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Town of Mount Pleasant – Financial Condition (2013M-303)
… Supervisor. The Town’s budgeted appropriations for all funds in 2012 were approximately $39.9 million and $40.9 … include defining reasonable amounts of unexpended surplus funds that the Town should maintain. Appropriate only …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-mount-pleasant-financial-condition-2013m-303Town of Boylston – Financial Condition (2021M-69)
… operations. The Board: Did not adopt realistic budgets and failed to monitor budgetary results during the year. … budgets. Reduce surplus fund balance. Establish budgeting and fund balance policies and develop multiyear financial plans. Except as specified in …
https://www.osc.ny.gov/local-government/audits/town/2021/09/03/town-boylston-financial-condition-2021m-69New York State Comptroller DiNapoli: Statement on Arrest of Morris Central School District Official
… New York State Comptroller Thomas P. DiNapoli released a … Central School District in Otsego County, following a joint investigation by his office, the United States Attorney … District of New York, the Federal Bureau of Investigation and the New York State Police. “School districts are …
https://www.osc.ny.gov/press/releases/2020/09/new-york-state-comptroller-dinapoli-statement-arrest-morris-central-school-district-officialCanastota Central School District - Financial Condition Management (2019M-174)
… fund balance not being needed to fund operations. The tax certiorari reserve was overfunded by $963,200 (615 … that are valid and supported. Return excess funds in the tax certiorari reserve to the unrestricted fund balance in …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/08/canastota-central-school-district-financial-condition-management-2019mSchenectady City School District – Financial Condition (2014M-168)
… is governed by an elected seven-member Board of Education and operates 19 schools with approximately 9,600 students. … as revenue anticipation notes (RANs) in order to pay bills and other obligations when due. Budgets for 2010-11 through … balance to finance operations. Key Recommendations Develop and adopt a fund balance policy establishing the amount of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/schenectady-city-school-district-financial-condition-2014m-168Brighton Central School District – Procurement (2022M-205)
… – pdf] Audit Objective Determine whether Brighton Central School District (District) officials made procurements related to … accordance with District policies, statutory requirements and good business practices. Key Finding District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/brighton-central-school-district-procurement-2022m-205Town of Pharsalia – Board Oversight (2018M-59)
… former Town Supervisor (Supervisor) to misappropriate Town funds. The former Supervisor disbursed more than $172,000 …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-pharsalia-board-oversight-2018m-59Town of Darien – State Contract Loader Purchases (2013M-88)
… Background The Town of Darien is located in Genesee County and has approximately 3,200 residents. The Town is governed … five-member Town Board consisting of the Supervisor and four Council members. The Town’s adopted budget for 2013 … prices for the four loaders they purchased in 2011, 2012 and 2013. Town officials did not obtain the relevant State …
https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-darien-state-contract-loader-purchases-2013m-88Cazenovia Central School District – Financial Condition (2015M-327)
… audit was to evaluate the District’s financial condition for the period July 1, 2014 through June 30, 2015. Background … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total $26.9 million. Key Finding …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/cazenovia-central-school-district-financial-condition-2015m-327Monroe 2-Orleans Board of Cooperative Educational Services – Software Management (2015M-56)
… main campus in the Village of Spencerport, Monroe County, and satellite campuses throughout Monroe and Orleans Counties. The BOCES is governed by a nine-member … software inventory list of all BOCES-owned software and the total number of installations and licenses purchased. …
https://www.osc.ny.gov/local-government/audits/boces/2015/09/04/monroe-2-orleans-board-cooperative-educational-services-software-management-2015mCaledonia-Mumford Central School District – Online Banking (2016M-227)
… Genesee County, the Town of Caledonia in Livingston County and the Towns of Chili, Riga and Wheatland in Monroe County. The District, which operates … limit access to online bank accounts. Both the Treasurer and Business Manager perform online banking transactions, but …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/21/caledonia-mumford-central-school-district-online-banking-2016m-227Cortland 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-b4-15-12Village of Malverne – Procurement (2017M-16)
… of Trustees. Budgeted appropriations were approximately $16 million for the 2016-17 fiscal year. Key Findings Village …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-malverne-procurement-2017m-16Cohoes City School District – Budgeting (2016M-111)
… if District officials properly managed fund balance and reserves for the period July 1, 2012 through June 30, … reserves, determining how much should be accumulated and how and when the funds will be used. As of June 30, 2015, the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cohoes-city-school-district-budgeting-2016m-111Fishers Island Union Free School District – Five Point Plan (2015M-320)
… The District, which operates one school with approximately 70 students, is governed by an elected five-member Board of … officials issue an RFP for external audit services at least every five years. … Fishers Island Union Free School …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/fishers-island-union-free-school-district-five-point-plan-2015m-320Edgemont Union Free School District – Procurement of Professional Services (2016M-126)
… Purpose of Audit The purpose of our audit was to review internal controls over the District’s procurement … did not develop or implement procedures for staff to follow when procuring professional services. District staff did not have any guidance to determine when they should use competition, such as an RFP …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/edgemont-union-free-school-district-procurement-professional-servicesYonkers City School District – Fixed Assets (2015M-229)
… not be located, nine could not be located on an asset list and 20 that were recorded as disposed of did not have … assets valued at $500 or greater for insurance purposes and $5,000 or greater for inventory and depreciation purposes have tags affixed to them, locate …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/yonkers-city-school-district-fixed-assets-2015m-229Accounts Payable Advisory No. 9
… has been updated to reflect new requirements for entering a unique invoice number on vouchers payable to National Grid, … Number Requirements , Business Units must ensure there is a unique invoice number for each voucher. Due to National … described above, Business Units are now required to enter in the invoice number field their ten-digit account number …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/9-complex-entity-national-gridTown of Caroline – Renewable Energy (2013M-325)
… of our audit was to examine the Town’s energy usage for Town facilities for the period January 1, 2010 through September 18, 2013. … Board members. The Town’s 2013 budgeted appropriations for all funds are approximately $1.7 million. Key Finding By …
https://www.osc.ny.gov/local-government/audits/town/2014/01/17/town-caroline-renewable-energy-2013m-325Town of Andover – Audit of Claims (2013M-388)
… process for the period January 1, 2012 through September 30, 2013. Background The Town of Andover is located in … process for the period January 1 2012 through September 30 2013 …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-andover-audit-claims-2013m-388