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Phoenix Central School District – Financial Condition (2017M-96)

… Purpose of Audit The purpose of our audit was to determine whether the Board and District officials … year’s appropriations exceeded the statutory limit by 4.2 to 8.1 percentage points for fiscal years 2013-14 through … with surplus funds. Key Recommendations Develop a plan to reduce the amount of unrestricted fund balance to the …

https://www.osc.ny.gov/local-government/audits/school-district/2017/08/04/phoenix-central-school-district-financial-condition-2017m-96

Putnam/Northern Westchester Board of Cooperative Educational Services – Information Technology and Claims Auditing (2016M-205)

… the controls over IT and the claims auditing process for the period July 1, 2014 through April 6, 2016. Background … and meaningful audit of claims prior to approving them for payment. … PutnamNorthern Westchester Board of …

https://www.osc.ny.gov/local-government/audits/boces/2016/09/30/putnamnorthern-westchester-board-cooperative-educational-services-information

Worcester Central School District – Unassigned Fund Balance (2016M-1)

… District officials’ management of unassigned fund balance for the period July 1, 2014 through November 16, 2015. … the statutory limit in two of the last three fiscal years. For 2012-13 through 2014-15 District officials overestimated …

https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/worcester-central-school-district-unassigned-fund-balance-2016m-1

Newburgh Preparatory Charter High School – Board Oversight and Disbursements (2015M-123)

… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of financial operations and … Orange County, and provides high school education to approximately 60 students. The School is governed by a … financial records and reports are prepared and presented to the Board and establish policies and procedures that …

https://www.osc.ny.gov/local-government/audits/charter-school/2015/08/21/newburgh-preparatory-charter-high-school-board-oversight-and-disbursements

Bayport-Blue Point Union Free School District – Leave Accruals (2015M-202)

… audit was to determine if the District properly accounted for employee leave accruals for the period July 1, 2013 through March 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year were approximately $68.3 million. …

https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bayport-blue-point-union-free-school-district-leave-accruals-2015m-202

Seaford Union Free School District – Extra-Classroom Activities (2016M-291)

… The Seaford Union Free School District is located in the Town of Hempstead in Nassau County. The District, which operates four schools … School store deposits during 2015-16 were not made in a timely manner, with the time between collection and …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/seaford-union-free-school-district-extra-classroom-activities-2016m-291

Cooperstown Central School District – School Lunch Fund Financial Condition (2016M-86)

… managed the school lunch fund’s financial condition for the period July 1, 2014 through January 14, 2016. … its school lunch operations. Budgeted appropriations for the school lunch fund for the 2015-16 fiscal year totaled $422,000. Key Finding …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cooperstown-central-school-district-school-lunch-fund-financial-condition

Holland Central School District – Financial Management (2015M-58)

… audit was to review the District’s financial management for the period July 1, 2009 through February 3, 2015. … elected members. The District operates two schools and a third school which is used only for the pool and athletic … expenditures. Key Recommendations Develop and implement a comprehensive policy for establishing and using reserve …

https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/holland-central-school-district-financial-management-2015m-58

Town of Edmeston – Supervisor's Records and Reports (2017M-13)

… 13, 2016. Background The Town of Edmeston is located in Otsego County and has a population of approximately 1,800. …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-edmeston-supervisors-records-and-reports-2017m-13

Town of Lake Pleasant – Credit Cards (2016M-432)

… card purchases to determine whether the cards were used for appropriate purposes and in compliance with the Town's policies for the period January 1, 2015 through July 31, 2016. … an elected five-member Town Board. Budgeted appropriations for 2016 totaled approximately $2.5 million. Key Findings …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-lake-pleasant-credit-cards-2016m-432

Town of Thurman – Garbage Bag Inventory and Collections (2016M-399)

… internal controls over garbage bag inventory and receipts for the period January 1, 2012 through June 30, 2016. … policies and procedures that include collection procedures for recording and remitting collections received at the … station to ensure all cash receipts are properly accounted for and remitted to the Supervisor’s bookkeeper or Town Clerk …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-thurman-garbage-bag-inventory-and-collections-2016m-399

Town of Taylor – Financial Management (2016M-391)

… Purpose of Audit The purpose of our audit was to assess the Board’s oversight and financial management of … and four Board members. Key Findings The Board has not historically monitored available fund balance or … a manner that benefits Town residents. Annually audit, or have an independent accountant audit, the Supervisor's …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-taylor-financial-management-2016m-391

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

… Purpose of Audit The purpose of our audit was to review the Department’s cash receipts for … 1, 2015 through January 27, 2017. Background The Town of Orchard Park is located in Erie County and has a population of approximately 29,000. The Town is governed by an elected …

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

Henry Johnson Charter School – Resident Tuition Billings and Collections (2023M-32)

… district tuition billings were adequately supported for the sample of 30 students we reviewed, they did not …

https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/henry-johnson-charter-school-resident-tuition-billings-and-collections

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

… vendors and the reasons why solicitation of quotes is not in the Town’s best interest. Discontinue use of the Town …

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

Village of Victor – Financial Management (2015M-166)

… Purpose of Audit The purpose of our audit was to evaluate the Village’s financial … June 1, 2013 through July 8, 2015. Background The Village of Victor is located in the Town of Victor, Ontario County, …

https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-victor-financial-management-2015m-166

Saratoga County – County Bridge Maintenance (S9-13-7)

… Record and monitor repairs and maintenance by bridge. … Saratoga County County Bridge Maintenance S9137 …

https://www.osc.ny.gov/local-government/audits/county/2013/07/19/saratoga-county-county-bridge-maintenance-s9-13-7

X.4.C Contacts – X. Guide to Vendor/Customer Management

… Preparation: If a vendor informs an agency that it needs to update its contact information, the agency must direct the vendor to the New York State Vendor Self-Service Portal webpage at  … the Vendor Self Service Portal, the vendor will be able to add or update any contact information, including the …

https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4c-contacts

Town of Dayton – Financial Condition (2013M-90)

… for the 2012 fiscal year totaled approximately $615,000. Key Finding The Board does not routinely monitor financial … funds have unexpended surplus funds that are excessive. Key Recommendations Correct the accounting records to …

https://www.osc.ny.gov/local-government/audits/town/2013/08/14/town-dayton-financial-condition-2013m-90

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

… each claim prior to payment. No District official reviewed payroll reports before disbursing payroll checks. Two service providers had direct access to … by the Board before disbursement. Review and certify payroll reports. Discontinue allowing private service …

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