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Vestal Central School District – Fund Balances (2017M-91)
… to examine the District’s financial management practices for the period July 1, 2015 through March 31, 2017. … is located in the Towns of Vestal and Binghamton in Broome County and the Town of Owego in Tioga County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/vestal-central-school-district-fund-balances-2017m-91Tully Central School District – Financial Management (2016M-359)
… in accordance with statute, to reduce reserves with excess funds. Develop, adopt and regularly update a multiyear …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/tully-central-school-district-financial-management-2016m-359Olean City School District – Financial Management (2016M-210)
… Purpose of Audit The purpose of our audit was to review the District’s financial … The Olean City School District is located in the City of Olean and the Towns of Olean and Portville in Cattaraugus County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/olean-city-school-district-financial-management-2016m-210Mexico Academy Central School District –Financial Management (2016M-219)
… District is located in the Towns of Hastings, Mexico, New Haven, Palermo, Parish, Richland, Scriba and Volney, Oswego … fiscal year were $54.2 million. Key Findings Based on the new terms of the nuclear power plant’s payment in lieu of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/mexico-academy-central-school-district-financial-management-2016m-219Indian River Central School District – Financial Condition (2016M-287)
… District officials did not develop reasonable budgets or effectively manage the District’s financial condition to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/indian-river-central-school-district-financial-condition-2016m-287Churchville-Chili Central School District – Financial Management (2015M-354)
… of the reserves to date, as required by the reserve funds policy. Key Recommendations Adopt budgets that reflect …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/churchville-chili-central-school-district-financial-management-2015m-354Brighton Central School District – Separation Payments (2016M-119)
Brighton Central School District Separation Payments 2016M119
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/brighton-central-school-district-separation-payments-2016m-119Village of Hempstead – Budget Review (B17-7-6)
… to submit to the State Comptroller each year, starting with the fiscal year during which the local government is …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-hempstead-budget-review-b17-7-6Village of Akron – Selected Financial Activities (2016M-133)
… distorts the actual cash needs of the individual operating funds and hinders the development of long-term solutions. Key …
https://www.osc.ny.gov/local-government/audits/village/2016/08/26/village-akron-selected-financial-activities-2016m-133Town of Stony Point – Budget Review (B6-13-15)
… the significant revenue and expenditure projections in the Town’s tentative budget for the 2014 fiscal year are … reasonable. Background The Town of Stony Point, located in Rockland County, issued debt totaling $1,500,000 to liquidate the accumulated deficit in the Town’s general, highway and enterprise funds as of …
https://www.osc.ny.gov/local-government/audits/town/2013/10/15/town-stony-point-budget-review-b6-13-15Connetquot Central School District – Financial Condition (2015M-98)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Connetquot Central School District is located in the Town of Islip, Suffolk County. The District, which is governed by …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/14/connetquot-central-school-district-financial-condition-2015m-98Village of St. Johnsville – Records and Reports (2015M-1)
… 1, 2011 through August 31, 2014. Background The Village of St. Johnsville is located in the Town of St. Johnsville, Montgomery County, and has a population of approximately 1,700. The Village is … Village of St Johnsville Records and Reports 2015M1 …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-st-johnsville-records-and-reports-2015m-1Village of Savona – Board Oversight (2015M-328)
… Findings The Board approved the Mayor’s appointment of his wife as Clerk-Treasurer and did not segregate the financial …
https://www.osc.ny.gov/local-government/audits/village/2016/10/21/village-savona-board-oversight-2015m-328Village of Mount Morris – Treasurer’s Office (2013M-65)
Village of Mount Morris Treasurers Office 2013M65
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-mount-morris-treasurers-office-2013m-65Town of Grafton – Internal Controls Over Claims Auditing (2013M-133)
… Town Board, which comprises the Town Supervisor and four Council members, governs the Town. The Town’s … procedures were in place to enable it to perform a proper and thorough audit in a timely manner. As a result, claims … were paid more than 90 days after the invoice date, and claims totaling more than $1,400 were paid for a service …
https://www.osc.ny.gov/local-government/audits/town/2013/08/30/town-grafton-internal-controls-over-claims-auditing-2013m-133Village of Fleischmanns – Water Fund (2013M-151)
… improvements. Key Recommendations Adopt balanced budgets with realistic estimates for anticipated needs and that are …
https://www.osc.ny.gov/local-government/audits/village/2013/09/06/village-fleischmanns-water-fund-2013m-151Canton Central School District – Financial Condition (2013M-287)
Canton Central School District Financial Condition 2013M287
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/canton-central-school-district-financial-condition-2013m-287Village of Liberty – Budget Review (B4-14-9)
… needs. There are budget gaps in the water and sewer funds which are planned to be funded by rate increases that …
https://www.osc.ny.gov/local-government/audits/village/2014/04/16/village-liberty-budget-review-b4-14-9Town of North Collins – Supervisor’s Records and Reports (2015M-99)
… of Audit The purpose of our audit was to determine if the Supervisor properly accounted for and reported the Town’s … The Town is governed by four Board members and the Town Supervisor. Budgeted appropriations for 2015 are approximately $2.3 million. Key Findings The current Supervisor did not maintain accurate and complete accounting …
https://www.osc.ny.gov/local-government/audits/town/2015/09/04/town-north-collins-supervisors-records-and-reports-2015m-99City of Olean Housing Authority – Board Oversight (2016M-93)
… does not have a written agreement with the brokerage firm that assists the Director in managing the Authority’s … Enter into a written agreement with the brokerage firm specifying, among other things, the services to be provided by the firm and the consideration to be paid by the Authority. …
https://www.osc.ny.gov/local-government/audits/city/2016/07/29/city-olean-housing-authority-board-oversight-2016m-93