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Queensbury Union Free School District – Extra-Classroom Activities (2017M-164)
… (ECA) clubs and the central treasurer properly accounted for extra-classroom collections and disbursements for the period July 1, 2015 through March 31, 2017. … nine-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $59.2 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/19/queensbury-union-free-school-district-extra-classroom-activities-2017mEllicottville Central School District – Purchasing (2014M-177)
… Purpose of Audit The purpose of our audit was to evaluate the District’s purchasing practices for the … The Ellicottville Central School District is located in the Towns of East Otto, Ellicottville, Great Valley, … Key Findings The District’s purchasing policy does not state competitive bidding threshold amounts and the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/ellicottville-central-school-district-purchasing-2014m-177CUNY Bulletin No. CU-675
… Purpose The purpose of this bulletin is to notify agencies of an automatic Union Dues increase. … Employees Employees represented by DC37, Local 1087 in Bargaining Unit TO are affected. Effective Date(s) Effective as of paychecks …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-675-district-council-37-dc37-local-1087-union-dues-increaseTown of Eden - Real Property Tax Exemptions (2018M-231)
… Findings We reviewed 58 out of 765 agricultural, veteran and senior citizen exemptions, totaling $2.9 million, on … supporting documentation before granting exemptions and then retain this documentation. Periodically monitor exemptions and ensure annual renewal documentation is provided when …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-eden-real-property-tax-exemptions-2018m-231State Agencies Bulletin No. 254
… Refer to Payroll Bulletin 227 for a complete list of CSEA rates. To calculate CSEA dues for a percentage …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/254-csea-union-dues-code-201-and-agency-shop-fee-code-212-employeesTown of Yorkshire – Financial Management (2021M-109)
… replacement. Key Findings The Board and officials did not develop and adopt realistic budgets, maintain reasonable … revenues. As a result, unrestricted fund balance in the four major operating funds increased by $811,100 (67 percent) in the past four years to more than $2 million as of December 31, 2020. Did not …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-yorkshire-financial-management-2021m-109Herkimer Central School District – 2014 Building Renovation Capital Project (2022M-136)
… project. Key Findings The Board and District officials did not properly plan and manage the renovation project . … than needed for the initial project and used the funds to make other non-voter approved renovations. Borrowed project funds early, resulting in about $89,000 in unnecessary additional interest costs. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/herkimer-central-school-district-2014-building-renovation-capital-projectMechanicville City School District – Financial Condition (2017M-93)
… Purpose of Audit The purpose of our audit was to determine whether the Board effectively managed the … a total of $2.5 million in fund balance that was not used to finance operations. The Board and District officials did …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/mechanicville-city-school-district-financial-condition-2017m-93Copenhagen Central School District – Financial Condition (2016M-142)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period … The Copenhagen Central School District is located in the Towns of Champion, Rutland and Watertown in Jefferson … or almost 90 percent of the appropriated fund balance was not actually needed to finance operations, and unassigned …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/copenhagen-central-school-district-financial-condition-2016m-142Minetto Volunteer Fire Company – Misappropriation of Funds and Records and Reports (2014M-222)
… Purpose of Audit The purpose of our audit was to evaluate the Company’s financial operations for the period … Background The Minetto Volunteer Fire Company is located in Town of Minetto, Oswego County and provides fire … and approves claims prior to payment. The Board has not adopted a code of ethics as required per statute. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/minetto-volunteer-fire-company-misappropriation-funds-and-records-andTown of Ephratah – Supervisor’s Records, Reports and Deposits (2016M-311)
… Purpose of Audit The purpose of our audit was to assess the Town’s internal controls over financial … March 31, 2016. Background The Town of Ephratah is located in Fulton County. The Town, which has approximately 1,700 … the prior years’ accounting records. The Supervisor did not provide adequate oversight of the bookkeeper’s duties …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-ephratah-supervisors-records-reports-and-deposits-2016m-311Middle Country Public Library – Treasurer (2015M-291)
… Treasurer performs duties relating to safeguarding Library funds, including maintaining accounting records, depositing and disbursing funds and providing monthly reports to the Board. … Middle …
https://www.osc.ny.gov/local-government/audits/library/2016/01/22/middle-country-public-library-treasurer-2015m-291Carle Place Water District – Procurement (2014M-18)
… Purpose of Audit The purpose of our audit was to evaluate the District’s procurement practices for the … 2013. Background The Carle Place Water District is located in Nassau County and is governed by the Board of … Key Findings The District’s procurement policy did not require the use of competition when seeking professional …
https://www.osc.ny.gov/local-government/audits/district/2014/04/04/carle-place-water-district-procurement-2014m-18Amherst Central School District –Financial Condition (2016M-167)
… Purpose of Audit The objective of our audit was to review the District’s management of financial activities … Background The Amherst Central School District is located in the Towns of Amherst and Cheektowaga in Erie County. The … fiscal year were $53.6 million. Key Findings The Board did not appropriately budget for certain expenditures totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/amherst-central-school-district-financial-condition-2016m-167Bolivar-Richburg Central School District - Financial Management (2019M-17)
… report - pdf] Audit Objective Determine whether the Board and District officials properly managed fund balance and … Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/bolivar-richburg-central-school-district-financial-management-2019m-17County of Cortland – Departmental Operations (2013M-157)
… Purpose of Audit The purpose of our audit was to examine the County’s departmental financial operations for … December 12, 2012. Background Cortland County is located in central New York State and has a population of … year are $123.1 million. Key Findings County officials are not ensuring that various departmental operations and …
https://www.osc.ny.gov/local-government/audits/county/2013/08/13/county-cortland-departmental-operations-2013m-157Village of Depew – Internal Controls Over Capital Projects (2013M-29)
… Purpose of Audit The purpose of our audit was to determine whether the Village properly recorded capital … 12, 2012. Background The Village of Depew is located in the Towns of Cheektowaga and Lancaster in Erie County and … the use of certain debt proceeds. The Administrator did not maintain capital project records in a manner that readily …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-depew-internal-controls-over-capital-projects-2013m-29New Hope Fire Department – Board Oversight (2017M-298)
… Fire Department is affiliated with the Three Town Fire District in Cayuga County. The Department provides fire …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/04/13/new-hope-fire-department-board-oversight-2017m-298Voorheesville Central School District – Extra-Classroom Activities (2017M-181)
… Purpose of Audit The purpose of our audit was to determine whether District officials properly accounted … The Voorheesville Central School District is located in the Towns of Berne, Guilderland and New Scotland in Albany … totaled $23.8 million. Key Findings Student treasurers did not issue duplicate press-numbered receipts or prepare …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/08/voorheesville-central-school-district-extra-classroom-activities-2017mWesthill Central School District – Procurement (2016M-182)
… Central School District is located in the Towns of Geddes and Onondaga in Onondaga County. The District, which operates … four of the professionals for services totaling $340,729 and paid the agreed upon rates, they did not enter into a … agreements with all professionals. Local Government and School Accountability Contact I … Westhill Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/westhill-central-school-district-procurement-2016m-182