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Town of New Lisbon – Financial Oversight (2013M-12)
… Purpose of Audit The purpose of our audit was to evaluate the Board’s oversight of the Town’s financial … aspects of collecting and recording taxes and fees paid to her office. All of these duties were performed during 2011 … annual audit. Key Recommendations Audit all claims prior to their payment, unless otherwise allowed by law. Provide …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-new-lisbon-financial-oversight-2013m-12Ballston 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 … accordance with District policy, and the District did not award points for participation in miscellaneous activities in …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/17/ballston-lake-fire-district-length-service-awards-program-service-creditJohnstown Public Library – Cash Receipts (2014M-304)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls over the Library’s cash … points for greater accountability. Establish procedures to ensure that cash and checks are stored in a secure location until deposited and to require that receipts are deposited in the bank in a …
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/johnstown-public-library-cash-receipts-2014m-304Town of Locke – Financial Condition (2020M-111)
… year. Unrestricted fund balances as of December 31, 2019 in the general and highway funds and water district were … B includes our comment on an issue Town officials raised in their response. … Determine whether the Town Board Board …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-locke-financial-condition-2020m-111Cayuga County Soil and Water Conservation District – Financial Condition (2020M-91)
… Board’s hindered ability to recognize revenue shortfalls or cost overruns, limiting any potential corrective action. … estimates were not based on prior years’ actual results or trends and did not contain estimates for all known … budget-to-actual reports and ensure corrective actions or specific budget amendments are implemented before …
https://www.osc.ny.gov/local-government/audits/county/2020/11/25/cayuga-county-soil-and-water-conservation-district-financial-condition-2020m-91Silver Creek Central School District – Financial Condition (2015M-321)
… Purpose of Audit The purpose of our audit was to examine the District’s management of financial activities … District officials annually appropriated fund balance to reduce the tax levy, but funds were not used as budgeted … include realistic appropriations based on actual needs to avoid levying taxes at a level greater than needed. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/silver-creek-central-school-district-financial-condition-2015m-321Hannibal 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 … an effective multiyear financial or capital plan to define how reserves and unrestricted fund balance in the general and …
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)
… to ensure that all salary, stipend and wage rates are authorized by the Board before payment. Correct the leave …
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)
… The Whitesville Central School District is located in the Towns of Independence and Willing in Allegany County and the Town of West Union in Steuben County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/whitesville-central-school-district-financial-management-2016m-313Washingtonville Central School District – Reserve Funds (2014M-45)
… was to examine the District’s management of reserve funds for the period of July 1, 2012 through October 29, 2013. … Board of Education. Budgeted general fund appropriations for the 2013-14 fiscal year are approximately $84 million. … The District has not implemented its reserve fund policy for the funding and use of reserves, and a detailed annual …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/washingtonville-central-school-district-reserve-funds-2014m-45Penfield Central School District – Financial Management (2015M-162)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management for the … overestimated expenditures and appropriated fund balance to finance operations that was not actually used. As of June … is balanced and consider using the excessive balance to fund school lunch operations. … Penfield Central School …
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)
… The purpose of our audit was to assess the District’s IT for the period July 1, 2014 through February 26, 2016. … Board of Education. Budgeted general fund appropriations for the 2015-16 fiscal year totaled approximately $19.2 … million. Key Findings The Board did not adopt policies for password management; protection of personal, private and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/avon-central-school-district-information-technology-2016m-123Corning City School District – Procurement (2016M-222)
… Purpose of Audit The purpose of our audit was to review the District's procurement practices for the period … or bids. Key Recommendations Revise the procurement policy to include clear language addressing the procurement of professional services and require strict adherence to the requirements of the procurement policy. Solicit …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/corning-city-school-district-procurement-2016m-222Cortland Enlarged City School District - Budget Review (B4-15-12)
… for payroll, health insurance, retirement, debt and utilities by $3.2 million. The District’s budget includes … Develop appropriation budgets that are reasonable and based on prior years’ actual amounts with appropriate … financing sources. Examine the use of fund balance and reserve funds as recurring financing sources and consider …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/cortland-enlarged-city-school-district-budget-review-b4-15-12Minisink Valley Central School District – Financial Condition (2016M-26)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … The Minisink Valley Central School District is located in the Towns of Greenville, Minisink, Mount Hope and … of the ensuing year’s budget. District officials did not develop a plan to reduce the unreserved fund balance in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/minisink-valley-central-school-district-financial-condition-2016m-26Manhasset Union Free School District – Separation Payments (2016M-150)
… Purpose of Audit The purpose of our audit was to examine the District’s internal controls over the calculation and processing of separation payments for the period July 1, 2014 through …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/manhasset-union-free-school-district-separation-payments-2016m-150Greater Amsterdam School District – Financial Condition (2016M-110)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … The District did not develop a multiyear financial plan to manage its fund balance and reserves. Key Recommendations … Develop a comprehensive multiyear financial plan to establish objectives for funding long-term needs. … …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/greater-amsterdam-school-district-financial-condition-2016m-110Clymer Central School District – Payroll (2023M-168)
… $4,792 for retroactive raises that were not authorized by the Board of Education (Board) and paid 16 employees perfect … awards totaling $2,550 that they were not eligible for per the collective bargaining agreement requirements. Did not … Perform a more thorough review of payroll as part of the certification process. District officials generally …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/clymer-central-school-district-payroll-2023m-168II.4 Overview – II. New York State Financial Accounting
… reliability of accounting information. Paragraphs 9 and 9-a of Section 8 of the State Finance Law prescribes the minimum reports that are required to be prepared on both a budgetary (cash) and GAAP basis of accounting. Section 22 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4-overviewTown of Plymouth – Employee Benefits (2023M-176)
… report – pdf] Audit Objective Determine whether Town of Plymouth (Town) officials accurately recorded Highway … did not accurately record department leave or properly pay separation payments. As a result, of the 14 employees we … and the Town’s employee benefit plan. Consult with legal counsel about recovering payments that were inconsistent with …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-employee-benefits-2023m-176