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Altmar-Parish-Williamstown Central School District - Financial Condition Management (2018M-258)
… Adopt annual budgets that contain realistic estimates for appropriations. Analyze reserve fund balances and ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/altmar-parish-williamstown-central-school-district-financial-conditionUnion-Endicott Central School District - Noninstructional Overtime (2018M-201)
… policy. The Superintendent told us that she permitted two noninstructional employees to earn overtime while they …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/union-endicott-central-school-district-noninstructional-overtime-2018mVillage of Owego - Board Oversight and Financial Operations (2018M-101)
… firm (firm) was unable to complete its audits for the last two years. The Board hired another certified public …
https://www.osc.ny.gov/local-government/audits/village/2018/09/21/village-owego-board-oversight-and-financial-operations-2018m-101Controls and Accountability of Court, Trust and Bail Funds (Follow-up)
… prior recommendations six were implemented and two were partially implemented. Key Recommendation Officials …
https://www.osc.ny.gov/state-agencies/audits/2015/12/03/controls-and-accountability-court-trust-and-bail-funds-followRensselaer County – Public Health Department Receipts (2013M-18)
… population of approximately 160,000 residents and includes two cities, 14 towns and six villages. The County is governed …
https://www.osc.ny.gov/local-government/audits/county/2013/03/26/rensselaer-county-public-health-department-receipts-2013m-18Chautauqua County – Investments and Payroll (2016M-147)
… has a population of approximately 135,000 and includes two cities, 27 towns and 15 villages. The County is governed …
https://www.osc.ny.gov/local-government/audits/county/2015/12/23/chautauqua-county-investments-and-payroll-2016m-147York Central School District – Online Banking (2016M-295)
… of Perry in Wyoming County. The District, which operates two schools with approximately 735 students, is governed by …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/york-central-school-district-online-banking-2016m-295Credit for Previous or Military Service – Article 14 Benefits
… System. To receive this credit, you must earn at least two years of credited service as a Retirement System member. …
https://www.osc.ny.gov/retirement/publications/1644/credit-previous-or-military-serviceTully Central School District – Financial Management (2016M-359)
… and Tully in Onondaga County. The District, which operates two schools with approximately 860 students, is governed by …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/tully-central-school-district-financial-management-2016m-359Utica Harbor Point Development Corporation – Budgeting and Board Oversight (2022M-43)
… million. While the Corporation received grant funds for two projects, officials relied on lines of credit (LOCs) to …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/07/15/utica-harbor-point-development-corporation-budgeting-andEast Bloomfield Central School District - Network and Financial Software Access Controls (2022M-68)
… District had 250 unneeded network user accounts, including two with administrative permissions, and the Assistant …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/east-bloomfield-central-school-district-network-and-financial-softwareGenesee Valley Board of Cooperative Educational Services – Reserve Funds (2022M-39)
… could have been refunded to school districts. Overfunded two reserves totaling $1.9 million, and officials could not …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/08/genesee-valley-board-cooperative-educational-services-reserve-funds-2022m-39Trumansburg Central School District – Procurement (2022M-13)
… by the District’s purchasing policy. Competitively bid two purchases totaling $95,073. Have support that they …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/trumansburg-central-school-district-procurement-2022m-13Village of Fleischmanns – Water Fund (2013M-151)
… fund balance to significantly decrease over the past two years. Although capital expenditures were made to repair …
https://www.osc.ny.gov/local-government/audits/village/2013/09/06/village-fleischmanns-water-fund-2013m-151Bethpage Public Library – Procurement (2019M-219)
… personal ties. Officials did not seek competition for two of five professional service providers who were paid a …
https://www.osc.ny.gov/local-government/audits/library/2021/06/04/bethpage-public-library-procurement-2019m-219Dalton-Nunda Central School District – Financial Management (2020M-92)
… limit by more than $1.3 million or 8 percentage points and two general fund reserves were overfunded. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/dalton-nunda-central-school-district-financial-management-2020m-92Groton Central School District – Financial Management (2014M-288)
… by an elected six-member Board of Education, operates two schools with 833 students. Budgeted appropriations for …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/09/groton-central-school-district-financial-management-2014m-288Watervliet City School District – Fiscal Stress (2014M-149)
… more than $740,000 above the total amounts authorized for two projects. District officials did not develop a multiyear …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/07/watervliet-city-school-district-fiscal-stress-2014m-149Franklin-Essex-Hamilton Board of Cooperative Educational Services – Capital Project State Aid (2024M-39)
… in State aid they were entitled to for the project, and two districts received $916,278 in aid before being entitled …
https://www.osc.ny.gov/local-government/audits/boces/2024/07/12/franklin-essex-hamilton-board-cooperative-educational-services-capital-projectTown of Tioga – Long-Term Planning (2022M-181)
… usable life by an average of nearly 15 years, including two pieces of equipment that required repairs or alterations …
https://www.osc.ny.gov/local-government/audits/town/2023/03/31/town-tioga-long-term-planning-2022m-181