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Town of Marathon – Town Clerk (2022M-143)
… and accurate manner . As a result, the Board’s ability to effectively monitor financial operations was diminished . … documentation and deposit, remit and report collections to the appropriate parties in a timely manner. Prepare … agreed with our recommendations and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-marathon-town-clerk-2022m-143Starpoint Central School District – Financial Condition (2015M-266)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Starpoint Central School District is located in the Towns of Cambria, Lockport, Pendleton, Wheatfield and Royalton in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/starpoint-central-school-district-financial-condition-2015m-266Spencerport Central School District – Financial Condition (2016M-254)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition and budgeting … realistic estimates of appropriations in the annual budget to ensure the tax levy is not higher than necessary. Review all reserves at least annually to determine if the amounts reserved are necessary and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/spencerport-central-school-district-financial-condition-2016m-254South Kortright Central School District – Retiree Health Insurance Contributions (2016M-148)
… Purpose of Audit The purpose of our audit was to determine the adequacy of District controls over the collection of retiree health …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/south-kortright-central-school-district-retiree-health-insuranceGreene Central School District – Financial Condition (2016M-17)
… that established reserves to be used, how they would be funded and when they would be used. The District’s reserve … that establishes reserves to be used, how they will be funded and when they will be used. Review all reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greene-central-school-district-financial-condition-2016m-17Greenburgh Central School District – Payroll and Reserve Funds (2016M-242)
… Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $65 million. Key Findings District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/greenburgh-central-school-district-payroll-and-reserve-funds-2016m-242Rockville Centre Union Free School District – School Lunch Fund Financial Condition (2016M-139)
… The purpose of our audit was to analyze the school lunch fund’s financial condition for the period July 1, 2014 … by a five-member Board of Education. Budgeted school lunch fund appropriations for the 2015-16 fiscal year totaled … employees, averaging $41,500 annually, out of the general fund. Key Recommendations Monitor the MPLH and consider …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/rockville-centre-union-free-school-district-school-lunch-fund-financialEastchester Union Free School District – Financial Management (2016M-59)
… fund balance as financing sources for expenditures for the refund of real property taxes instead of issuing debt. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/eastchester-union-free-school-district-financial-management-2016m-59Lake George Central School District – Internal Controls Over Payroll (2013M-122)
… the District’s annual expenditures. For the 2011-12 fiscal year these costs totaled approximately $15.1 million or 76 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/02/lake-george-central-school-district-internal-controls-over-payroll-2013mEast Williston Union Free School District – Extra-Classroom Activities (2016M-103)
… was to review the District’s cash receipt process over ECA funds for the period July 1, 2014 through September 30, 2015. … did not issue pre-numbered duplicate receipts for all funds placed in her custody. Funds are not always deposited in a timely manner. Bank …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/east-williston-union-free-school-district-extra-classroom-activitiesEast Rockaway Union Free School District – Purchasing (2015M-253)
… and procedures. Ensure that professional service providers sign contract agreements with the District before they begin …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/east-rockaway-union-free-school-district-purchasing-2015m-253Island Park Union Free School District – Information Technology Asset Management (2016M-270)
… District officials to conduct annual physical inventory counts, update inventory records and take appropriate action …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/31/island-park-union-free-school-district-information-technology-assetOgdensburg City School District – Payroll (2016M-250)
… budgeted payroll appropriations for the 2015-16 fiscal year were approximately $12.3 million. Key Finding The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/ogdensburg-city-school-district-payroll-2016m-250Fillmore Central School District – Credit Cards and Purchase Cards (2023M-115)
… whether Fillmore Central School District (District) credit card and purchase card charges were properly approved, supported and for … that could have led to potentially inappropriate card use, including: Approximately $38,000 in charges were … whether Fillmore Central School District District credit card and purchase card charges were properly approved …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/fillmore-central-school-district-credit-cards-and-purchase-cards-2023mDolgeville Central School District – Fuel Monitoring (2023M-175)
… did not: Maintain perpetual inventory records or take a periodic physical inventory of diesel fuel on hand. … Consequently, no fuel reconciliations were performed. A periodic reconciliation of purchases, usage and fuel on hand … Maintain diesel fuel perpetual inventory records, perform periodic reconciliations to the fuel in the tank and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/dolgeville-central-school-district-fuel-monitoring-2023m-175Sullivan West Central School District – Financial Condition (2014M-40)
… The Sullivan West Central School District is located in Sullivan County. The District, which is governed by an … to reserves at the end of each fiscal year, resulting in real property taxes that were higher than necessary. Two reserve fund balances were in excess of the amounts needed for authorized purposes. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/15/sullivan-west-central-school-district-financial-condition-2014m-40Schenevus Central School District – Budgeting (2014M-123)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for … School District is located in the Towns of Decatur, Maryland, Milford, Rosenboom and Westford in Otsego County. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/schenevus-central-school-district-budgeting-2014m-123Village of Port Dickinson – Capital Asset Accountability (2023M-68)
… identifying information, such as make, model or serial numbers. Key Recommendations Develop and adopt a …
https://www.osc.ny.gov/local-government/audits/village/2023/08/18/village-port-dickinson-capital-asset-accountability-2023m-68Hawthorne Cedar Knolls Union Free School District – Financial Condition (2023M-4)
… complete report – pdf] Audit Objective Determine whether the Hawthorne Cedar Knolls Union Free School District’s … of Education (Board) and officials effectively managed the District’s financial condition. Key Findings The Board and officials did not effectively manage the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/hawthorne-cedar-knolls-union-free-school-district-financial-conditionVillage of Woodsburgh – Claims Processing and Information Technology (2015M-12)
Village of Woodsburgh Claims Processing and Information Technology 2015M12
https://www.osc.ny.gov/local-government/audits/village/2015/04/17/village-woodsburgh-claims-processing-and-information-technology-2015m-12