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Pearl River Union Free School District – Fixed Assets (2022M-126)
… officials properly monitored and accounted for fixed assets. Key Findings District officials did not properly monitor and account for 70 percent of fixed assets reviewed totaling $546,527. This can be attributed to … Board-adopted fixed asset policies. We found that (some assets had multiple exceptions): 21 fixed assets with a …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/pearl-river-union-free-school-district-fixed-assets-2022m-126DiNapoli: 33 School Districts Reported in Fiscal Stress
… fiscal stress, each district should address these problems today,” said DiNapoli. “My Fiscal Stress Monitoring System … for school districts. The FSMS scores and report released today summarizing common trends among school districts are …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-33-school-districts-reported-fiscal-stressSchool District Physical Education Compliance (2018-MS-3)
… Kenmore-Town of Tonawanda Union Free , Plattsburgh City , South Colonie Central , and South Huntington Union Free . Audit Objective To determine …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/12/school-district-physical-education-compliance-2018-ms-3Scarsdale Union Free School District – Overtime (2022M-105)
Determine whether the Scarsdale Union Free School District District officials ensured overtime was properly approved accurate and monitored
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/scarsdale-union-free-school-district-overtime-2022m-105Alexander Central School District – Financial Management (2020M-64)
… as a financing source for a capital project, they did not do so in accordance with applicable statutes. Appropriations … fund balance was appropriated each year, but was not used to finance operations. When unused appropriated fund balance … fund balance exceeded the limit each year by $345,000 to $611,000, or 2 to 3 percentage points. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/alexander-central-school-district-financial-management-2020m-64Campbell-Savona Central School District - Budget Review (B2-15-10)
… expenditure projections in the District’s tentative budget for the 2015-16 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budget for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/campbell-savona-central-school-district-budget-review-b2-15-10Dolgeville Central School District – Fuel Monitoring (2023M-175)
… District (District) officials adequately accounted for and monitored fuel usage. Key Findings District officials … performed. A periodic reconciliation of purchases, usage and fuel on hand can determine whether significant amounts of … perform periodic reconciliations to the fuel in the tank and investigate and resolve any material differences. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/dolgeville-central-school-district-fuel-monitoring-2023m-175Village of Millport – Treasurer’s Misappropriation of Funds (2016M-256)
The purpose of our audit was to evaluate internal controls over the Village’s financial operations for the period June 1, 2013 through November 17, 2015.
https://www.osc.ny.gov/files/local-government/audits/pdf/millport-256.pdfLiverpool Central School District – Information Technology Assets (2020M-59)
… and two cameras, totaling $1,444. The last comprehensive physical inventory count was conducted in 2003. District … software inventory and applicable licenses. Perform physical inventories of hardware and compare them to …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/liverpool-central-school-district-information-technology-assets-2020m-59Putnam Central School District – Fund Balance Management (2020M-27)
… limit by 32.7 to 42.8 percentage points at the end of the last three fiscal years. Appropriations were … in Appendix A, District officials generally agreed with our recommendations and indicated they planned to take corrective action. Appendix B includes our comment on issues raised in the District’s response …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/putnam-central-school-district-fund-balance-management-2020m-27Irvington Union Free School District – Fixed Assets (2022M-89)
… of without Board authorization. The assets included kitchen appliances, exercise equipment and a floor cleaning …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/irvington-union-free-school-district-fixed-assets-2022m-89Hammondsport Central School District – Investment Program (2024M-63)
… Board did not adopt, a comprehensive investment program with written procedures for the investment of District … noted in Appendix A, District officials generally agreed with our recommendations. Appendix B includes our comments on …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-investment-program-2024m-63Duanesburg Central School District – Separation Payments (2014M-67)
… The Duanesburg Central School District is located in the Towns of Duanesburg and Princetown in Schenectady County, the Towns of Charleston and Florida in Montgomery County, the town of Knox in Albany County and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/27/duanesburg-central-school-district-separation-payments-2014m-67Brasher Falls Central School District – Payroll (2016M-57)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of payroll payments for the period July 1, 2014 through …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/brasher-falls-central-school-district-payroll-2016m-57Greenwood Lake Union Free School District – Financial Condition (2016M-40)
… 1, 2010 through June 30, 2015. Background The Greenwood Lake Union Free School District is located in the Town of … Greenwood Lake Union Free School District Financial Condition 2016M40 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greenwood-lake-union-free-school-district-financial-condition-2016m-40City of Newburgh – Budget Review (B6-16-17)
… from the sale of real property which, if not sold, will cause a revenue shortfall of $230,000. The City continues to … or unforeseen expenditures. The 2017 proposed budget does not include an allowance for uncollectible taxes. The …
https://www.osc.ny.gov/local-government/audits/city/2016/11/10/city-newburgh-budget-review-b6-16-17Burnt Hills-Ballston Lake Central School District – Leave Accruals and Separation Payments (2015M-357)
… September 30, 2015. Background The Burnt Hills-Ballston Lake Central School District is located in the Towns of … Burnt HillsBallston Lake Central School District Leave Accruals and Separation …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/burnt-hills-ballston-lake-central-school-district-leave-accruals-andLittle Falls City School District – Leave Accruals (2016M-64)
… Purpose of Audit The purpose of our audit was to evaluate the District’s leave accrual procedures for the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/little-falls-city-school-district-leave-accruals-2016m-64City of Elmira - Financial Condition
The purpose of our audit was to examine the City’s financial condition for the period January 1, 2013 through March 1, 2017.
https://www.osc.ny.gov/files/local-government/audits/2017/pdf/elmira-city-2017-90.pdfIroquois Central School District - Financial Management (2018M-102)
… which annually averaged $1.8 million, was not needed to finance operations. The Board and District officials did not transparently budget to fund a capital reserve. The Board did not review all … and appropriated fund balance. Review all reserves to determine whether balances are necessary and reasonable, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/iroquois-central-school-district-financial-management-2018m-102