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New Rochelle City School District – Financial Condition (2013M-377)
… Finding The District has adopted budgets with realistic revenue and expenditure estimates. However, it has relied … unappropriated fund balance and identify other funding sources that can be used if these moneys are no longer …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/new-rochelle-city-school-district-financial-condition-2013m-377Pine Valley Central School District - Financial Management (2019M-35)
… Key Findings The Board overestimated appropriations by a total of almost $3.2 million (7 percent) over a three-year period. As of June 30, 2018, surplus fund … to within the statutory limit and use excess funds in a manner more beneficial to taxpayers. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/pine-valley-central-school-district-financial-management-2019m-35Real Estate Advisory Committee
… Group L. Duane Jackson Managing Member Alinea Capital Partners, LLC Rosey Miller Chief Executive Officer Regional Investment … Deborah Ratner Salzberg Principal Uplands Real Estate Partners Peter Tilles Developer … The committee appointed by …
https://www.osc.ny.gov/common-retirement-fund/resources/real-estate-advisory-committeeLong Lake Fire District No. 1 – Controls Over Financial Activities (2014M-272)
… January 1, 2013 through May 31, 2014. Background The Long Lake Fire District No. 1 is a district corporation of the State, distinct and separate from the Town of Long Lake, in Hamilton County. The Board of Fire Commissioners …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/long-lake-fire-district-no-1-controls-over-financial-activities-2014m-272Huntington Manor Fire District – Cash Disbursements (2014M-108)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of the District’s cash … A majority of the Board does not audit claims prior to payment. The Secretary signs checks with the Treasurer’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/06/13/huntington-manor-fire-district-cash-disbursements-2014m-108Granville Hook and Ladder Volunteer Fire Company – Financial Operations (2017M-105)
… The purpose of our audit was to determine whether the Company’s financial activities were properly recorded and … were deposited and cash disbursements were for appropriate Company purposes for the period January 1, 2015 through …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/26/granville-hook-and-ladder-volunteer-fire-company-financialTown of Batavia – Water and Sewer Operations (2018M-12)
… to initiate corrective action. Appendix B includes our comment on an issue raised in the Town’s response. … Town of …
https://www.osc.ny.gov/local-government/audits/town/2018/05/11/town-batavia-water-and-sewer-operations-2018m-12Plattekill Library – Budgeting Practices (2017M-95)
… The purpose of our audit was to determine whether the Library’s revenue and expenditure projections were reasonable … February 16, 2017. Background The Plattekill Library is a public library located in the Town of Plattekill in Ulster County. The Library, which provides library services to …
https://www.osc.ny.gov/local-government/audits/library/2017/09/08/plattekill-library-budgeting-practices-2017m-95Lansing Central School District – Financial Management (2015M-256)
… July 1, 2014 through September 9, 2015. Background The Lansing Central School District is located in the Towns of Dryden, Groton and Lansing in Tompkins County. The District, which operates … based on prior actual results and anticipated operations … Lansing Central School District Financial Management 2015M256 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/lansing-central-school-district-financial-management-2015m-256Orange-Ulster Board of Cooperative Educational Services – Fixed Assets (2016M-268)
… the Fixed Assets list, and assets were not always in the locations indicated. Not all assets were tagged and some …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/orange-ulster-board-cooperative-educational-services-fixed-assets-2016m-268Tuxedo Union Free School District – Financial Condition (2015M-360)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … officials did not develop a multiyear financial plan to address declining enrollment issues. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/tuxedo-union-free-school-district-financial-condition-2015m-360Batavia City School District – Information Technology Equipment Inventory (2022M-74)
… in annual service fees in the 2021-22 fiscal year for missing devices. Key Recommendations Adopt a comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/batavia-city-school-district-information-technology-equipment-inventorySouth Farmingdale Water District – Information Technology (2014M-153)
… safeguard the District’s information technology resources for the period January 1, 2012 through October 31, 2013. … approximately 45,000 residents. General fund expenditures for 2012 totaled approximately $5 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/district/2014/08/08/south-farmingdale-water-district-information-technology-2014m-153Medina Central School District - Tax Collection (2019M-151)
… [read complete report - pdf] Audit Objective Determine whether the Tax Collector … District officials did not provide sufficient oversight of the tax collection process. The Treasurer did not perform a timely reconciliation of tax collection activities, resulting in undetected errors …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-tax-collection-2019m-151Waterloo Central School District - Financial Condition Management (2019M-137)
… with the statutory limit for fund balance and use surplus funds as a financing source for one-time expenditures, paying …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/04/waterloo-central-school-district-financial-condition-management-2019m-137Walton Central School District – Financial Condition (2014M-118)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … Carefully consider the amount of fund balance appropriated to fund future budgets. Develop a comprehensive multiyear …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/walton-central-school-district-financial-condition-2014m-118Town of Ulysses - Information Technology (2021M-190)
… Determine whether Town of Ulysses (Town) officials ensured information technology (IT) systems were adequately secured … … Determine whether Town of Ulysses Town officials ensured information technology IT systems were adequately secured and …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-ulysses-information-technology-2021m-190Town of Fishkill – Information Technology (2020M-153)
… and loss. The Board did not adopt adequate IT policies or a disaster recovery plan. Officials did not adequately manage … IT control weaknesses were communicated confidentially to officials. Key Recommendations Adopt comprehensive IT … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether Town of …
https://www.osc.ny.gov/local-government/audits/town/2021/04/30/town-fishkill-information-technology-2020m-153Town of Greenwich – Purchasing (2020M-135)
… report - pdf ] Audit Objective Determine whether Town of Greenwich (Town) officials sought competition when … not seek competition when purchasing goods and services. Of 50 purchases reviewed totaling $154,386 that required … and retained. Town officials generally agreed with our recommendations and indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/town/2021/03/26/town-greenwich-purchasing-2020m-135Chatham Central School District – Financial Condition (2015M-161)
… expenditures when developing budgets. The District has not established a formal plan stating how much will be set aside in each reserve, how each reserve will …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/30/chatham-central-school-district-financial-condition-2015m-161