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Port Byron Central School District – Financial Condition (2014M-71)

… of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2012 … October 22, 2013. Background The Port Byron Central School District is located in the Village of Port Byron and …

https://www.osc.ny.gov/local-government/audits/school-district/2014/07/03/port-byron-central-school-district-financial-condition-2014m-71

Village of Nissequogue – Information Technology (2015M-31)

… Purpose of Audit The purpose of our audit was to determine if computerized data and assets … recordkeeping. Adopt written IT policies and procedures to address acceptable computer use, internal user access, remote …

https://www.osc.ny.gov/local-government/audits/village/2015/05/01/village-nissequogue-information-technology-2015m-31

Salmon River Central School District – Foster Care Student Tuition (2022M-168)

… Officials made payment errors for 14 (45 percent) of 31 foster care students who were enrolled at other school …

https://www.osc.ny.gov/local-government/audits/school-district/2023/02/10/salmon-river-central-school-district-foster-care-student-tuition-2022m

Jefferson-Lewis-Hamilton-Herkimer-Oneida Board of Cooperative Educational Services – Procurement (2022M-128)

… procured or not procured as required by the BOCES’ regulation on purchasing procedures (Purchasing Regulation). BOCES officials did not: Competitively bid three … equipment totaling $318,454, as required by the Purchasing Regulation. Have support that they obtained the required …

https://www.osc.ny.gov/local-government/audits/boces/2022/12/02/jefferson-lewis-hamilton-herkimer-oneida-board-cooperative-educational-services

Tioga Fire District – Board Oversight (2022M-170)

… the District’s required annual update documents (AUDs) for fiscal years 2015 through 2021. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/01/13/tioga-fire-district-board-oversight-2022m-170

Springville-Griffith Institute Central School District – Financial Management (2015M-221)

… did not always pay employees at the proper pay rates, and payroll was not always adequately supported or calculated. … the actual amount owed by each fund. Ensure that the payroll is based on contractual or Board-approved pay rates …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/springville-griffith-institute-central-school-district-financial

Levittown Union Free School District – Reserve Funds and Extra-Classroom Activity Fund (2016M-174)

… and maintain reserve funds. Extra-classroom activity club officials did not maintain adequate supporting … under which each reserve fund will be used. Ensure that club officials issue press-numbered receipts or use some …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/levittown-union-free-school-district-reserve-funds-and-extra-classroom

West Genesee Central School District – Segregation of Duties (2016M-303)

… Audit The objective of our audit was to determine if the District’s controls over certain cash receipts were adequate … March 31, 2016. Background The West Genesee Central School District is located in the Towns of Camillus, Geddes, …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/west-genesee-central-school-district-segregation-duties-2016m-303

Albany County – Sexual Harassment Prevention Training (S9-23-05)

… officials completed annual sexual harassment prevention training (SHP Training). Key Findings Although County officials provided employees and most elected officials annual SHP Training, they did not maintain reliable records of who …

https://www.osc.ny.gov/local-government/audits/county/2023/09/15/albany-county-sexual-harassment-prevention-training-s9-23-05

Margaretville Central School District – Fund Balance (2015M-55)

… of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2013 … October 20, 2014. Background The Margaretville Central School District serves eight towns in Delaware, Greene and …

https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/margaretville-central-school-district-fund-balance-2015m-55

Albion Central School District – Budgeting (2016M-80)

… Genesee County. The District, which operates three schools with approximately 1,880 students, is governed by an elected … and the use of fund balance in the annual budget. Comply with the District’s reserve fund policy and use the excess amounts in reserve funds, in accordance with applicable statutory provisions, in a manner that …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/albion-central-school-district-budgeting-2016m-80

Town of Arietta – Budgeting (2016M-308)

… Purpose of Audit The purpose of our audit was to evaluate the Town’s budgeting practices … January 1, 2013 through June 30, 2016. Background The Town of Arietta is located in Hamilton County and has a population …

https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-arietta-budgeting-2016m-308

Village of Pittsford – Board Oversight (2017M-51)

… of the Village’s financial operations for the period June 1, 2015 through November 16, 2016. Background The Village of … in Monroe County and has a population of approximately 1,400. The Village is governed by an elected five-member … for the 2016-17 fiscal year totaled approximately $1.3 million. Key Findings Village officials developed budgets …

https://www.osc.ny.gov/local-government/audits/village/2017/07/21/village-pittsford-board-oversight-2017m-51

Amagansett Union Free School District – Financial Condition (2014M-91)

… 2013-14 fiscal year totaled approximately $10.2 million. Key Findings District officials underestimated revenues and … and no formal plan for funding or using the reserves. Key Recommendations Develop and adopt budgets that include …

https://www.osc.ny.gov/local-government/audits/school-district/2014/07/03/amagansett-union-free-school-district-financial-condition-2014m-91

Greenport Union Free School District – Financial Condition (2014M-203)

… 2013-14 fiscal year totaled approximately $15.5 million. Key Findings For fiscal years 2010-11 through 2012-13, … the statutory limit for fiscal years 2011-12 and 2012-13. Key Recommendations Develop and adopt budgets that include …

https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/greenport-union-free-school-district-financial-condition-2014m-203

Upper Jay Volunteer Fire Department – Financial Activities (2023M-30)

… complete report - pdf] Audit Objective Determine whether the Upper Jay Volunteer Fire Department (Department) … ability to make informed financial decisions and increased the risk that errors or irregularities could occur. The … did not properly record all financial transactions in the accounting records or prepare required annual reports. …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/05/26/upper-jay-volunteer-fire-department-financial-activities-2023m

Olean City School District – Reserve Funds (2022M-187)

… complete report – pdf] Audit Objective Determine whether the Olean City School District (District) Board of Education (Board) and District officials properly established and used reserve funds and maintained them at reasonable levels. Key Findings …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/olean-city-school-district-reserve-funds-2022m-187

Addison Central School District – Procurement of Professional Services (2023M-6)

… officials sought competition for the procurement of professional services. Key Findings District officials did … District officials: Paid approximately $365,000 to 12 of the District’s 14 professional service providers without … within the last five years as required by Chapter 263 of the Laws of 2005. Have consistently used the same …

https://www.osc.ny.gov/local-government/audits/school-district/2023/07/07/addison-central-school-district-procurement-professional-services-2023m-6