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City of New Rochelle – Financial Condition (2014M-158)
… has a stable financial condition. The City’s general fund unassigned fund balance has increased from $1.6 million to $6.1 million … years 2011 through 2013. The City’s capital projects fund and internal service fund-workers’ compensation …
https://www.osc.ny.gov/local-government/audits/city/2014/08/29/city-new-rochelle-financial-condition-2014m-158Cayuga County Community College – Information Technology (2013M-291)
… The Cayuga County Community College is sponsored by Cayuga County and operates two campuses. The College is a … University of New York (SUNY) system, and is governed by a 10-member Board of Trustees (Board) which comprises nine … software inventory list. Account for all software licenses by purchase orders, license agreements or other supporting …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/14/cayuga-county-community-college-information-technology-2013m-291Justice Court Fund: Invoice Billing Program
… she receives from the court. Accounting for Justice Court Funds [pdf] . JCF reviews and processes the monthly report to … When village matters are reported on a town report and funds are due to the village, the town invoice will instruct …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-invoice-billing-programEast Bloomfield-Holcomb Fire Department – Financial Operations (2017M-160)
… operations to ensure that assets were safeguarded for the period January 1, 2015 through April 12, 2017. … Fire Department provides fire protection services for the East Bloomfield Fire District, which covers the Town … Board of Directors. Combined total revenues and expenses for 2015 and 2016 were approximately $121,000 and $57,000, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/17/east-bloomfield-holcomb-fire-department-financial-operationsRhinebeck Central School District – Extra-Classroom Activities (2017M-135)
… officials’ management of extra-classroom activities for the period July 1, 2015 through April 30, 2017. … with approximately 1,100 students. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $33 … did not maintain adequate supporting documentation for cash receipts. The Board did not adopt an adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/rhinebeck-central-school-district-extra-classroom-activities-2017m-135Smithtown Central School District – Capital Projects (2016M-202)
… the District has a balance of $1.3 million in unexpended funds from three of the projects. The money has remained in … compared to the approved budget. Transfer the unexpended funds for closed projects to the financing sources they …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/smithtown-central-school-district-capital-projects-2016m-202Niagara Wheatfield Central School District – Financial Condition (2014M-364)
… audit was to evaluate the District’s financial condition for the period July 1, 2011 through September 2, 2014. … 4,200 students. The District’s budgeted appropriations for the 2014-15 fiscal year total approximately $64.6 … borrow several million dollars throughout the audit period for cash flow purposes. As of June 4, 2014, the State owed …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/niagara-wheatfield-central-school-district-financial-condition-2014m-364Brentwood Union Free School District – Fund Balance and Hiring Practices (2016M-251)
… not provide Board resolutions establishing five reserve funds totaling $36 million, could not provide a clear purpose … to fund District operations. Ensure that all reserve funds are properly established by resolution, which should …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/22/brentwood-union-free-school-district-fund-balance-and-hiring-practicesDeRuyter Central School District – Financial Condition (2015M-119)
… our audit was to review the District’s financial condition for the period July 1, 2012 through December 31, 2014. … has approximately 430 students. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $10 … has appropriated a significant amount of fund balance for the District’s budget during the past few years and has …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/deruyter-central-school-district-financial-condition-2015m-119Owego Apalachin Central School District – Capital Project and Financial Condition (2014M-109)
… audit was to examine certain District financial activities for the period July 1, 2012 through December 16, 2013. … 2,200 students. General fund budgeted appropriations for the 2013-14 fiscal year are $42.4 million. Key Findings While the Board planned properly for the ongoing capital project, monitoring the project’s …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/owego-apalachin-central-school-district-capital-project-and-financialGlen Cove City School District – Portable Electronic Devices and Conflict of Interest (2016M-285)
… user access and to review potential conflicts of interest for the period July 1, 2014 through February 29, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $82.5 million. Key Findings There was no written policy for notifying the IT office of new hires, keeping track of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/glen-cove-city-school-district-portable-electronic-devices-and-conflictRensselaer City School District – Financial Condition (2016M-286)
… Board properly managed the District’s financial operations for the period July 1, 2012 through May 31, 2016. Background … five-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $23.9 … Key Recommendations Adopt structurally balanced budgets for the general fund that include realistic estimates for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/rensselaer-city-school-district-financial-condition-2016m-286Valley 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 … accordance with applicable agreements. District officials do not have written policies or procedures in place to provide …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/valley-stream-union-free-school-district-24-leave-accruals-and-separationVillage of Monticello – Board Oversight (2016M-337)
… the Board’s and officials’ oversight of Village operations for the period August 1, 2014 through April 6, 2016. … elected five-member Board of Trustees. The annual budget for the 2015-16 fiscal year was approximately $12.2 million. … was done or address how water accounts should be billed for minimum usage. The Board did not have a succession plan …
https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-monticello-board-oversight-2016m-337Village of Fleischmanns – Financial Condition and Clerk-Treasurer’s Duties (2017M-30)
… maintenance of the financial records and reports for the period June 1, 2015 through August 5, 2016. … five-member Board of Trustees. Budgeted appropriations for the general, water and sewer funds for the 2016-17 fiscal year totaled approximately $1.2 …
https://www.osc.ny.gov/local-government/audits/village/2017/06/23/village-fleischmanns-financial-condition-and-clerk-treasurers-duties-2017m-30Tupper Lake Central School District – Financial Condition (2014M-151)
… our audit was to review the District’s financial condition for the period July 1, 2011 through April 30, 2014. … with approximately 790 students. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $17 million. Key Findings The Board adopted budgets for the general fund that were not structurally balanced …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/tupper-lake-central-school-district-financial-condition-2014m-151Springs Union Free School District – Financial Condition and Leave Accruals (2014M-200)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/springs-union-free-school-district-financial-condition-and-leave-accrualsVillage of Suffern – Budget Review (B23-6-2)
… rent revenues. The Village’s tentative budget includes a tax levy of $12,090,011, which is within the limit … Be mindful of the legal requirement to maintain the tax levy increase to no more than the tax levy limit as permitted by law, unless the Board properly …
https://www.osc.ny.gov/local-government/audits/village/2023/04/14/village-suffern-budget-review-b23-6-2Persistence Preparatory Academy Charter School – Credit Cards (2023M-71)
… charges were properly approved, adequately supported and for School purposes. Key Findings Credit card charges we … nearly all the charges lacked support to show they were for a valid School purpose . When credit card charges are … restaurant purchases, and food purchases for “going away parties,” a teacher’s bridal shower and staff holiday …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/01/persistence-preparatory-academy-charter-school-credit-cards-2023m-71XI.2.F Timely Submittal of Contracts – XI. Procurement and Contract Management
… timely. Sufficient time must be incorporated to allow for review of contract transactions submitted to the Office … to advise contractors of this risk. CONTRACTS WITH NOT-FOR-PROFIT (NFP) PROVIDERS Late submissions of grant … impose additional burdens upon both the NFP and the State. For the NFP, financial strain is placed on their limited …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2f-timely-submittal-contracts