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Town of Cobleskill – Budgeting (2023M-138)
… of the 2023 appropriations. The Town’s preliminary budgets for the three fiscal years we examined did not include fund …
https://www.osc.ny.gov/local-government/audits/town/2024/03/01/town-cobleskill-budgeting-2023m-138Clymer Central School District – Payroll (2023M-168)
… 16 employees’ pay. Paid five employees a total of $4,792 for retroactive raises that were not authorized by the Board … awards totaling $2,550 that they were not eligible for per the collective bargaining agreement requirements. Did not require written prior authorization for overtime work and made 12 overtime payments totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/clymer-central-school-district-payroll-2023m-168Village of Greene – Investment Program (2023M-112)
… Officials did not: Prepare monthly cash flow forecasts to estimate funds available for investment. Monitor … investment options. Develop investment procedures to convey management’s expectations for managing the … agreed with our recommendations and indicated they plan to initiate corrective action. … Determine whether Village of …
https://www.osc.ny.gov/local-government/audits/village/2023/12/01/village-greene-investment-program-2023m-112Mount Pleasant-Blythedale Union Free School District – Short-Term Borrowing and Purchasing (2015M-365)
… Purpose of Audit The purpose of our audit was to review the District’s short-term borrowing and internal … Issue a RAN only when the District needs funds to improve short-term cash flow. Ensure that staff members … advance and limiting the use of confirming purchase orders to emergency situations. … Mount PleasantBlythedale Union …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/mount-pleasant-blythedale-union-free-school-district-short-term-borrowingPenfield Central School District – Financial Management (2015M-162)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Penfield Central School District is located in the Towns of Penfield, Brighton, Perinton and Pittsford in Monroe County and the Towns of Macedon and Walworth in Wayne County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/30/penfield-central-school-district-financial-management-2015m-162Avon Central School District – Information Technology (2016M-123)
… District is located in the Towns of Avon, Caledonia, Lima and York in Livingston County and the Town of Rush in Monroe County. The District, which … for password management; protection of personal, private and sensitive information (PPSI); wireless technology; remote …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/avon-central-school-district-information-technology-2016m-123Greater Amsterdam School District – Financial Condition (2016M-110)
… December 31, 2015. Background The Greater Amsterdam School District is located in the City of Amsterdam, the Town … for funding long-term needs. … Greater Amsterdam School District Financial Condition 2016M110 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/greater-amsterdam-school-district-financial-condition-2016m-110Corning City School District – Procurement (2016M-222)
… District's procurement practices for the period July 1, 2014 through April 26, 2016. Background The Corning City School District is located in the Towns of Big Flats and Catlin in Chemung County; the Towns of Dix and Orange in Schuyler County; and the City of Corning and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/corning-city-school-district-procurement-2016m-222Hewlett-Woodmere Union Free School District – Financial Condition (2016M-402)
… realistic estimates for appropriations. Discontinue the practice of adopting budgets that result in the appropriation …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/hewlett-woodmere-union-free-school-district-financial-condition-2016m-402Hannibal Central School District – Financial Condition (2017M-23)
… Purpose of Audit The objective of our audit was to assess the District’s financial condition for the period … in fund balance, 97 percent of which was not needed to fund operations. The District’s unrestricted fund balance … developed an effective multiyear financial or capital plan to define how reserves and unrestricted fund balance in the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/hannibal-central-school-district-financial-condition-2017m-23Hammond Central School District – Payroll (2016M-398)
… Purpose of Audit The purpose of our audit was to evaluate the District's payroll procedures for the period … did not authorize the stipends or salary amounts paid to 10 employees totaling over $80,000. Leave time and … all aspects of payroll transactions. Establish procedures to ensure that all salary, stipend and wage rates are …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/17/hammond-central-school-district-payroll-2016m-398Whitesville Central School District – Financial Management (2016M-313)
… review the District’s management of financial activities for the period July 1, 2012 through April 8, 2016. Background … Board of Education. General fund budgeted appropriations for the 2015-16 fiscal year totaled approximately $6.7 … of appropriations based on actual needs and that estimates for the planned use of fund balance are accurate and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/whitesville-central-school-district-financial-management-2016m-313Town of Homer – Non-Payroll Disbursements (2023M-63)
… take corrective action. Appendix B includes our comment on issues raised in the Town’s response letter. … audit town …
https://www.osc.ny.gov/local-government/audits/town/2023/08/11/town-homer-non-payroll-disbursements-2023m-63Town of Lake Luzerne – Payroll (2022M-98)
… (Supervisor) ensured payroll payments were accurate and in accordance with Town policies. Key Findings The Supervisor … did not ensure payroll payments were accurate or in accordance with Town policies. Town officials: Did not … the 67 timecards reviewed contained all punches for time in/out. Inaccurately calculated overtime payments to hourly …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-payroll-2022m-98Marathon Joint Fire District – Investment Program (2023M-76)
… solicit interest rate quotes that may have resulted in higher interest earnings. As a result of our audit, the Board subsequently approved an investment policy in March 2023 and invested $653,000 into an investment fund …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/20/marathon-joint-fire-district-investment-program-2023m-76North Collins Central School District – Information Technology Equipment Inventory (2023M-39)
… School District (District) officials maintained a complete and accurate inventory of information technology (IT) assets. … IT inventory records were incomplete and inaccurate, in part because the records were not always updated to … physical inventory. District officials generally agreed with our findings and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/north-collins-central-school-district-information-technology-equipmentYork Central School District – Financial Management (2022M-96)
… report – pdf] Audit Objective Determine whether the York Central School District (District) Board of Education … in the District’s response letter. … Determine whether the York Central School District District Board of Education …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-financial-management-2022m-96Genesee Community Charter School – Revenue Billing and Collection (2013M-61)
… Purpose of Audit The purpose of our audit was to examine the cash receipts process for the period July 1, 2011, to February 15, 2013. Background The Genesee Community … operations including the financial operations. The day-to-day financial operations are conducted by the school’s …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/10/genesee-community-charter-school-revenue-billing-and-collection-2013m-61Ballston Lake Fire District – Length of Service Awards Program Service Credit (2016M-379)
… Purpose of Audit The purpose of our audit was to determine whether District officials properly awarded … of service credit and a defined contribution of $700 each to which they were not entitled. LOSAP points were not … 2015 and contact the District’s attorney and Administrator to recover the associated $2,100 of defined contributions. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/17/ballston-lake-fire-district-length-service-awards-program-service-creditII.4 Overview – II. New York State Financial Accounting
… Law prescribes the minimum reports that are required to be prepared on both a budgetary (cash) and GAAP basis of … purposes on a GAAP basis. The GAAP-basis plans model, to the extent practicable, the accounting principles applied … in preparation of the annual financial statements. Guide to Financial Operations REV. 01/01/2017 … New York State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4-overview