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City of Olean – Budget Review (B1-14-1)
… review was to determine whether the significant revenue and expenditure projections in the City’s tentative budget … the accumulated deficit in the City’s general, water and sewer funds as of May 31, 2007. Local Finance Law … of our review, we found that the significant revenue and expenditure projections in the proposed budget are …
https://www.osc.ny.gov/local-government/audits/city/2014/03/18/city-olean-budget-review-b1-14-1Connetquot Public Library – Cash Disbursements (2017M-125)
… Purpose of Audit The purpose of our audit was to examine the Library’s controls over cash disbursements for … Board adopted a policy granting check signing authority to seven Library staff members and officials, thereby … contained a confirming purchase order (PO) or did not have sufficient supporting documentation. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/connetquot-public-library-cash-disbursements-2017m-125Town of St. Armand – Selected Financial Operations (2017M-142)
… 1, 2015 through December 31, 2016. Background The Town of St. Armand is located in Essex County and includes a portion … Town of St Armand Selected Financial Operations 2017M142 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-st-armand-selected-financial-operations-2017m-142City of Watervliet – Financial Condition (2017M-230)
… The purpose of our audit was to determine whether the Council adopted realistic budgets that were structurally … The City is governed by an elected three-member City Council. Budgeted appropriations for the general fund, water … 2017 totaled approximately $16 million. Key Findings The Council adopted general fund budgets that were not …
https://www.osc.ny.gov/local-government/audits/city/2018/02/09/city-watervliet-financial-condition-2017m-230City of Olean – Budget Review (B1-15-2)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … 2015-16 fiscal year are reasonable. Background The City of Olean, located in Cattaraugus County, issued debt totaling … City of Olean Budget Review B1152 …
https://www.osc.ny.gov/local-government/audits/city/2015/03/13/city-olean-budget-review-b1-15-2Sweet Home Central School District – Financial Management (2016M-207)
… July 1, 2012 through March 18, 2016. Background The Sweet Home Central School District is located in the Towns of … Sweet Home Central School District Financial Management 2016M207 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/sweet-home-central-school-district-financial-management-2016m-207South Huntington Union Free School District – Financial Condition (2016M-132)
… benefits (OPEB) each year but did not use these funds to make related payments. Based on projections made by …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/south-huntington-union-free-school-district-financial-condition-2016m-132Rensselaer City School District – Financial Condition (2016M-286)
… 2012 through May 31, 2016. Background The Rensselaer City School District is located in the City of Rensselaer in Rensselaer County. The District, which operates one school with approximately 1,200 students, is governed by an … Rensselaer City School District Financial Condition 2016M286 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/rensselaer-city-school-district-financial-condition-2016m-286Ticonderoga Central School District – Financial Condition (2013M-154)
… beginning of the 2012-13 fiscal year. While the Board has taken steps to attempt to address its declining financial position, …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/ticonderoga-central-school-district-financial-condition-2013m-154South Jefferson Central School District – Community Services (2016M-343)
… Background The South Jefferson Central School District is located in the Towns of Adams, Ellisburg, Hounsfield, … the Town of Pinckney in Lewis County. The District, which is governed by an elected seven-member Board of Education, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/south-jefferson-central-school-district-community-services-2016m-343Montauk Union Free School District – Financial Condition (2016M-168)
… The Montauk Union Free School District is located in the Town of East Hampton in Suffolk County. The District, which operates one school … $19 million. Key Findings Overestimating appropriations in the adopted budgets from 2012-13 through 2014-15 resulted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/montauk-union-free-school-district-financial-condition-2016m-168Farmingdale Union Free School District – Financial Condition (2016M-235)
… the amount of unrestricted fund balance and use the excess funds in a manner that benefits District residents. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/farmingdale-union-free-school-district-financial-condition-2016m-235Batavia City School District – Financial Condition (2016M-160)
… the amounts reserved are necessary and reasonable. Excess funds should be transferred to unrestricted fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/batavia-city-school-district-financial-condition-2016m-160Jamestown City School District – Financial Condition (2015M-120)
… to use approximately $800,000 of the remaining reserve funds and appropriate $1 million of fund balance. Fund …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/jamestown-city-school-district-financial-condition-2015m-120Addison Central School District – Financial Condition (2016M-30)
… is located in the Towns of Addison, Cameron, Canisteo, Erwin, Lindley, Rathbone, Thurston, Troupsburg, Tuscarora and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/addison-central-school-district-financial-condition-2016m-30Tupper Lake Central School District – Financial Condition (2014M-151)
… through April 30, 2014. Background The Tupper Lake Central School District is located in the Town of Tupper Lake in … unanticipated expenditures and/or revenue shortfalls. The school food service fund was not self-sufficient and required … costs and increase revenues for the general fund and the school food service fund. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/tupper-lake-central-school-district-financial-condition-2014m-151Village of Fleischmanns – Financial Condition and Clerk-Treasurer’s Duties (2017M-30)
… financial condition. The Board did not conduct, or cause to conduct, an annual audit of the Clerk-Treasurer’s …
https://www.osc.ny.gov/local-government/audits/village/2017/06/23/village-fleischmanns-financial-condition-and-clerk-treasurers-duties-2017m-30DeRuyter Central School District – Financial Condition (2015M-119)
… through December 31, 2014. Background The DeRuyter Central School District is located in the Towns of Cazenovia, … of Fabius in Onondaga County. The District operates one school and has approximately 430 students. Budgeted … DeRuyter Central School District Financial Condition 2015M119 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/deruyter-central-school-district-financial-condition-2015m-119Charter School for Applied Technologies – Payment to Affiliated Entities (2013M-300)
… Audit The purpose of our audit was to examine the School’s relationship with its affiliated entities and any related … Recommendations Confer with SED as to the propriety of its relationship with the LLC and the Corporation. Only spend …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/charter-school-applied-technologies-payment-affiliated-entities-2013m-300Village of Suffern – Budget Review (B23-6-2)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the Village’s tentative budget for the 2023-24 fiscal year. Background The Village of … village Suffern budget review …
https://www.osc.ny.gov/local-government/audits/village/2023/04/14/village-suffern-budget-review-b23-6-2