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Newburgh Preparatory Charter High School – Board Oversight and Disbursements (2015M-123)
… High School is located in the City of Newburgh, Orange County, and provides high school education to approximately …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/08/21/newburgh-preparatory-charter-high-school-board-oversight-and-disbursementsMount Pleasant-Blythedale Union Free School District – Short-Term Borrowing and Purchasing (2015M-365)
… Purpose of Audit The purpose of our audit was to review the District’s … short-term borrowing and internal controls over purchasing for the period July 1, 2014 through October 30, 2015. … act school district created by the State Legislature, is located in the Town of Mount Pleasant, Westchester County. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/mount-pleasant-blythedale-union-free-school-district-short-term-borrowingMargaretville Volunteer Fire Department – Cash Receipts and Disbursements (2014M-172)
… in Delaware County. The Department is affiliated with the Middletown-Hardenburgh Fire District (District) and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/margaretville-volunteer-fire-department-cash-receipts-and-disbursementsValley Stream Union Free School District #24 – Leave Accruals and Separation Payments (2016M-335)
… Purpose of Audit The purpose of our audit was to examine the District’s accounting for leave time and … do not have written policies or procedures in place to provide guidance to employees and District officials to ensure that separation …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/valley-stream-union-free-school-district-24-leave-accruals-and-separationHuntington Union Free School District – Financial Condition (2015M-356)
… exceeded expenditures by as much as $4.1 million and no amount of appropriated fund balance was used to finance …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/huntington-union-free-school-district-financial-condition-2015m-356Fabius-Pompey Central School District – Information Technology (2016M-237)
… Purpose of Audit The purpose of our audit was to assess the District’s … management of network user accounts and security settings for the period July 1, 2014 through February 29, 2016. Background The Fabius-Pompey Central School District is located in the Towns of Cazenovia, Cuyler, Fabius, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/fabius-pompey-central-school-district-information-technology-2016m-237Albion Central School District – Budgeting (2016M-80)
… Purpose of Audit The purpose of our audit was to evaluate the District’s budgeting practices for the period July 1, 2010 through December 16, 2015. Background The Albion Central District is located in in the Towns of Albion, Barre, Carlton, Gaines, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/albion-central-school-district-budgeting-2016m-80Kingston City School District – Fixed Assets (2017M-214)
… Purpose of Audit The purpose of our audit was to determine whether fixed assets were properly recorded and … not tagged as District property. New assets were not added to the inventory list. The contractor-generated asset list did not correspond to the District’s Information Technology (IT) Department’s …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/15/kingston-city-school-district-fixed-assets-2017m-214Starpoint Central School District – Financial Condition (2015M-266)
… reserves of approximately $942,000 and overfunded the employee benefit accrued liability reserve by $820,000. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/starpoint-central-school-district-financial-condition-2015m-266Camden Central School District – Financial Condition (2016M-51)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period … not effectively manage the District’s financial condition to ensure that the general fund’s unrestricted fund balance … with realistic estimates of expenditures. Develop a plan to use excess funds in a manner that benefits District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/camden-central-school-district-financial-condition-2016m-51Port Byron Central School District – Financial Condition (2014M-71)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Byron Central School District is located in the Village of Port Byron and the Towns of Mentz, Montezuma, Conquest, Throop and Brutus in Cayuga …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/03/port-byron-central-school-district-financial-condition-2014m-71Freeport Union Free School District – Financial Condition (2016M-300)
… the level of unrestricted fund balance to legal limits and consider adopting a fund balance policy to require …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/freeport-union-free-school-district-financial-condition-2016m-300Belfast Central School District – Procurement (2016M-317)
… Background The Belfast Central School District is located in the Towns of Allen, Angelica, Belfast, Caneadea and New … sought competition when procuring professional services from five vendors who were paid approximately $164,000 or obtained quotes for purchases from one vendor totaling $3,000. Key Recommendations Review …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/belfast-central-school-district-procurement-2016m-317Galen-Clyde Joint Fire District – Board Oversight and Information Technology (2014M-329)
… Joint Fire District is a district corporation of the State, distinct and separate from the Town of Galen and the …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/21/galen-clyde-joint-fire-district-board-oversight-and-information-technologyClifton-Fine Central School District – Financial Condition (2017M-297)
… Purpose of Audit The purpose of our audit was to determine whether the Board … and adequately managed the District's financial condition for the period July 1, 2014 through June 30, 2017. Background The Clifton-Fine Central School District is located in the Towns of Clifton, Fine, Pitcairn and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/23/clifton-fine-central-school-district-financial-condition-2017m-297Campbell-Savona Central School District – Budget Review (B2-13-12)
… five years, is likely to produce an operating surplus. As a result, fund balance appropriated as a financing source is unlikely to be used and the District’s fund balance will continue to …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/campbell-savona-central-school-district-budget-review-b2-13-12Sherman Central School District – Claims Processing (2016M-352)
… Background The Sherman Central School District is located in the Towns of Chautauqua, Clymer, French Creek, Mina, North Harmony, Ripley, Sherman and Westfield in Chautauqua County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/sherman-central-school-district-claims-processing-2016m-352Gorham-Middlesex Central School District – Multiyear Planning (2016M-177)
… Purpose of Audit The purpose of our audit was to review the District’s multiyear planning for the period July 1, 2014 through March 23, 2016. … (also known as Marcus Whitman) Central School District is located in the Towns of Gorham, Hopewell and Seneca in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/gorham-middlesex-central-school-district-multiyear-planning-2016m-177Rensselaer City School District – Financial Condition (2016M-286)
… in Rensselaer County. The District, which operates one school with approximately 1,200 students, is governed by … balances. District officials transferred $1.3 million from two reserve funds to the general fund without appropriate …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/rensselaer-city-school-district-financial-condition-2016m-286Wilton Water and Sewer Authority – Water and Sewer Charges (2016M-329)
… Purpose of Audit The purpose of our audit was to review the Authority’s process over water and sewer … of Directors, was established by the State Legislature to serve residents and commercial entities with water and … Authority did not have written policies in place directing how and when adjustments were to be applied to customer …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/01/06/wilton-water-and-sewer-authority-water-and-sewer-charges-2016m-329