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Alden Central School District – Financial Management (2016M-372)
… July 1, 2012 through September 2, 2016. Background The Alden Central School District (District) is located in the Towns of Alden, Lancaster, Marilla and Newstead in Erie County; the … Alden Central School District Financial Management 2016M372 …
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)
… 19, 2014. Background The Charter School of Educational Excellence is a public school, located in the City of … Charter School of Educational Excellence Middle School Capital Project and Board Oversight …
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)
… adopt a reserve policy. The District used funds from its retirement contribution reserve for a purpose that was not …
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)
… Adopt budgets with appropriations that are based on historical estimates for expenditures. Review the reserve …
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
… a corresponding invoice has been received. The Guide to Financial Operations (GFO), Chapter XII, Section 5.G - … and Accounting Dates on Vouchers has been updated to include the table below: TYPE OF PAYMENT ACCOUNTING DATE …
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)
… of Police Department work schedules and pay rates and Fire Department work hours and time and attendance records … amount specified in the collective bargaining agreement. Fire Department time and attendance records were not always … 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)
… funding goals. Clearly identify the source of funding for the capital reserves as a part of the budgeting process. …
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)
… pdf ] Audit Objective Determine whether the Monroe County Airport Authority (Authority) Board (Board) provided adequate oversight over chargebacks for Monroe County (County) services and the procurement of … The Authority did not require and review detailed support for County chargebacks and paid $128,603 for non-Authority …
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)
… increased by $811,100 (67 percent) in the past four years to more than $2 million as of December 31, 2020. Did not … findings and recommendations and indicated that they plan to take corrective action. Appendix B includes our comments …
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)
… to approximately 13 percent or about nine percentage points above the 4 percent legal limit. Key Recommendations …
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)
Determine whether the Board and officials adopted reasonable budgets and adequately managed the Districts financial condition
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)
… (Village) officials established adequate controls over Parks and Recreation Department (Department) financial … audit village waverly parks recreation …
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)
… either not properly separated or not adequately separated for rent receipts and cash disbursements. Payments totaling …
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)
… totaling $78 million. Were not fully transparent with the public regarding the funding and replenishment of … reserves. District officials generally disagreed with our findings but indicated that they planned to initiate …
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)
… through October 31, 2016. Background The Rockville Centre Housing Authority is located in the Village of Rockville … The Authority, which was established to provide low-rent housing for qualified individuals, is governed by a … Rockville Centre Housing Authority Claims Auditing and Cash Receipts 2017M57 …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/06/30/rockville-centre-housing-authority-claims-auditing-and-cash-receiptsSouth Butler Fire Department – Oversight of Financial Activities (2020M-120)
… - pdf ] Audit Objective Determine whether the South Butler Fire Department, Inc. (Department) officers and members provided adequate financial … Determine whether the South Butler Fire Department Inc Department officers and members provided …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/30/south-butler-fire-department-oversight-financial-activitiesGreenwich Central School District – Extra-Classroom Activities (2021M-20)
… supported. ECA disbursements were properly accounted for. The faculty auditor did not adhere to the District’s ECA … and in a timely manner. Three of the seven fundraising events reviewed, which prevented District officials from … our recommendations and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/greenwich-central-school-district-extra-classroom-activities-2021m-20City of Dunkirk – Billing Enforcement (2020M-117)
… enforced and monitored delinquent water, sewer and tipping fee balances. Key Findings The City Treasurer … did not properly monitor delinquent water, sewer and tipping fee balances. The Treasurer did not: Follow the … properly enforced and monitored delinquent water sewer and tipping fee balances …
https://www.osc.ny.gov/local-government/audits/city/2021/06/11/city-dunkirk-billing-enforcement-2020m-117City of Cortland – Credit Accounts & Employee Reimbursements (2020M-141)
… complete report - pdf ] Audit Objective Determine whether City of Cortland (City) officials ensured claims for credit account purchases … supported and for appropriate purposes. Key Findings City officials did not ensure all credit account purchases … Determine whether City of Cortland City officials ensured claims for credit …
https://www.osc.ny.gov/local-government/audits/city/2021/05/14/city-cortland-credit-accounts-employee-reimbursements-2020m-141