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St. Lawrence County – Financial Condition (2016M-173)
… January 1, 2014 through September 30, 2015. Background St. Lawrence County is located in northern New York State and … management of the County’s cash flow requirements. … St Lawrence County Financial Condition 2016M173 …
https://www.osc.ny.gov/local-government/audits/county/2016/06/24/st-lawrence-county-financial-condition-2016m-173Town of Waterloo – Board Oversight (2017M-110)
… Town Board. Budgeted appropriations for all Town funds were approximately $2.4 million for 2016. Key Findings …
https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-waterloo-board-oversight-2017m-110Hawthorne Cedar Knolls Union Free School District – Internal Controls Over Wire Transfers (2016M-183)
… controls over the District’s wire transfer process for the period July 1, 2014 through March 21, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled $22 million. Key Findings … District officials have not developed written procedures for wire transfers; there is also a lack of segregation of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hawthorne-cedar-knolls-union-free-school-district-internal-controls-overMinisink Valley Central School District – Financial Condition (2016M-26)
… audit was to examine the District’s financial condition for the period July 1, 2011 through June 30, 2015. Background … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $94 million. … use of fund balance in the annual budget. Develop a plan for the use of the excess fund balance in a manner that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/minisink-valley-central-school-district-financial-condition-2016m-26Wilson Central School District – Reserves and Fuel Accountability (2016M-44)
… reserved are necessary and reasonable, transfer excess funds to unrestricted fund balance or to other reserves and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/wilson-central-school-district-reserves-and-fuel-accountability-2016m-44Contract Advisory No. 22
… to Financial Operations Chapter XI, Section 2.C - Contract Funds Reservation Chapter XI, Section 12.D - Closing …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/22-closed-contracts-statewide-financial-systemCity of Lockport - Budget Review (B1-16-16)
… deficits in the City's general, water and sewer funds as of December 31, 2013. The Act requires the Mayor to …
https://www.osc.ny.gov/local-government/audits/city/2016/11/04/city-lockport-budget-review-b1-16-16Port Jervis City School District – Financial Condition (2016M-319)
… our audit was to review the District’s financial condition for the period July 1, 2014 through June 30, 2016. Background The Port Jervis City School District is located in the City of Port Jervis, … 2011-12 through 2015-16, the District’s unrestricted fund balance exceeded statutory limits. Annual fund balance …
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-311Silver 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-321Royalton-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-275Town of Vestal – Capital Acquisitions (2013M-78)
… acquisitions, such as pay-as-you-go and use of reserve funds. Ensure that the long-term capital planning is …
https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-vestal-capital-acquisitions-2013m-78Town of Stockport – Disbursements (2013M-216)
… 22, 2013. Background The Town of Stockport is located in Columbia County and has a population of 2,815. The Town is governed by an elected …
https://www.osc.ny.gov/local-government/audits/town/2013/09/27/town-stockport-disbursements-2013m-216NFC Development Corporation – Project Approval and Monitoring (2021M-11)
… in accordance with established guidelines, but once funds were disbursed, officials generally did not follow up …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/05/28/nfc-development-corporation-project-approval-and-monitoringCampbell-Savona Central School District – Budget Review (B2-13-12)
… expenditure projections in the District’s tentative budget for the 2013-14 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/campbell-savona-central-school-district-budget-review-b2-13-12Town of Humphrey – Financial Management (2013M-116)
… surpluses experienced by the Town, unexpended surplus funds have increased even further in the general fund. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-humphrey-financial-management-2013m-116Town of Owasco – Highway Department (2020M-128)
… did not agree, in writing, to expenditures for highway repair and improvement. The Superintendent did … highway employees’ time worked was accurately accounted for. Key Recommendations Ensure the procurement policy …
https://www.osc.ny.gov/local-government/audits/town/2021/05/28/town-owasco-highway-department-2020m-128Town of South Bristol – Financial Management (2015M-140)
… of all Town officers and employees who receive or disburse funds. … The purpose of our audit was to review the Towns …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-south-bristol-financial-management-2015m-140Town of Orange – Budget Review (B20-2-14)
… 2021 fiscal year are reasonable. Background The Town of Orange is located in Schuyler County. Key Findings Our review took into consideration the …
https://www.osc.ny.gov/local-government/audits/town/2021/01/08/town-orange-budget-review-b20-2-14Town of Petersburgh – Internal Controls Over Selected Financial Operations and the Justice Court (2015M-169)
… 31, 2014. Background The Town of Petersburgh is located in Rensselaer County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/12/24/town-petersburgh-internal-controls-over-selected-financial-operations-and