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Hinsdale Central School District – Extra-Classroom Activities (2017M-244)
… same year totaled approximately $9.7 million. Key Findings Student treasurers were not adequately involved. Student treasurers’ records were not accurate. Key Recommendations Ensure faculty advisors are assisting student treasurers rather than completing forms and ledgers …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/hinsdale-central-school-district-extra-classroom-activities-2017m-244Roslyn Union Free School District – Cash Receipts (2016M-241)
… 2014 through April 30, 2016. Background The Roslyn Union Free School District is located in the Town of North … Roslyn Union Free School District Cash Receipts 2016M241 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/roslyn-union-free-school-district-cash-receipts-2016m-241Lyons Central School District – Multiyear Planning (2015M-337)
… Background The Lyons Central School District is located in the Towns of Lyons, Arcadia, Galen, Rose and Sodus in Wayne County, the Town of Junius in Seneca County and the Town of Phelps in Ontario County. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/lyons-central-school-district-multiyear-planning-2015m-337Cortland Enlarged City School District – Fund Balance (2017M-65)
… of Education, operates six schools with approximately 2,400 students. Budgeted appropriations for the 2016-17 … 2013-14 through 2015-16, reserves decreased $2.2 million (21 percent) and unrestricted fund balance decreased $2.4 … million (63 percent), leaving fund balance at a very low level. Key Recommendation Establish budgets with sustainable …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/cortland-enlarged-city-school-district-fund-balance-2017m-65Highland Falls-Fort Montgomery Central School District – Financial Condition (2015M-341)
… July 1, 2014 through September 5, 2015. Background The Highland Falls - Fort Montgomery Central School District is … Highland FallsFort Montgomery Central School District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/highland-falls-fort-montgomery-central-school-district-financialEast Islip Union Free School District – Financial Condition (2015M-283)
… $1.7 million or resolutions that included the intent or funding levels for three reserves totaling $4.1 million. Key … by a resolution that includes the rationale, objective and funding level. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/29/east-islip-union-free-school-district-financial-condition-2015m-283Village of Altamont – Justice Court Operations (2016M-199)
… Purpose of Audit The purpose of our audit was to review the processes and procedures for the Court’s …
https://www.osc.ny.gov/local-government/audits/justice-court/2016/07/29/village-altamont-justice-court-operations-2016m-199Village of Yorkville – Budget Review (B3-13-7)
Village of Yorkville Budget Review B3137
https://www.osc.ny.gov/local-government/audits/village/2013/04/10/village-yorkville-budget-review-b3-13-7Ramapo Catskill Library System – Procurement (2015M-84)
… officials did not seek competition when making purchases on behalf of the System’s member public libraries. Library … when purchases that exceed the bidding threshold are made on behalf of member public libraries. Adopt a procurement …
https://www.osc.ny.gov/local-government/audits/library/2015/07/03/ramapo-catskill-library-system-procurement-2015m-84Bellmore Union Free School District – Payroll (2023M-129)
… unnecessary overtime. We reviewed 169 overtime request forms (forms) and the associated timesheets for five Facilities and Transportation Department (Department) employees who received overtime pay totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/bellmore-union-free-school-district-payroll-2023m-129Lake Placid Central School District – Investment Program (2023M-94)
… and District officials did not: Solicit interest rate quotes or prepare monthly cash flow forecasts. Consider other legally authorized investment … from multiple financial institutions. Prepare monthly cash flow forecasts and consider legality, safety, liquidity and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/lake-placid-central-school-district-investment-program-2023m-94Village of Muttontown - Board Oversight (2018M-251)
… whether the Board provided adequate oversight of Village financial operations. Key Findings The Board did not: Audit or cause an audit of the financial records for 2014-15 through 2017-18. Audit … Recommendations Audit, or cause a timely audit of, Village financial records. Conduct a thorough and deliberate audit of …
https://www.osc.ny.gov/local-government/audits/village/2019/03/01/village-muttontown-board-oversight-2018m-251Town of Eden - Real Property Tax Exemptions (2018M-231)
… by adequate documentation. Key Findings We reviewed 58 out of 765 agricultural, veteran and senior citizen exemptions, … $2.9 million, on properties with a total assessed value of $7.7 million. The Assessors: Granted or subsequently …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-eden-real-property-tax-exemptions-2018m-231Ausable Valley Central School District - Claims Auditing (2018M-190)
… corrective action. Appendix B includes our comment on an issue that was raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/ausable-valley-central-school-district-claims-auditing-2018m-190Mount Sinai Union Free School District - Financial Condition Management (2018M-34)
… Mount Sinai Union Free School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/mount-sinai-union-free-school-district-financial-condition-managementTown of West Seneca - Capital Project Management (2019M-195)
… agreed with our recommendations and indicated they planned to take corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2020/03/06/town-west-seneca-capital-project-management-2019m-195Village of Sackets Harbor – Budgeting and Financial Management (2020M-28)
… estimates of appropriations and financing sources based on historical trends and/or known plans. Develop multiyear … and recommendations. Appendix B includes our comments on issues raised in the Village’s response letter. …
https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-sackets-harbor-budgeting-and-financial-management-2020m-28Westmere Fire District – Internal Controls Over Financial Operations (2014M-12)
… and timely annual financial reports with our office for the period January 1, 2012 through October 31, 2013. … The District’s general fund budget totaled $1.1 million for the 2013 fiscal year. Key Finding The Treasurer has not …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/18/westmere-fire-district-internal-controls-over-financial-operations-2014m-12Rochester Career Mentoring Charter School – Procurement (2016M-406)
… Purpose of Audit The purpose of our audit was to review the School’s procurement practices for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/rochester-career-mentoring-charter-school-procurement-2016m-406Lyme Central School District – Financial Condition (2016M-383)
… District’s actual needs, based on current information and historical data. Ensure that the amount of the District’s unrestricted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/lyme-central-school-district-financial-condition-2016m-383