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Port Jervis City School District – Financial Condition (2016M-319)
… or plan regarding the purpose, use and replenishment of funds, when appropriate. … Port Jervis City School District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/port-jervis-city-school-district-financial-condition-2016m-319Pleasantville Union Free School District – Financial Condition (2015M-311)
… regarding the future purpose, use and replenishment of funds, when appropriate. … Pleasantville Union Free School …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/pleasantville-union-free-school-district-financial-condition-2015m-311Wilson Central School District – Reserves and Fuel Accountability (2016M-44)
… Purpose of Audit The purpose of our audit was to examine the District’s reserves and … The Wilson Central School District is located in the Towns of Wilson, Cambria, Lockport, Newfane and Porter in Niagara …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/wilson-central-school-district-reserves-and-fuel-accountability-2016m-44Silver Creek Central School District – Financial Condition (2015M-321)
… appropriated fund balance to reduce the tax levy, but funds were not used as budgeted because District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/silver-creek-central-school-district-financial-condition-2015m-321Cazenovia 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-327Campbell-Savona Central School District – Budget Review (B2-16-6)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2016-17 fiscal … totaling $3,250,000 to liquidate the accumulated deficit in the District’s general fund as of June 30, 2006. Local … The significant revenue and expenditure projections in the tentative budget appear reasonable. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/13/campbell-savona-central-school-district-budget-review-b2-16-6Minisink Valley Central School District – Financial Condition (2016M-26)
… fund balance was actually used and unrestricted funds significantly exceeded the statutory maximum of 4 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/minisink-valley-central-school-district-financial-condition-2016m-26Penfield Central School District – Financial Management (2015M-162)
… audit was to evaluate the District’s financial management for the period July 1, 2011 through May 7, 2015. Background … seven-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year were approximately $89.2 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/30/penfield-central-school-district-financial-management-2015m-162Altmar-Parish-Williamstown Central School District – Financial Condition (2015M-232)
… our audit was to assess the District’s financial condition for the period July 1, 2013 through June 30, 2015. Background … Board of Education. The District’s operating budget for the 2014-15 fiscal year was approximately $29.8 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/altmar-parish-williamstown-central-school-district-financial-conditionVillage of Johnson City – Oversight of Justice Court Operations (2015M-29)
… 2014. Background The Village of Johnson City is located in the Town of Union, Broome County, and has a population of … During our audit period, the Court collected over $628,000 in receipts and disbursed over $641,000. Key Findings The … enforcement of unpaid parking tickets, including enrolling in DMV’s parking ticket scofflaw program. Perform monthly …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/05/village-johnson-city-oversight-justice-court-operations-2015m-29Glen Aubrey Fire Company – Board Oversight (2022M-139)
… Company officials disagreed with certain findings in our report but indicated they plan to initiate corrective … B includes our comments on issues Company officials raised in their response. … Determine whether the Glen Aubrey Fire …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/12/09/glen-aubrey-fire-company-board-oversight-2022m-139Candor Central School District – Separation Payments and Leave Accruals (2022M-21)
… and, where appropriate, take action to recover those funds. Establish comprehensive written procedures for …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/candor-central-school-district-separation-payments-and-leave-accrualsMount Pleasant-Blythedale Union Free School District – Short-Term Borrowing and Purchasing (2015M-365)
… Recommendations Issue a RAN only when the District needs funds to improve short-term cash flow. Ensure that staff …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/mount-pleasant-blythedale-union-free-school-district-short-term-borrowingRoyalton-Hartland Central School District – Financial Condition (2015M-275)
… expenditures that could have been paid for with reserve funds. Key Recommendations Develop realistic estimates of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/royalton-hartland-central-school-district-financial-condition-2015m-275Downsville Central School District – Fund Balance (2016M-79)
… the reserve for compensated absences and transfer excess funds to unrestricted fund balance, where allowed by law, or …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/downsville-central-school-district-fund-balance-2016m-79East Meadow Union Free School District – Financial Condition (2015M-332)
… our audit was to review the District’s financial condition for the period July 1, 2012 through August 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $195.8 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/east-meadow-union-free-school-district-financial-condition-2015m-332Bath Central School District – Reserves (2016M-401)
… Purpose of Audit The purpose of our audit was to evaluate the District’s reservation of fund balance for … evidence that approximately $3.3 million was required to be restricted in the debt reserve. The District … a written policy that indicates the amount of funds to be reserved, how each reserve will be funded and when the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/bath-central-school-district-reserves-2016m-401Hannibal Central School District – Financial Condition (2017M-23)
… not developed an effective multiyear financial or capital plan to define how reserves and unrestricted fund balance in …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/hannibal-central-school-district-financial-condition-2017m-23North Collins Central School District – Financial Management (2016M-189)
… plans regarding the purpose, use and replenishment of funds for any of its reserves. Key Recommendations Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-collins-central-school-district-financial-management-2016m-189Marathon Joint Fire District – Investment Program (2023M-76)
… solicit interest rate quotes that may have resulted in higher interest earnings. As a result of our audit, the Board subsequently approved an investment policy in March 2023 and invested $653,000 into an investment fund …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/20/marathon-joint-fire-district-investment-program-2023m-76