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South Huntington Union Free School District – Financial Condition (2016M-132)
… 1, 2014 through December 31, 2015. Background The South Huntington Union Free School District is located in the Town of Huntington, Suffolk County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/south-huntington-union-free-school-district-financial-condition-2016m-132Smithtown Central School District – Capital Projects (2016M-202)
… audit was to review capital projects for the period July 1, 2014 through June 30, 2015. Background The Smithtown … the four projects reviewed, the District has a balance of $1.3 million in unexpended funds from three of the projects. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/smithtown-central-school-district-capital-projects-2016m-202Valhalla Union Free School District – Financial Condition (2015M-333)
… parts of the Towns of Greenburgh, Mount Pleasant and North Castle in Westchester County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/valhalla-union-free-school-district-financial-condition-2015m-333Village of Depew – Internal Controls Over Capital Projects (2013M-29)
… 12, 2012. Background The Village of Depew is located in the Towns of Cheektowaga and Lancaster in Erie County and has a population of approximately 15,300. … The Administrator did not maintain capital project records in a manner that readily provides information about actual …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-depew-internal-controls-over-capital-projects-2013m-29Addison Central School District – Financial Condition (2016M-30)
… the District’s financial condition for the period July 1, 2012 through December 15, 2015. Background The Addison … School District is located in the Towns of Addison, Cameron, Canisteo, Erwin, Lindley, Rathbone, Thurston, … District, which operates three schools with approximately 1,100 students, is governed by an elected seven-member Board …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/addison-central-school-district-financial-condition-2016m-30Westmoreland Central School District – Financial Condition (2014M-283)
… The Westmoreland Central School District is located in the Towns of Vernon, Westmoreland and Whitestown and the City of Rome in Oneida County and has approximately 950 students and 145 … a plan to reduce the amount of unrestricted fund balance in a manner that benefits District taxpayers. Develop and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/westmoreland-central-school-district-financial-condition-2014m-283Springs Union Free School District – Financial Condition and Leave Accruals (2014M-200)
Springs Union Free School District Financial Condition and Leave Accruals 2014M200
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/springs-union-free-school-district-financial-condition-and-leave-accrualsSelected Aspects of the Dam Safety Program (Follow-Up)
… Purpose To determine the extent of implementation as of May 20, 2013 … 11, 2008, examined the actions Dam Safety officials took to correct conditions at deficient dams. Officials had been …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-aspects-dam-safety-program-followVillage of Monticello – Board Oversight (2016M-337)
… Audit The objective of our audit was to assess the Board’s and officials’ oversight of Village operations for the period … of Trustees. The annual budget for the 2015-16 fiscal year was approximately $12.2 million. Key Findings Claims are not properly audited and bank reconciliations are not completed accurately and in …
https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-monticello-board-oversight-2016m-337Schoharie Central School District – Financial Condition (2013M-263)
… The Schoharie Central School District is located in portions of Schoharie, Albany, Montgomery and Schenectady Counties. The District is governed by the … Board adopted budgets with revenues that were realistic and supported, expenditures were consistently and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/schoharie-central-school-district-financial-condition-2013m-263Schroon Lake Central School District – Financial Condition (2014M-145)
… July 1, 2010 through July 31, 2013. Background The Schroon Lake Central School District is located in the Towns of Schroon Lake and North Hudson in Essex County and the Town of Chester in …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/20/schroon-lake-central-school-district-financial-condition-2014m-145Goshen Central School District – Financial Condition (2017M-46)
… Background The Goshen Central School District is located in the Village of Goshen, Orange County, and serves students who reside in the Village of Goshen and the Towns of Goshen, Chester, … fiscal year total approximately $67 million. Key Findings In fiscal years 2011-12 through 2015-16, the Board …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/goshen-central-school-district-financial-condition-2017m-46Farmingdale Union Free School District – Financial Condition (2016M-235)
… February 29, 2016. Background The Farmingdale Union Free School District is located in the Towns of Oyster Bay in … that benefits District residents. … Farmingdale Union Free School District Financial Condition 2016M235 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/farmingdale-union-free-school-district-financial-condition-2016m-235Owego Apalachin Central School District – Capital Project and Financial Condition (2014M-109)
… Purpose of Audit The purpose of our audit was to examine certain District financial … Central School District (District) is located in the Towns of Candor, Newark Valley, Nichols, Tioga and Owego in Tioga …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/owego-apalachin-central-school-district-capital-project-and-financialOdessa-Montour Central School District – Financial Condition (2016M-71)
… Dix, Hector and Montour in Schuyler County; the Towns of Van Etten and Veteran in Chemung County; and the Town of … the statutory limit. The District does not have a policy or formal plan for its six reserves. The District did not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/odessa-montour-central-school-district-financial-condition-2016m-71Disability Retirement – Divorce and Your Benefits
… benefit constitutes marital or separate property in a matrimonial action. Whether a member’s disability … average earnings. This means there is no “service” portion and “disability” portion of the retirement benefit. If the … hypothetical service retirement benefit based on earnings and service accrued to the date of the disability award …
https://www.osc.ny.gov/retirement/members/divorce/disability-retirementSherburne-Earlville Central School District – Financial Management (2024M-61)
… officials are not presenting the District’s spending plan in a transparent and meaningful manner to taxpayers. In addition, the Board did not adopt a reserve policy to … did not use reserve balances to pay related expenditures in three of the District’s seven reserves. Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-financial-management-2024m-61Opinion 99-9
… tuition for municipal attorney) GENERAL MUNICIPAL LAW, §77-b; MUNICIPAL HOME RULE LAW, §10(1)(ii)(a)(1): A city, pursuant to General Municipal … expenses of its municipal attorney for attendance at seminars, such as those conducted by professional …
https://www.osc.ny.gov/legal-opinions/opinion-99-9Middle Island Fire District – Budgeting Practices (2013M-93)
… 30, 2012. Background The Middle Island Fire District is located in the Town of Brookhaven in Suffolk County. The District is governed by an elected five-member Board of Fire … from the Treasurer. Therefore, the Board did not always have the necessary information to effectively monitor the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/middle-island-fire-district-budgeting-practices-2013m-93City of Newburgh – Budget Review (B6-15-24)
… the appropriation for retirement costs to reflect known actual costs. Review the adequacy of contingency …
https://www.osc.ny.gov/local-government/audits/city/2015/11/12/city-newburgh-budget-review-b6-15-24