Search
Dunkirk City School District – Financial Management (2017M-122)
… Purpose of Audit The purpose of our audit was to review the District’s financial … The Dunkirk City School District is located in the City of Dunkirk and the Towns of Dunkirk and Sheridan in Chautauqua County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/dunkirk-city-school-district-financial-management-2017m-122Harpursville Central School District - Financial Condition (2018M-120)
… $1.6 million of general fund balance and certain reserve funds to finance operating expenditures. However, the general …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/07/harpursville-central-school-district-financial-condition-2018m-120Town of Moreau – Budgeting and Multiyear Planning (2017M-185)
… Purpose of Audit The purpose of our audit was to determine whether … and took action to maintain a reasonable amount of fund balance for the period January 1, 2015 through March 31, … and the Village of South Glens Falls is within the Town’s borders. The Town, which is governed by an elected …
https://www.osc.ny.gov/local-government/audits/town/2018/04/13/town-moreau-budgeting-and-multiyear-planning-2017m-185Town of Sharon – Fund Balance (2017M-271)
… governed by an elected five-member Town Board. Operating funds’ budgeted appropriations for 2018 total approximately …
https://www.osc.ny.gov/local-government/audits/town/2018/03/21/town-sharon-fund-balance-2017m-271Galway Central School District - Fund Balance Management (2017M-267)
… exceeding the statutory limit by 7.7 percentage points. The District’s budgets included appropriated fund …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/galway-central-school-district-fund-balance-management-2017m-267Fredonia Central School District - Financial Management (2018M-33)
… in annual operating surpluses and a fund balance increase of more than $2 million (52 percent). As of June 30, 2017, unrestricted fund balance totaled more than $3.3 million and was 11 percent of the 2017-18 budgeted appropriations, exceeding the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/fredonia-central-school-district-financial-management-2018m-33North Warren Central School District – Financial Condition Management (2017M-197)
… exceeding the statutory limit by 13 percentage points. Tax certiorari and unemployment insurance reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/north-warren-central-school-district-financial-condition-management-2017mAbout the Common Retirement Fund – What Every Employer Should Know
… As a NYSLRS stakeholder, it is important for you to be familiar with the Common Retirement Fund (Fund), which holds and invests … Annual Comprehensive Financial Report . Rev. 2/23 … What every employer should know about NYSLRS what it means to …
https://www.osc.ny.gov/retirement/employers/partnership/about-common-retirement-fundWells Central School District – Financial Condition Management (2017M-70)
… Purpose of Audit The purpose of our audit was to determine whether District officials … The Wells Central School District is located in the Towns of Arietta, Lake Pleasant, Hope and Wells in Hamilton County. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/wells-central-school-district-financial-condition-management-2017m-70Phoenix Central School District – Financial Condition (2017M-96)
… Purpose of Audit The purpose of our audit was to determine whether the Board and District … Phoenix Central School District is located in the Towns of Granby, Hastings, Palermo, Schroeppel and Volney in Oswego …
https://www.osc.ny.gov/local-government/audits/school-district/2017/08/04/phoenix-central-school-district-financial-condition-2017m-96Parishville-Hopkinton Central School District – Financial Management (2017M-72)
… Purpose of Audit The purpose of our audit was to determine whether … Develop a written policy that indicates the amount of funds to be reserved and how each reserve will be funded. Develop and adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/16/parishville-hopkinton-central-school-district-financial-management-2017mWorcester Central School District – Unassigned Fund Balance (2016M-1)
… Purpose of Audit The purpose of our audit was to examine District officials’ management of unassigned fund balance for the period July 1, 2014 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/worcester-central-school-district-unassigned-fund-balance-2016m-1Sharon Springs Central School District – Financial Condition (2016M-39)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Springs Central School District is located in the Towns of Carlisle, Seward and Sharon in Schoharie County, the Towns …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/sharon-springs-central-school-district-financial-condition-2016m-39Cattaraugus-Little Valley Central School District – Financial Management (2016M-61)
… Purpose of Audit The purpose of our audit was to evaluate the Board’s management of the District’s financial condition for the period July 1, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/cattaraugus-little-valley-central-school-district-financial-managementClymer Central School District – Financial Management (2016M-187)
… of our audit was to review the District’s financial management practices for the period July 1, 2012 through … projects fund. … Clymer Central School District Financial Management 2016M187 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/clymer-central-school-district-financial-management-2016m-187Clyde-Savannah Central School District – Financial Condition (2015M-338)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Central School District is located in the Towns of Butler, Galen, Lyons, Rose and Savannah in Wayne County and the Towns of Junius and Tyre in Seneca County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/clyde-savannah-central-school-district-financial-condition-2015m-338New Lebanon Central School District – Financial Condition (2015M-222)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … New Lebanon Central School District is located in the Town of New Lebanon, Columbia County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/new-lebanon-central-school-district-financial-condition-2015m-222Port Byron Central School District – Financial Condition (2014M-71)
… Purpose of Audit The purpose of our audit was to examine the … future revenues and appropriations and clearly defines how reserve and unexpended funds should be managed. Key Recommendations Develop budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/03/port-byron-central-school-district-financial-condition-2014m-71Campbell-Savona Central School District - Budget Review (B2-15-10)
… The Campbell-Savona Central School District was authorized to issue debt totaling $3,250,000 to liquidate the accumulated deficit in the District’s … to issue obligations to fund operating deficits to submit their tentative budget for the next fiscal year to the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/campbell-savona-central-school-district-budget-review-b2-15-10Plattsburgh City School District – Internal Controls Over Payroll (2013M-74)
… Purpose of Audit The purpose of our audit was to determine if the District had established … Plattsburgh City School District is located in the City of Plattsburgh, Clinton County. The District is governed by …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/plattsburgh-city-school-district-internal-controls-over-payroll-2013m-74