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Babylon Union Free School District – Financial Condition (2015M-323)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … result in the appropriation of fund balance not needed to fund District operations. Ensure that all reserve funds …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/babylon-union-free-school-district-financial-condition-2015m-323Margaretville Central School District – Fund Balance (2015M-55)
… Ensure that the amount of the District’s unrestricted fund balance is in compliance with Real Property Tax Law statutory … limits and reduce the amount of unrestricted fund balance in a manner that benefits District taxpayers. Such … Margaretville Central School District Fund Balance 2015M55 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/margaretville-central-school-district-fund-balance-2015m-55Selected Aspects of Bus Fleet Maintenance Report (Follow-Up)
… Purpose Determine the extent of implementation of the seven recommendations included in our initial audit report, Selected Aspects of Bus Fleet … Determine the extent of implementation of the seven recommendations included in our initial audit report Selected Aspects of Bus Fleet …
https://www.osc.ny.gov/state-agencies/audits/2013/07/11/selected-aspects-bus-fleet-maintenance-report-followPortville Central School District – Financial Condition (2013M-384)
… School District is located in the Towns of Clarksville and Genesee in Allegany County and the Towns of Olean and Portville in Cattaraugus County. The District operates …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/portville-central-school-district-financial-condition-2013m-384Town of Arietta – Budgeting (2016M-308)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s budgeting practices for the period … in the appropriation of fund balance that is not needed to finance operations. Develop comprehensive financial and …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-arietta-budgeting-2016m-308Amagansett Union Free School District – Financial Condition (2014M-91)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Union Free School District is located in the Town of East Hampton in Suffolk County and is governed by an elected five-member Board of Education. The District operates one school with 108 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/03/amagansett-union-free-school-district-financial-condition-2014m-91Greenport Union Free School District – Financial Condition (2014M-203)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … is in compliance with statutory limits and develop a plan to reduce the surplus in a manner that benefits District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/greenport-union-free-school-district-financial-condition-2014m-203Hammondsport Central School District – Investment Program (2024M-63)
… comprehensive investment program. Key Findings The Board of Education (Board) and District officials did not develop … its 37 interest bearing bank accounts and 27 certificates of deposits (CDs). Had officials considered alternative … program with written procedures for the investment of District funds. Prepare monthly cash flow forecasts to …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-investment-program-2024m-63Newark Central School District – Employee Benefits (2024M-40)
Determine whether Newark Central School District District officials accurately calculated separation payments
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/newark-central-school-district-employee-benefits-2024m-40Sharon Springs Central School District – Financial Condition (2016M-39)
… The District, which operates one school with approximately 300 students, is governed by an elected five-member Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/sharon-springs-central-school-district-financial-condition-2016m-39West 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-303City of Middletown – Payroll and Leave Benefits (2024M-26)
… Ensure employees worked the hours that they were scheduled to work and were paid for working. Establish City-wide … of our findings but indicated they have initiated or plan to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/city/2025/05/09/city-middletown-payroll-and-leave-benefits-2024m-26Marcellus Central School District – Procurement (2016M-230)
… quotes are obtained and submitted to the purchasing agent with requisitions and retained with the purchasing …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/marcellus-central-school-district-procurement-2016m-230Clyde-Savannah Central School District – Financial Condition (2015M-338)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Central School District is located in the Towns of Butler, Galen, Lyons, Rose and Savannah in Wayne County and the Towns of Junius and Tyre in Seneca County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/clyde-savannah-central-school-district-financial-condition-2015m-338City of Jamestown – Financial Condition (2016M-298)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition for the period … long-term fiscal health. Correct the accounting records to ensure health care costs and fund balance are properly …
https://www.osc.ny.gov/local-government/audits/city/2016/09/30/city-jamestown-financial-condition-2016m-298Accounts Payable Advisory No. 22
… by either (1) referencing a purchase order associated with an agency or Master contract or (2) referencing the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/22-referencing-contract-numberSpringville-Griffith Institute Central School District – Financial Management (2015M-221)
… and Sardinia in Erie County and the Towns of Ashford, East Otto and Yorkshire in Cattaraugus County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/springville-griffith-institute-central-school-district-financialAlbany County – Sexual Harassment Prevention Training (S9-23-05)
… (235 selected employees and 43 elected officials) due to unreliable records. We determined 30 additional … agreed with our recommendations and indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/county/2023/09/15/albany-county-sexual-harassment-prevention-training-s9-23-05Addison Central School District – Procurement of Professional Services (2023M-6)
… policy. District officials: Paid approximately $365,000 to 12 of the District’s 14 professional service providers … that services were procured in the most economical way and without favoritism. Key Recommendation Solicit … agreed with our recommendations and indicated they plan to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/07/addison-central-school-district-procurement-professional-services-2023m-6Upper Jay Volunteer Fire Department – Financial Activities (2023M-30)
… and funds were safeguarded, which hindered their ability to make informed financial decisions and increased the risk … and have initiated, or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/05/26/upper-jay-volunteer-fire-department-financial-activities-2023m