Search
Penfield Central School District – Financial Management (2015M-162)
… financial management for the period July 1, 2011 through May 7, 2015. Background The Penfield Central School District is located in the Towns of Penfield, Brighton, Perinton and Pittsford in … appropriated fund balance to finance operations that was not actually used. As of June 30, 2015, two reserves with …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/30/penfield-central-school-district-financial-management-2015m-162Cazenovia Central School District – Financial Condition (2015M-327)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … a financing source in annual budgets, causing the District to incur planned operating deficits in the general fund. The … over $4.2 million in a variety of reserve funds prior to 2011-12 and used about $2.5 million from reserves to help …
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 … District consistently appropriates fund balance that is not needed to fund operations. The unemployment reserve is …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/13/campbell-savona-central-school-district-budget-review-b2-16-6Amherst Central School District –Financial Condition (2016M-167)
… The objective of our audit was to review the District’s management of financial activities for the period July 1, … an elected seven-member Board of Education. The District’s general fund budgeted appropriations for the 2015-16 fiscal … fund balance projections to develop the ensuing year’s budget and to monitor the District’s financial condition. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/amherst-central-school-district-financial-condition-2016m-167Schenectady City School District – Financial Condition (2014M-168)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … debt known as revenue anticipation notes (RANs) in order to pay bills and other obligations when due. Budgets for … on significant amounts of appropriated fund balance to finance operations. Key Recommendations Develop and adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/schenectady-city-school-district-financial-condition-2014m-168City of Long Beach – Budget Review (B23-7-3)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … reasonable, and whether the City took appropriate action to implement or resolve recommendations from our budget … Long Beach, located in Nassau County, has been authorized to issue debt not to exceed $12 million to liquidate the …
https://www.osc.ny.gov/local-government/audits/city/2023/05/05/city-long-beach-budget-review-b23-7-3Town of Vestal – Capital Acquisitions (2013M-78)
… Purpose of Audit The purpose of our audit was to review the Town’s planning and financing process for capital … Key Findings Town officials did not always properly plan and finance the acquisition of capital assets and …
https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-vestal-capital-acquisitions-2013m-78Town of Stockport – Disbursements (2013M-216)
… as voided checks. Key Recommendation Ensure all check numbers are accounted for, and all checks issued are listed …
https://www.osc.ny.gov/local-government/audits/town/2013/09/27/town-stockport-disbursements-2013m-216Village of Suffern – Budget Review (B17-6-8)
… reasonable. Background The Village of Suffern, located in Rockland County, issued debt not to exceed $5 million to …
https://www.osc.ny.gov/local-government/audits/village/2017/04/20/village-suffern-budget-review-b17-6-8Altmar-Parish-Williamstown Central School District – Financial Condition (2015M-232)
… Central School District is located in the Towns of Albion, Amboy, Hastings, Mexico, Orwell, Parish, Richland, West Monroe and Williamstown in Oswego County. The District, which operates two schools … the amount of the District’s unrestricted fund balance is in compliance with the Real Property Tax Law statutory limits …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/altmar-parish-williamstown-central-school-district-financial-conditionTown of Kirkwood – Justice Court Operations (2016M-414)
… Recommendations Ensure all bank accounts are reconciled on a monthly basis and promptly investigate and resolve any … this listing with the reconciled bank balance and money on hand. Follow up on all bail money held to determine what course of action is …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-kirkwood-justice-court-operations-2016m-414Eldred Central School District – Financial Condition and Cafeteria Operations (2014M-204)
… District’s financial condition in the general and school food service funds and to evaluate internal controls over the … 2013-14 fiscal year totaled approximately $16.3 million. Key Findings District officials have depleted unexpended fund … fund. Controls over cafeteria cash collections are weak. Key Recommendations Take steps to establish and maintain …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/17/eldred-central-school-district-financial-condition-and-cafeteriaTown of Erin – Town Clerk and Justice Operations (2016M-315)
… the Town Clerk and Justice for the period January 1, 2015 through June 17, 2016. Background The Town of Erin located in Chemung County and has a population of approximately … respectively. Key Findings The Clerk and the Justice did not maintain complete and accurate accounting records. The …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-erin-town-clerk-and-justice-operations-2016m-315Village of Johnson City – Oversight of Justice Court Operations (2015M-29)
… controls over the Justice Court’s financial operations for the period June 1, 2013 through August 21, 2014. … reconciliations or accountability analyses to account for all Court funds. Key Recommendations Provide for an annual audit of the Justices’ records. Implement …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/05/village-johnson-city-oversight-justice-court-operations-2015m-29Campbell-Savona Central School District – Budget Review (B2-13-12)
… in the District’s tentative budget for the 2013-14 fiscal year are reasonable. Background The Campbell-Savona Central … to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit …
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)
… funded primarily by real property tax, sales tax, and State aid. Key Finding We reviewed the general and highway …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-humphrey-financial-management-2013m-116Town of Petersburgh – Internal Controls Over Selected Financial Operations and the Justice Court (2015M-169)
… of Berlin to the number of tickets and permits sold and on hand. Reconcile all of the Justice Court’s bank accounts on a monthly basis and ensure that month-end accountabilities are being performed on the Justices’ records. …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/12/24/town-petersburgh-internal-controls-over-selected-financial-operations-andVillage of Suffern – Budget Review (B22-6-2)
… the Village’s general, water, sewer and capital projects funds as of May 31, 2015. New York State Local Finance Law …
https://www.osc.ny.gov/local-government/audits/village/2022/04/15/village-suffern-budget-review-b22-6-2Town of Orange – Budget Review (B20-2-14)
… potential impact the COVID-19 pandemic (pandemic) may have on the Town’s finances. General and highway fund revenues are …
https://www.osc.ny.gov/local-government/audits/town/2021/01/08/town-orange-budget-review-b20-2-14Town of South Bristol – Financial Management (2015M-140)
… of all Town officers and employees who receive or disburse funds. …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-south-bristol-financial-management-2015m-140