to the network. As a result, BOCES had an increased risk that the network could be accessed by unauthorized individuals. In addition to sensitive … necessity and disable unnecessary network user accounts in a timely manner. BOCES officials agreed with our …
https://www.osc.ny.gov/local-government/audits/boces/2023/10/13/eastern-suffolk-board-cooperative-educational-services-information-technology-2023mBradford Central School District – Claims Auditor (2022M-157)
… not ensure claims had adequate supporting documentation for her review prior to approval. We reviewed 74 claims … totaling $2.96 million did not contain documentation for the claims auditor to perform a proper audit. The claims … BOCES), inappropriately audited and approved 25 claims for the GST BOCES service charges totaling approximately $2.4 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/bradford-central-school-district-claims-auditor-2022m-157Town of Homer – Conflict of Interest (2022M-148)
… Town of Homer (Town) officials had prohibited interests in Town contracts. Key Findings One Board member is the … the Board member had a prohibited conflict of interest in the welding company’s contracts with the Town pursuant to … Adopt procedures to help prevent prohibited interests in contracts. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2022/12/23/town-homer-conflict-interest-2022m-148Village of Old Brookville – Cash Receipts (2015M-286)
… of Oyster Bay in Nassau County. The Village, which has a population of approximately 2,100, is governed by an elected five-member Board of Trustees. Budgeted … Key Findings Receipts were not always deposited in a timely manner and duplicate receipts were not always issued …
https://www.osc.ny.gov/local-government/audits/village/2016/01/15/village-old-brookville-cash-receipts-2015m-286