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Phoenix Central School District – Financial Condition (2017M-96)
… Background The Phoenix Central School District is located in the Towns of Granby, Hastings, Palermo, Schroeppel and Volney in Oswego County and the Towns of Clay and Lysander in … $44.8 million. Key Findings Unrestricted fund balance as a percentage of the next year’s appropriations exceeded the …
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)
… Develop a written policy that indicates the amount of funds to be reserved and how each reserve will be funded. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/16/parishville-hopkinton-central-school-district-financial-management-2017mWest Genesee Central School District – Segregation of Duties (2016M-303)
… in the Towns of Camillus, Geddes, Onondaga, Elbridge and Van Buren in Onondaga County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/west-genesee-central-school-district-segregation-duties-2016m-303Plattsburgh City School District – Internal Controls Over Payroll (2013M-74)
… procedures to ensure that individuals reported and paid on the payrolls were bona fide employees and, as such, were …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/plattsburgh-city-school-district-internal-controls-over-payroll-2013m-74Long Lake Central School District – Capital Project (2021M-183)
… project consisting of building improvements, upgrades and tennis court reconstruction during the audit period. There …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/18/long-lake-central-school-district-capital-project-2021m-183Piseco Common School District – Authorized Investments (2023M-172)
… whether Piseco Common School District (District) officials invested in accordance with statutory requirements. Key … did not adhere to the District’s investment policy and invested $35,000 in an investment account that is not … whether Piseco Common School District District officials invested in accordance with statutory requirements …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/piseco-common-school-district-authorized-investments-2023m-172Town of Pendleton – Capital Projects (2024M-72)
… a result, the Supervisor and Board were unaware of total project costs, and the Board could not effectively monitor … Specifically, the Supervisor and Board did not: Establish project scope, timelines, cost or funding sources for any of the Town’s five projects. Prepare detailed project budgets for each project. Transparently communicate …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pendleton-capital-projects-2024m-72Town of Warsaw – Tax Collection Remittance (P1-24-22)
… Determine whether the Town of Warsaw (Town) Town Clerk/Tax Collector (Clerk) remitted all collections as required by New York State Town Law (Town Law). Key Findings The Clerk did not remit … whether the Town of Warsaw Town Town ClerkTax Collector Clerk remitted all collections as required by New York State …
https://www.osc.ny.gov/local-government/audits/town/2025/01/17/town-warsaw-tax-collection-remittance-p1-24-22Warren County – Occupancy Tax and Weights and Measures (2016M-346)
… March 31, 2016. Background Warren County is located in the southeastern Adirondack region and is governed by an … pricing and scanning accuracy. Expenditures for all funds in 2015 totaled approximately $144 million. Key Findings The … possibly could have collected an additional $1.9 million in occupancy tax revenue. The Director of the Department of …
https://www.osc.ny.gov/local-government/audits/county/2017/03/31/warren-county-occupancy-tax-and-weights-and-measures-2016m-346Village of Candor – Fund Balance (2017M-148)
… The purpose of our audit was to evaluate the Village’s fund balance management for the period June 1, 2015 through … appropriations for the 2017-18 fiscal year for the general fund are $297,735 and for the water fund are $173,075. Key Findings Although fund balance …
https://www.osc.ny.gov/local-government/audits/village/2017/10/27/village-candor-fund-balance-2017m-148Dunkirk City School District – Financial Management (2017M-122)
Dunkirk City School District Financial Management 2017M122
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/dunkirk-city-school-district-financial-management-2017m-122Town of Moreau – Budgeting and Multiyear Planning (2017M-185)
Town of Moreau Budgeting and Multiyear Planning 2017M185
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-271North Warren Central School District – Financial Condition Management (2017M-197)
… July 1, 2013 through May 31, 2017. Background The North Warren Central School District is located in Warren and Essex counties. The District has approximately 520 … North Warren Central School District Financial Condition Management …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/north-warren-central-school-district-financial-condition-management-2017mGreene Central School District – Financial Condition (2016M-17)
Greene Central School District Financial Condition 2016M17
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greene-central-school-district-financial-condition-2016m-17Franklinville Central School District – Financial Management (2017M-49)
Franklinville Central School District Financial Management 2017M49
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/franklinville-central-school-district-financial-management-2017m-49Jamesville-Dewitt Central School District – Procurement (2016M-264)
JamesvilleDewitt Central School District Procurement 2016M264
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/jamesville-dewitt-central-school-district-procurement-2016m-264Lake George Central School District – Internal Controls Over Payroll (2013M-122)
… July 1, 2011, through January 31, 2013. Background The Lake George Central School District is located in the Village of Lake George and the Towns of Lake George, Queensbury, Bolton, and Fort Ann in Warren and … Lake George Central School District Internal Controls Over …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/02/lake-george-central-school-district-internal-controls-over-payroll-2013mCooperstown Central School District – School Lunch Fund Financial Condition (2016M-86)
… was to determine whether District officials managed the school lunch fund’s financial condition for the period July … January 14, 2016. Background The Cooperstown Central School District is located in the Village of Cooperstown and … of Education. The District contracts with Milford Central School District to manage its school lunch operations. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cooperstown-central-school-district-school-lunch-fund-financial-conditionClymer Central School District – Financial Management (2016M-187)
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-187