Search
Minisink Valley Central School District – Financial Condition (2016M-26)
… Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2011 through … Valley Central School District is located in the Towns of Greenville, Minisink, Mount Hope and Wawayanda in Orange … the statutory maximum of 4 percent of the ensuing year’s budget. District officials did not develop a plan to reduce …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/minisink-valley-central-school-district-financial-condition-2016m-26Town of Plymouth – Employee Benefits (2023M-176)
… Department (department) leave and properly paid separation payments. Key Findings Officials did not accurately record department leave or properly pay separation payments. As a result, of the 14 employees we reviewed, … review and approve all unused leave and separation payments to ensure that accruals are accurately calculated, …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-employee-benefits-2023m-176Manhasset Union Free School District – Separation Payments (2016M-150)
… Education. Budgeted appropriations for the 2015-16 fiscal year totaled $90 million. Key Findings The Board did not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/manhasset-union-free-school-district-separation-payments-2016m-150Penfield Central School District – Financial Management (2015M-162)
… which operates six schools with approximately 4,500 students, is governed by an elected seven-member Board of … balance to finance operations that was not actually used. As of June 30, 2015, two reserves with balances totaling … are overfunded and potentially unnecessary. The school lunch fund’s total fund balance exceeds the federally …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/30/penfield-central-school-district-financial-management-2015m-162Corning City School District – Procurement (2016M-222)
… County; and the City of Corning and the Towns of Bradford, Campbell, Caton, Corning, Erwin, Hornby and Lindley in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/corning-city-school-district-procurement-2016m-222Greater Amsterdam School District – Financial Condition (2016M-110)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … the Town of Amsterdam and portions of the Towns of Florida and Mohawk in Montgomery County; a portion of the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/greater-amsterdam-school-district-financial-condition-2016m-110Silver Creek Central School District – Financial Condition (2015M-321)
… Central School District is located in the Towns of Hanover and Sheridan in Chautauqua County and the Town of Brant in Erie County. The District, which … District’s unrestricted fund balance totaled $2.7 million and was 12 percent of the 2015-16 budgeted appropriations, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/silver-creek-central-school-district-financial-condition-2015m-321Clymer Central School District – Payroll (2023M-168)
… calculate 16 employees’ pay. Paid five employees a total of $4,792 for retroactive raises that were not authorized by the Board of Education (Board) and paid 16 employees perfect attendance … totaling $1,858 that were not supported with evidence of approval. Key Recommendations Establish procedures for …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/clymer-central-school-district-payroll-2023m-168Town of Cobleskill – Budgeting (2023M-138)
… were overestimated in the town-wide (TW) general and highway funds, and estimated revenues were underestimated in the … than appropriations by an average of $89,000 (15 percent) and $196,000 (26 percent) in the TW general and highway …
https://www.osc.ny.gov/local-government/audits/town/2024/03/01/town-cobleskill-budgeting-2023m-138Town of Homer – Non-Payroll Disbursements (2023M-63)
audit town homer
https://www.osc.ny.gov/local-government/audits/town/2023/08/11/town-homer-non-payroll-disbursements-2023m-63Town of Lake Luzerne – Payroll (2022M-98)
… (Supervisor) ensured payroll payments were accurate and in accordance with Town policies. Key Findings The … were not certified. Accepted incomplete time records for processing payroll; none of the 67 timecards reviewed contained all punches for time in/out. Inaccurately calculated overtime payments to …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-payroll-2022m-98North Collins Central School District – Information Technology Equipment Inventory (2023M-39)
… assets) and another eight IT assets (five computers, one tablet and two other items) of unknown cost . Officials …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/north-collins-central-school-district-information-technology-equipmentTown of Hempstead – Budgeting (2021M-169)
… [ read complete report - pdf ] Audit Objective Determine if the Town of Hempstead (Town) Board (Board) adopted … Determine if the Town of Hempstead Town Board Board adopted realistic …
https://www.osc.ny.gov/local-government/audits/town/2022/02/25/town-hempstead-budgeting-2021m-169II.4 Overview – II. New York State Financial Accounting
… New York State Financial Accounting standards are used in the EXECUTE and EVALUATE phases of the financial cycle. Standards are established in the following … New York State Financial Accounting standards are used in the EXECUTE and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4-overviewTown of New Lisbon – Financial Oversight (2013M-12)
Town of New Lisbon Financial Oversight 2013M12
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-new-lisbon-financial-oversight-2013m-12Johnstown Public Library – Cash Receipts (2014M-304)
… which serves approximately 17,050 residents in the City and surrounding area. The Library, part of the Mohawk Valley … Cash collections are stored in an unlocked cabinet and various collections were not deposited in a timely manner. The Budget and Finance Committee does not review or audit monthly cash …
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/johnstown-public-library-cash-receipts-2014m-304Genesee Community Charter School – Revenue Billing and Collection (2013M-61)
… 15, 2013. Background The Genesee Community Charter School, located in the City of Rochester, Monroe County, is … a Board of Trustees which comprises 17 voting members. The School Leader is the chief executive officer and oversees all the school operations including the financial operations. The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/10/genesee-community-charter-school-revenue-billing-and-collection-2013m-61Village of Quogue – Justice Court (2015M-18)
… our audit was to examine the Court’s financial operations for the period June 1, 2012 through February 28, 2014. … totaling $35,955 on deposit, of which only $8,550 was for current cases. Receipts were not deposited in a timely manner and all receipts were not accounted for. Monthly bank reconciliations were performed incorrectly, …
https://www.osc.ny.gov/local-government/audits/village/2015/05/08/village-quogue-justice-court-2015m-18East Rochester Union Free School District – Procurement (2022M-56)
… report - pdf] Audit Objective Determine whether East Rochester Union Free School District (District) officials … Determine whether East Rochester Union Free School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/east-rochester-union-free-school-district-procurement-2022m-56Lancaster Central School District – Financial Management (2022M-37)
… Did not implement our prior audit’s recommendations 1 to improve their budgeting practices and be more transparent … not use a debt reserve, with a balance of $8.3 million, to pay debt as required. These practices resulted in real … appropriated fund balance and reserves that will be used to fund operations. Properly use reserves and reduce …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/lancaster-central-school-district-financial-management-2022m-37