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Oxford Academy and Central School District – Financial Management (2016M-6)
… The Oxford Academy and Central School District is located in the Towns of Coventry, McDonough, Norwich, Oxford, Pharsalia, Preston and Smithville in Chenango County. The District, which operates three … $1.7 million of fund balance as a financing source in the annual budgets from 2011-12 through 2015-16, but the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/oxford-academy-and-central-school-district-financial-management-2016m-6Norwood-Norfolk Central School District – Claims Auditing (2016M-288)
… Purpose of Audit The purpose of our audit was to examine the claims audit process for the … Central School District is located in the Towns of Louisville, Madrid, Norfolk, Potsdam and Stockholm in St. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/norwood-norfolk-central-school-district-claims-auditing-2016m-288West Islip Union Free School District – Payroll (2016M-78)
… Purpose of Audit The purpose of our audit was to examine the District’s payroll process for the period July … all aspects of payroll transactions. If it is impractical to adequately segregate the payroll clerks’ duties, District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/west-islip-union-free-school-district-payroll-2016m-78Locust Valley Central School District – Information Technology Equipment Management (2024M-134)
… $56,909, including 37 assets with a total purchase price of $39,667 and 12 assets with a total estimated purchase price of $17,242 were not inventoried. Four IT assets …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/04/locust-valley-central-school-district-information-technology-equipmentAlden Central School District – Financial Management (2016M-372)
… per year, or 15.8 percent. The employee benefit accrued liability reserve, the unemployment insurance reserve and the insurance reserve are overfunded. Key Recommendations Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/alden-central-school-district-financial-management-2016m-372Charter School of Educational Excellence – Middle School Capital Project and Board Oversight of the Management Company (2015M-7)
… Purpose of Audit The purpose of our audit was to determine if the Board provided sufficient oversight of the Middle School construction project and of the … 19, 2014. Background The Charter School of Educational Excellence is a public school, located in the City of …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/05/08/charter-school-educational-excellence-middle-school-capital-project-andEdwards-Knox Central School District – Transportation State Aid and Reserve Funds (2016M-151)
… The Edwards-Knox Central School District is located in the Towns of Canton, Clare, Edwards, Fine, Hermon, Pierrepont and Russell in St. Lawrence County. The District, which operates one … $13.3 million. Key Findings The District did not apply in a timely manner for all the transportation State aid to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/edwards-knox-central-school-district-transportation-state-aid-and-reserveDownsville Central School District – Fund Balance (2016M-79)
… Towns of Andes, Colchester, Hamden, Hancock, Tompkins and Walton in Delaware County. The District, which operates one school with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/downsville-central-school-district-fund-balance-2016m-79Accounts Payable Advisory No. 27
… Subject: Determining Accounting Date for Accounts Payable Vouchers Guidance: The Accounting Date recorded on a voucher is generally the date a liability is incurred (e.g., the date which the goods … Determining Accounting Date for Accounts Payable Vouchers …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/27-voucher-accounting-dateCity of Lackawanna – Police and Fire Department Work Hours (2014M-298)
… the City’s management of Police Department work schedules and pay rates and Fire Department work hours and time and attendance … records for the period January 1, 2012 through August 13, 2014. Background The City of Lackawanna is located in Erie … City of Lackawanna Police and Fire Department Work Hours 2014M298 …
https://www.osc.ny.gov/local-government/audits/city/2015/04/10/city-lackawanna-police-and-fire-department-work-hours-2014m-298Fort Hunter Fire District – Capital Reserve Funds (2022M-202)
… the source of funding for the capital reserves as a part of the budgeting process. Key Recommendations Establish … funding goals. Include funding of capital reserves as part of the budgeting process or as authorized by Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/fort-hunter-fire-district-capital-reserve-funds-2022m-202Village of Clinton – Financial Management (2014M-316)
… 2012 through January 31, 2014. Background The Village of Clinton is located in the Town of Kirkland in Oneida County … Village of Clinton Financial Management 2014M316 …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-clinton-financial-management-2014m-316Monroe County Airport Authority – Board Oversight of County Chargebacks and Professional Services (2019M-226)
… over chargebacks for Monroe County (County) services and the procurement of professional services. Key Findings … provide adequate oversight, as it did not review, verify and approve County chargebacks prior to payment or actively … services. As a result: The Authority did not require and review detailed support for County chargebacks and paid …
https://www.osc.ny.gov/local-government/audits/county/2021/11/24/monroe-county-airport-authority-board-oversight-county-chargebacks-andTown of Yorkshire – Financial Management (2021M-109)
… whether the Town of Yorkshire (Town) Board (Board) and officials adopted realistic budgets, maintained reasonable levels of fund balance and properly planned for equipment replacement. Key Findings The Board and officials did not develop and adopt realistic budgets, …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-yorkshire-financial-management-2021m-109Mineola Union Free School District – Financial Condition Management (2021M-44)
… adjust ensuing years’ budgets based on prior years’ actual results. Therefore, general fund appropriations were …
https://www.osc.ny.gov/local-government/audits/school-district/2021/09/03/mineola-union-free-school-district-financial-condition-management-2021mAlexandria Central School District – Financial Condition Management (2020M-109)
… period. The District’s budgeted appropriations from 2016-17 through 2018-19 exceeded actual expenditures by $844,261, …
https://www.osc.ny.gov/local-government/audits/school-district/2020/12/30/alexandria-central-school-district-financial-condition-management-2020mVillage of Waverly – Parks and Recreation Department Financial Activities (2021M-12)
… officials established adequate controls over Parks and Recreation Department (Department) financial activities. … for 11 of the tournaments and two of the fundraisers. Registration forms for 26 of 36 sports leagues were not … The former Director awarded scholarships (i.e., waived registration fees) without any guidelines, Board oversight or …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-waverly-parks-and-recreation-department-financial-activities-2021m-12Binghamton Housing Authority – Oversight of Financial Operations (2022M-87)
… report - pdf] Audit Objective Determine whether the Board of Commissioners (Board) and Executive Director (Director) provided adequate oversight of Binghamton Housing Authority (Authority) financial … The Board and Director did not provide adequate oversight of financial operations. The Board did not adopt written …
https://www.osc.ny.gov/local-government/audits/public-authority/2022/09/09/binghamton-housing-authority-oversight-financial-operations-2022m-87Williamsville Central School District – Financial Management (2022M-193)
… As a result, the District levied more taxes than needed to fund operations. The Board and District officials: … with our findings but indicated that they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/williamsville-central-school-district-financial-management-2022m-193Rockville Centre Housing Authority – Claims Auditing and Cash Receipts (2017M-57)
… Purpose of Audit The purpose of our audit was to examine the Authority’s claims auditing … Centre Housing Authority is located in the Village of Rockville Centre in Nassau County. The Authority, which …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/06/30/rockville-centre-housing-authority-claims-auditing-and-cash-receipts