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Cortland Enlarged City School District – Fund Balance (2017M-65)
… our audit was to assess the District’s financial condition for the period July 1, 2015 through January 31, 2017. … with approximately 2,400 students. Budgeted appropriations for the 2016-17 fiscal year total approximately $49.6 million. Key Finding For fiscal years 2013-14 through 2015-16, reserves decreased …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/cortland-enlarged-city-school-district-fund-balance-2017m-65Bellmore Union Free School District – Payroll (2023M-129)
… recommendations and indicated they have initiated or plan to initiate corrective action. … Determine whether Bellmore …
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)
… the District might have earned approximately $267,000 more in investment earnings than the $189,305 earned during our …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/lake-placid-central-school-district-investment-program-2023m-94Ramapo Catskill Library System – Procurement (2015M-84)
… was to examine the Library System’s procurement processes for the period January 1, 2013 through December 5, 2014. … is a nonprofit cooperative public library system located in the Town of Wallkill, Orange County. The Library System serves 47 chartered public libraries in the Counties of Rockland, Orange, Sullivan and Ulster and …
https://www.osc.ny.gov/local-government/audits/library/2015/07/03/ramapo-catskill-library-system-procurement-2015m-84Village of Yorkville – Budget Review (B3-13-7)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the … year are reasonable. Background The Village of Yorkville is in Oneida County. The Village Board consists of the Mayor …
https://www.osc.ny.gov/local-government/audits/village/2013/04/10/village-yorkville-budget-review-b3-13-7Town of West Seneca - Capital Project Management (2019M-195)
… complete report - pdf] Audit Objective Determine whether the Town properly planned and managed a capital project. Key Findings The Board: Did not properly plan and manage the capital project and clearly inform taxpayers when the …
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)
Determine whether the Board and Village officials developed realistic budgets and longterm financial plans
https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-sackets-harbor-budgeting-and-financial-management-2020m-28Highland Falls-Fort Montgomery Central School District – Financial Condition (2015M-341)
… The Board has not established a policy for funding and using the reserves. Key Recommendations Ensure the … reserve fund policy that outlines targeted funding levels and the conditions under which the funds will be used. … …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/highland-falls-fort-montgomery-central-school-district-financialVillage 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 … an elected five-member Board of Trustees. The Village has a Justice Court which is presided over by two Justices. … did not ensure that Court money was always deposited in a timely manner. Monthly accountabilities of funds were not …
https://www.osc.ny.gov/local-government/audits/justice-court/2016/07/29/village-altamont-justice-court-operations-2016m-199Village of Schoharie - Board Oversight (2018M-184)
… Board provided adequate oversight over the Clerk-Treasurer’s duties. Key Findings The Clerk-Treasurer and Deputy Clerk … The Board has not audited, or contracted for an audit of, the Clerk-Treasurer’s records. The Clerk-Treasurer has accrued compensatory time in excess of the 80-hour maximum, worth approximately …
https://www.osc.ny.gov/local-government/audits/village/2018/12/21/village-schoharie-board-oversight-2018m-184Forestburgh Fire District – Financial Activities (2015M-203)
… Purpose of Audit The purpose of our audit was to examine the District’s financial activities for the period …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/16/forestburgh-fire-district-financial-activities-2015m-203Rochester Career Mentoring Charter School – Procurement (2016M-406)
… Career Mentoring Charter School, which is located in the City of Rochester in Monroe County, is a public school financed by local, State …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/rochester-career-mentoring-charter-school-procurement-2016m-406Village of Nelliston – Department of Public Works Payroll (2015M-104)
… Purpose of Audit The purpose of our audit was to examine the Village’s Department of Public Works (DPW) …
https://www.osc.ny.gov/local-government/audits/village/2015/08/21/village-nelliston-department-public-works-payroll-2015m-104Lyme Central School District – Financial Condition (2016M-383)
… Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $8 million. Key Findings The Board …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/lyme-central-school-district-financial-condition-2016m-383Utica Academy of Science Charter School – Purchasing (2015M-71)
… Purpose of Audit The purpose of our audit was to examine the School’s purchasing … through September 30, 2014. Background The Utica Academy of Science Charter School is a public school, located in the …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/06/26/utica-academy-science-charter-school-purchasing-2015m-71Ellenville Central School District – Financial Condition (2015M-330)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/ellenville-central-school-district-financial-condition-2015m-330University Preparatory Charter School for Young Men – Student Enrollment and Billing (2013M-292)
… of Audit The purpose of our audit was to examine the School’s student enrollment and billing process for the … Charter School for Young Men is located in the City of Rochester and is governed by a 10-member Board. The School’s …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/24/university-preparatory-charter-school-young-men-student-enrollment-andSpencer-Van Etten Central School District – Financial Condition (2014M-233)
… students. Budgeted appropriations for the 2014-15 fiscal year total approximately $20.5 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/24/spencer-van-etten-central-school-district-financial-condition-2014m-233Greenlawn Water District – Accounting Records (2015M-231)
… 2014 totaled approximately $5.3 million. Key Findings The Business Manager did not maintain complete, accurate and up-to-date accounting records. The Business Manager did not provide sufficient oversight of work performed by the District’s clerks. The Business Manager did not provide the Board with adequate …
https://www.osc.ny.gov/local-government/audits/district/2015/12/18/greenlawn-water-district-accounting-records-2015m-231Village of Sherman – Treasurer’s Cash Receipts (2019M-39)
… and reports. Key Recommendations Take appropriate action to recover the missing funds. Develop written policies and …
https://www.osc.ny.gov/local-government/audits/village/2022/04/22/village-sherman-treasurers-cash-receipts-2019m-39