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Greene Central School District – Financial Condition (2016M-17)
… management of the District’s financial condition for the period July 1, 2014 through December 3, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $24.7 … funded and when they would be used. The District’s reserve for compensated absences was overfunded. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greene-central-school-district-financial-condition-2016m-17Edmeston Central School District - Fund Balance (2020M-1)
… the Board and District officials effectively managed fund balance. Key Findings The Board appropriated approximately $929,100 in fund balance from 2016-17 through 2018-19 and did not use any of … operating surpluses. As of June 30, 2019, surplus fund balance totaled approximately $972,000, exceeding the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/edmeston-central-school-district-fund-balance-2020m-1Malverne Union Free School District – Fund Balance (2016M-120)
… unemployment insurance reserve balance and transfer excess funds to fund balance or other reserves. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/malverne-union-free-school-district-fund-balance-2016m-120Village of Schoharie - Board Oversight (2018M-184)
… bank reconciliations and comparing canceled check images to the Board-approved abstracts. Annually audit, or cause an …
https://www.osc.ny.gov/local-government/audits/village/2018/12/21/village-schoharie-board-oversight-2018m-184Town of Genesee – Disbursements (2016M-433)
… the Supervisor's duties of disbursing funds through wire transfers and electronic payments. The Board did not … Town's bank to indicate the manner in which electronic or wire transfers will be made. Annually audit, or retain an …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-genesee-disbursements-2016m-433Genesee County Soil and Water Conservation District – Cash Receipts and Disbursements (2017M-34)
… Purpose of Audit The purpose of our audit was to review the District’s cash receipts and disbursements for … District provides services and funds projects related to the conservation of soil and water resources, improvement … management of soil erosion. The District is governed by a five-member Board of Directors appointed by the Genesee …
https://www.osc.ny.gov/local-government/audits/district/2017/04/07/genesee-county-soil-and-water-conservation-district-cash-receipts-andColton-Pierrepont Central School District – Financial Duties (2017M-229)
… $10.6 million. Key Findings The District Clerk’s payroll duties were inadequately segregated, including … all phases of the payroll process. The Treasurer did not control her electronic signature. Key Recommendations … over the clerk’s duties. Ensure the Treasurer maintains control of her electronic signature. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/colton-pierrepont-central-school-district-financial-duties-2017m-229Marathon Central School District – Fund Balances (2017M-280)
… period July 1, 2016 through June 30, 2017. Background The Marathon Central School District serves seven towns in … Marathon Central School District Fund Balances 2017M280 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/marathon-central-school-district-fund-balances-2017m-280Greater Amsterdam School District – Financial Condition (2016M-110)
Greater Amsterdam School District Financial Condition 2016M110
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/greater-amsterdam-school-district-financial-condition-2016m-110Town of East Otto - Information Technology (2018M-156)
… for appropriate Town purposes. Key Findings The Board has not: Adopted an acceptable use policy; we found evidence of … a disaster recovery plan or formal backup procedures. In addition, sensitive IT control weaknesses were communicated confidentially to Town officials. Key Recommendations Adopt an acceptable …
https://www.osc.ny.gov/local-government/audits/town/2018/10/19/town-east-otto-information-technology-2018m-156Enterprise Charter School – Enrollment and Billing (2014M-378)
… 2014. Background The Enterprise Charter School is located in the City of Buffalo and is governed by a seven-member …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/03/27/enterprise-charter-school-enrollment-and-billing-2014m-378Elmira Heights Central School District - Nonresident Tuition (2019M-120)
… Implement procedures specifying the timely submission of attendance dates for nonresident students placed at the … indicated they plan to initiate corrective action. 1 As of April 22, 2019, the District had six Board members and one … School Business Executive is a Greater Southern Tier Board of Cooperative Educational Services employee. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/elmira-heights-central-school-district-nonresident-tuition-2019m-120Madison County Probation Department – Restitution Payments and Revenues (2014M-093)
… by a 19-member Board of Supervisors. The Probation Department is the designated agency for collection of … for probation and non-probation cases. Key Finding Department officials are not pursuing all possible revenue sources within the Department. Key Recommendation Consider imposing fees for …
https://www.osc.ny.gov/local-government/audits/county/2014/06/06/madison-county-probation-department-restitution-payments-and-revenues-2014m-093Town of Hancock – Justice Court Operations (2021M-6)
… Determine whether the Town of Hancock Town Justice Court Court fines and fees were properly accounted for …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/05/21/town-hancock-justice-court-operations-2021m-6Randolph Central School District – Financial Management (2014M-20)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial operations for the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/randolph-central-school-district-financial-management-2014m-20Half Hollow Hills Community Library - Fund Balance (2018M-127)
… Determine if the Board of Trustees (Board) effectively manages the Library’s fund balance. Key Findings The … Determine if the Board of Trustees Board effectively manages the Librarys fund balance …
https://www.osc.ny.gov/local-government/audits/library/2018/11/09/half-hollow-hills-community-library-fund-balance-2018m-127Lockport Public Library – Claims Processing (2015M-192)
… audit was to examine the Library’s claims auditing process for the period July 1, 2013 through June 24, 2015. Background … District’s Board of Education. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $1.6 … From a sample of 30 claims, the Director signed checks for 29 claims and the Treasurer signed one check. Key …
https://www.osc.ny.gov/local-government/audits/library/2015/10/30/lockport-public-library-claims-processing-2015m-192Village of Candor – Fund Balance (2017M-148)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s fund balance management for the … May 31, 2017. Background The Village of Candor is located in the Town of Candor in Tioga County and has a population of … plans for the use of the accumulated funds. The Board has not developed a fund balance policy. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/village/2017/10/27/village-candor-fund-balance-2017m-148West Genesee Central School District – Segregation of Duties (2016M-303)
West Genesee Central School District Segregation of Duties 2016M303
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/west-genesee-central-school-district-segregation-duties-2016m-303Union-Endicott Central School District – Financial Management (2016M-100)
… to evaluate the District’s financial management practices for the period July 1, 2014 through January 6, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $77.2 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/union-endicott-central-school-district-financial-management-2016m-100