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Honeoye Falls-Lima Central School District – Financial Management and Competitive Procurement (2016M-124)
… County; and the Towns of Victor, West Bloomfield and Richmond in Ontario County. The District, which operates four …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/honeoye-falls-lima-central-school-district-financial-management-andTown of Pleasant Valley – Financial Management (2024M-158)
… realistic budgets and properly managed reserve funds. Key Findings The Board did not develop realistic budgets or … did not adopt a fund balance policy and lacked a plan on how the funds will be used. As a result, there was no … to taxpayers when funding or using reserve fund balances. Key Recommendations Adopt budgets that contain realistic …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-pleasant-valley-financial-management-2024m-158Enforcement of the Mitchell-Lama Surcharge Provisions (Follow-Up)
… maximum allowable surcharges when tenants did not provide a certified tax return to substantiate self-reported income. … that tenants whose income exceeds the maximum income limit by 25 percent or more require DHCR’s approval to remain in …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/enforcement-mitchell-lama-surcharge-provisions-followCompliance With Payment Card Industry Standards (Follow-Up)
… included in our initial audit report, Compliance With Payment Card Industry Standards ( 2016-S-31 ). Background Our … Transportation Authority (Authority) complied with payment card industry security standards. The audit covered … York Regional Transportation Authority: Compliance With Payment Card Industry Standards ( 2016-S-31 ) …
https://www.osc.ny.gov/state-agencies/audits/2018/05/04/compliance-payment-card-industry-standards-followClaryville Fire District – Internal Controls Over Financial Operations (2013M-167)
… distinct and separate from the Town of Neversink located in Sullivan County. The Board of Fire Commissioners consists … policy. The Board also has not ensured that procedures are in place for financial recording and reporting. As a result, … Ensure that formal written policies and procedures are in place for financial recording and reporting. Perform, or …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/claryville-fire-district-internal-controls-over-financial-operations-2013mExamination of Procurement Card Payments
… agencies to competitively procure goods and services in amounts above $50,000, or $200,000 under certain … in the year-to-date and life-to date amounts on the contract. Key Findings DDSOO staff did not comply with the … Finance Law related to the Office of the State Comptroller contract approval and/or the competitive bidding procedures …
https://www.osc.ny.gov/state-agencies/audits/2018/03/09/examination-procurement-card-paymentsCompliance With Payment Card Industry Standards (Follow-Up)
… included in our initial audit report, Compliance With Payment Card Industry Standards ( 2015-S-65 ). Background Our … of New York (SUNY) schools are in compliance with Payment Card Industry (PCI) standards and whether SUNY System … of Interest State University of New York: Compliance With Payment Card Industry Standards ( 2015-S-65 ) …
https://www.osc.ny.gov/state-agencies/audits/2017/12/27/compliance-payment-card-industry-standards-followCity of Lockport - Budget Review (B1-16-16)
… review was to provide an independent evaluation of the City's proposed budget for 2017. Background Chapter 332 of … 147 of the Laws of 2015 (the "Act"), authorized the City to issue debt to liquidate the accumulated deficits in the City's general, water and sewer funds as of December 31, …
https://www.osc.ny.gov/local-government/audits/city/2016/11/04/city-lockport-budget-review-b1-16-16Train On-Time Performance (Follow-up)
… (OTP) was well below the goal of 91.9 percent. For 2013, weekday OTP averaged 80.5 percent and weekend OTP averaged 85.4 percent. For 2014, weekday OTP averaged 74.0 percent and weekend OTP averaged …
https://www.osc.ny.gov/state-agencies/audits/2017/09/27/train-time-performance-followOversight of Grants (Follow-Up)
… as of March 7, 2014 of the eight recommendations in our initial audit report, Oversight of Grants (2009-S-78). … Key Findings Department officials have made progress in correcting the problems identified in our initial report. Of the eight prior audit … as of March 7 2014 of the eight recommendations in our initial audit report Oversight of Grants …
https://www.osc.ny.gov/state-agencies/audits/2014/03/21/oversight-grants-followPeru Central School District – Extra-Classroom Activity Funds (2017M-69)
… Background The Peru Central School District is located in the Towns of Ausable, Black Brook, Peru, Plattsburgh, Saranac and Schuyler Falls in Clinton County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/peru-central-school-district-extra-classroom-activity-funds-2017m-69Silver Creek Central School District – Financial Condition (2015M-321)
… The Silver Creek Central School District is located in the Towns of Hanover and Sheridan in Chautauqua County and the Town of Brant in Erie County. The District, which operates three schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/silver-creek-central-school-district-financial-condition-2015m-321Sewanhaka Central High School District – Student Fees (2016M-296)
… the collection of student fees for test preparation classes, advanced placement exams and driver education classes for the period July 1, 2014 through January 31, 2016. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/sewanhaka-central-high-school-district-student-fees-2016m-296Monroe 2-Orleans Board of Cooperative Educational Services – Software Management (2015M-56)
… Services’ (BOCES) software management for the period July 1, 2013 through March 4, 2015. Background The Monroe … campus in the Village of Spencerport, Monroe County, and satellite campuses throughout Monroe and Orleans Counties. …
https://www.osc.ny.gov/local-government/audits/boces/2015/09/04/monroe-2-orleans-board-cooperative-educational-services-software-management-2015mPenfield Central School District – Financial Management (2015M-162)
… and include realistic estimates based on historical trends or other identified analysis. Review all reserves and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/30/penfield-central-school-district-financial-management-2015m-162Henry Johnson Charter School – Financial Operations (2014M-214)
… $5.7 million. Key Findings The compact contract does not describe in detail the services that the Foundation … provided will be measured. The Foundation’s fee structure does not appear to be reasonable since the services being …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/10/31/henry-johnson-charter-school-financial-operations-2014m-214Elmira City School District – Financial Condition (2014M-348)
… 2013-14 fiscal year totaled approximately $105 million. Key Findings The Board and District officials have not … funding and use of reserves or the level of fund balance. Key Recommendations Adopt budgets that reflect the District’s actual needs based on historical trends or other identified analysis. Adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/06/elmira-city-school-district-financial-condition-2014m-348Cortland Enlarged City School District - Budget Review (B4-15-12)
… for payroll, health insurance, retirement, debt and utilities by $3.2 million. The District’s budget includes … Develop appropriation budgets that are reasonable and based on prior years’ actual amounts with appropriate … financing sources. Examine the use of fund balance and reserve funds as recurring financing sources and consider …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/cortland-enlarged-city-school-district-budget-review-b4-15-12Brighter Choice Charter Middle School for Girls – Financial Operations (2014M-301)
… evaluate the effectiveness of the School’s contract with a not-for-profit foundation for the period July 1, 2011 … The Brighter Choice Charter Middle School for Girls is a public school that is not under the control of the local school board in the city of Albany, Albany County. The School’s current …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/03/06/brighter-choice-charter-middle-school-girls-financial-operations-2014m-301Alfred-Almond Central School District – Financial Software Access and Monitoring (2014M-371)
… Purpose of Audit The purpose of our audit was to determine if access to the District’s … The Alfred-Almond Central School District is located in the Towns of Alfred, Almond, Ward and West Almond within …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/alfred-almond-central-school-district-financial-software-access-and