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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)

… purpose of our audit was to examine the controls over IT and the claims auditing process for the period July 1, 2014 … Services consists of 18 component school districts and operates at three campuses. BOCES is governed by a … personal Internet usage. The rooms housing the IT servers and infrastructure did not have safeguards to track access …

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)

… June 30, 2014. Background The Newburgh Preparatory Charter High School is located in the City of Newburgh, Orange County, and provides high school education to approximately 60 students. The … Newburgh Preparatory Charter High School Board Oversight and Disbursements 2015M123 …

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)

… Bayport-Blue Point Union Free School District is located in the Town of Islip, Suffolk County. The District, which … to ensure that leave time earned and used is accurate and in accordance with collective bargaining agreements and … to ensure that leave time earned and used is accurate and in accordance with collective bargaining agreements and …

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)

… and the Towns of Burlington, Hartwick, Middlefield, New Lisbon and Otsego in Otsego County. The District operates … Board of Education. The District contracts with Milford Central School District to manage its school lunch …

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)

… Purpose of Audit The purpose of our audit was to review the District’s financial management for the period … District officials could not provide Board resolutions to demonstrate that four reserves were properly established. … District officials could not locate three invoices to support expenditures totaling $27,236 which appeared to be …

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)

… financial reports to the Board that include balance sheet account balances, detailed year-to-date …

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)

… the Town's credit card purchases to determine whether the cards were used for appropriate purposes and in compliance … establish policies and procedures over the use of credit cards. The Town had a total of 24 credit cards during our audit period, and the credit limits on the …

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)

… Purpose of Audit The purpose of our audit was to examine the Town’s internal controls over … January 1, 2012 through June 30, 2016. Background The Town of Thurman is located in Warren County and has a population … Town of Thurman Garbage Bag Inventory and Collections 2016M399 …

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)

… and financial management of the Town's operations for the period January 1, 2015 through September 8, 2016. … activity is recorded accurately and completely accounted for, monthly bank reconciliations are performed and any …

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)

… complete report – pdf] Audit Objective Determine whether Henry Johnson Charter School (School) Board of Trustees … audit charter school Henry Johnson …

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)

… [read complete report – pdf] Audit Objective To determine whether the Town of Middleburgh … prior to payment. Key Findings The Board did not properly audit claims prior to approving them for payment. As a … Key Recommendations Conduct a thorough and deliberate audit of all claims prior to approving them for payment. …

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, … Village of Victor Financial Management 2015M166 …

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)

… $233 million in 2012. The County Department of Public Works is responsible for the maintenance and monitoring of … bridge maintenance, repairs, and replacements. The County does not track maintenance and repairs by bridge, which could …

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

… A vendor can have multiple contacts, but only one primary contact. When the vendor is created, the primary contact is the contact on the vendor’s Substitute W-9 form. The vendor’s …

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

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

… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for the period … totaled approximately $615,000. Key Finding The Board does not routinely monitor financial operations, adopt reasonable … and the general and highway town-outside-village funds have unexpended surplus funds that are excessive. Key …

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)

… Purpose of Audit The purpose of our audit was to review internal controls over the District’s cash … Key Findings The Board did not audit each claim prior to payment. No District official reviewed payroll reports … payroll checks. Two service providers had direct access to the District’s bank accounts. District officials have not …

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