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Village of Nassau – Budgeting (2018M-3)

… Findings General fund appropriations exceeded expenditures by an annual average of $118,599 (20.9 percent) for 2014-15 … The general fund’s unrestricted fund balance increased by $97,547 (25.7 percent) to $477,621 over the past three …

https://www.osc.ny.gov/local-government/audits/village/2018/04/20/village-nassau-budgeting-2018m-3

Town of McDonough – Financial Operations (2017M-120)

… a population of approximately 890. The Town is governed by an elected five-member Town Board. Budgeted appropriations … documentation are communicated to and complied with by Town officials and employees. Audit claims prior to …

https://www.osc.ny.gov/local-government/audits/town/2017/09/15/town-mcdonough-financial-operations-2017m-120

Fulton Public Library – Cash Receipts and Disbursements (2017M-269)

… serves a population of approximately 20,600, is governed by a Board of Trustees whose seven members are elected by Fulton City School District residents. Key Findings The …

https://www.osc.ny.gov/local-government/audits/library/2018/03/23/fulton-public-library-cash-receipts-and-disbursements-2017m-269

Town of Dannemora – Part-Town Activities (2017M-215)

… the Village of Dannemora within its boundaries, is located in Clinton County. The Town, which is governed by a … allocation of PT activities and ensure they are allocated in the proper fund in accordance with these requirements. …

https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-dannemora-part-town-activities-2017m-215

Voorheesville Central School District – Extra-Classroom Activities (2017M-181)

… The Voorheesville Central School District is located in the Towns of Berne, Guilderland and New Scotland in Albany … receipts or prepare adequate accountabilities for all collections. The central treasurer made disbursements … treasurers maintain adequate supporting documentation for all ECA fund collections. Ensure that disbursement requests …

https://www.osc.ny.gov/local-government/audits/school-district/2017/12/08/voorheesville-central-school-district-extra-classroom-activities-2017m

Pine City Fire District No. 1 – Board Oversight (2017M-166)

… of Southport in Chemung County. The District is governed by an elected five-member Board of Fire Commissioners. …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/01/pine-city-fire-district-no-1-board-oversight-2017m-166

Scotia-Glenville Central School District - Financial Condition Management and Extra-Classroom Activities (2017M-288)

ScotiaGlenville Central School District Financial Condition Management and ExtraClassroom Activities 2017M288

https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/scotia-glenville-central-school-district-financial-condition-management

Cattaraugus County - Onoville Marina and Probation Department (2018M-32)

Cattaraugus County Onoville Marina and Probation Department 2018M32

https://www.osc.ny.gov/local-government/audits/county/2018/09/07/cattaraugus-county-onoville-marina-and-probation-department-2018m-32

Town of Nichols – Financial Management (2017M-258)

… Nichols is located in Tioga County. The Town is governed by an elected five-member Town Board. Budgeted appropriations … Key Findings Actual revenues exceeded budgeted amounts by an annual average of $418,000 and budgeted appropriations exceeded expenditures by an annual average of $203,000. Town-wide (TW) fund balance …

https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-nichols-financial-management-2017m-258

Queensbury Union Free School District – Extra-Classroom Activities (2017M-164)

… Purpose of Audit The purpose of our audit was to determine whether extra-classroom … Union Free School District is located in the Town of Queensbury and the City of Glens Falls in Warren County. …

https://www.osc.ny.gov/local-government/audits/school-district/2018/01/19/queensbury-union-free-school-district-extra-classroom-activities-2017m

Tonawanda City School District – Financial Management (2016M-370)

… 22, 2016. Background The Tonawanda City School District is located in Erie County. The District, which operates five schools with approximately 1,720 students, is governed by an elected seven-member Board of Education. … the District’s operating needs and use surplus funds as a financing source for funding one-time expenditures, funding …

https://www.osc.ny.gov/local-government/audits/school-district/2017/02/03/tonawanda-city-school-district-financial-management-2016m-370

Newfane Central School District – Financial Condition (2015M-307)

… Background The Newfane Central School District is located in the Towns of Newfane, Lockport, Cambria and Wilson in Niagara County. The District, which operates four schools … annually appropriated.an average of $2.8 million more in fund balance than was actually needed to fund operations. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/newfane-central-school-district-financial-condition-2015m-307

Canastota Central School District – Payroll (2016M-56)

… located in the Towns of Fenner, Lenox, Lincoln, Smithfield and Sullivan in Madison County. The District, which operates … consistent with collective bargaining agreement provisions and paid $6,962 for unused vacation to the former … in the employment contract. Key Recommendation Review the separation overpayments and take action within the law to …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/canastota-central-school-district-payroll-2016m-56

Milford Central School District – Financial Condition (2016M-87)

… period July 1, 2012 through June 30, 2015. Background The Milford Central School District is located in the Towns of Hartwick, Laurens, Maryland, Middlefield, Milford and Westford in Otsego County. The District, which … Milford Central School District Financial Condition 2016M87 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/milford-central-school-district-financial-condition-2016m-87

Roosevelt Union Free School District – Competitive Procurement (2015M-234)

… ensure that purchases are not made until the purchasing agent has issued an approved purchased order. …

https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/roosevelt-union-free-school-district-competitive-procurement-2015m-234

Rome City School District – Financial Management (2015M-215)

… Purpose of Audit The purpose of our audit was to examine the District’s financial … The Rome City School District is located in the City of Rome and the Towns of Annsville, Lee, Verona and Western in Oneida County. The …

https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/rome-city-school-district-financial-management-2015m-215

Bellmore Union Free School District – Financial Condition (2016M-276)

… The Bellmore Union Free School District is located in the Town of Hempstead, Nassau County. The District, which … Ensure that the amount of unrestricted fund balance is in compliance with the statutory limit and develop a plan to use the surplus funds in a manner that benefits District residents. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/bellmore-union-free-school-district-financial-condition-2016m-276

Village of Scottsville – Budgeting Practices and Financial Condition (2015M-165)

… Purpose of Audit The purpose of our audit was to review the Village’s budgeting practices … June 1, 2013 through June 17, 2015. Background The Village of Scottsville is located in Monroe County. The Village, … Village of Scottsville Budgeting Practices and Financial Condition …

https://www.osc.ny.gov/local-government/audits/village/2015/11/13/village-scottsville-budgeting-practices-and-financial-condition-2015m-165