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City 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-b6-15-24Sandy Creek Central School District – Cafeteria Operations (2016M-354)
… purpose of our audit was to analyze the school lunch fund’s financial condition for the period July 1, 2015 through June 24, 2016. Background The Sandy Creek Central School District is located in the Towns of … operations were financially self-sufficient. The District’s productivity level for meals per labor hour (MPLH) is below …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/sandy-creek-central-school-district-cafeteria-operations-2016m-354Williamsville Central School District – Financial Management (2016M-274)
… The Williamsville Central School District is located in the Towns of Amherst, Clarence and Cheektowaga in Erie County. The District, which operates 13 schools with … at a level greater than needed and ensure that estimates in the annual budget for the planned use of fund balance are …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/williamsville-central-school-district-financial-management-2016m-274Norwich City School District – Financial Condition and Cafeteria Operations (2014M-143)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition … examine the internal controls over cafeteria operations for the period July 1, 2012 through January 22, 2014. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/norwich-city-school-district-financial-condition-and-cafeteria-operationsCampbell-Savona Central School District – Financial Condition (2015M-42)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, 2011 through January 31, 2015. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/05/06/campbell-savona-central-school-district-financial-condition-2015m-42Red Hook Central School District – Financial Management (2016M-105)
… July 1, 2014 through December 17, 2015. Background The Red Hook Central School District is located in the Towns of Red Hook, Rhinebeck and Milan in Dutchess County, as well as …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/red-hook-central-school-district-financial-management-2016m-105East Rochester Union Free School District – Financial Management and Separation Payments (2016M-97)
… 1, 2013 through November 24, 2015. Background The East Rochester Union Free School District is located in the Towns of East Rochester, Perinton and Pittsford in Monroe County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/east-rochester-union-free-school-district-financial-management-andIthaca City School District – Transportation State Aid and Information Technology (2017M-63)
… July 1, 2015 through January 10, 2017. Background The Ithaca City School District is located in the City of Ithaca, eight towns in Tompkins County and two towns in Tioga …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/ithaca-city-school-district-transportation-state-aid-and-informationVillage of Painted Post – Board Oversight (2017M-92)
… 2016. Background The Village of Painted Post is located in the Town of Erwin in Steuben County and has a population of approximately 1,800. The Village is … for the 2016-17 fiscal year for the general, water and sewer funds totaled approximately $2.5 million. Key …
https://www.osc.ny.gov/local-government/audits/village/2017/08/11/village-painted-post-board-oversight-2017m-92Monticello Joint Fire District – Fiscal Operations (2017M-80)
… Purpose of Audit The purpose of our audit was to assess the Board’s oversight of the District’s financial condition and Treasurer’s duties for the period January 1, 2015 through January 17, 2017. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/14/monticello-joint-fire-district-fiscal-operations-2017m-80Central New York Regional Market Authority – Internal Controls Over Selected Financial Operations (2015M-235)
… May 31, 2015. Background The Central New York Regional Market Authority is located in the City of Syracuse in … was established as a centrally located food distribution center serving Cayuga, Cortland, Madison, Oneida, Onondaga, …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/12/31/central-new-york-regional-market-authority-internal-controls-overVillage of Woodridge – Financial Condition (2013M-172)
… 2, 2013. Background The Village of Woodridge is located in the Town of Fallsburg in Sullivan County. The Board of Trustees comprises five … fiscal year was $2,624,362. Key Findings The Village is in better financial condition than it was during our previous …
https://www.osc.ny.gov/local-government/audits/village/2013/11/15/village-woodridge-financial-condition-2013m-172Town of Milford – Financial Condition (2013M-355)
… Purpose of Audit The purpose of our audit was to assess the Town’s financial condition for … 1, 2012 through August 27, 2013. Background The Town of Milford is located in Otsego County and is governed by an …
https://www.osc.ny.gov/local-government/audits/town/2014/03/21/town-milford-financial-condition-2013m-355LaFargeville Central School District – Financial Condition (2016M-216)
… District is located in the Towns of Alexandria, Clayton, Le Ray, Orleans, Pamelia and Theresa in Jefferson County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/lafargeville-central-school-district-financial-condition-2016m-216Horseheads Central School District – Financial Condition (2016M-138)
… period July 1, 2012 through March 10, 2016. Background The Horseheads Central School District is located in the Towns of Baldwin, Big Flats, Catlin, Erin, Horseheads and Veteran in Chemung County and the Town of Cayuta in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/horseheads-central-school-district-financial-condition-2016m-138Town of Albion – Supervisor’s Records and Reports (2024M-111)
Determine whether the Town of Albion Town Town Supervisor Supervisor maintained complete and accurate accounting records and provided reliable financial reports to the Town Board Board
https://www.osc.ny.gov/local-government/audits/town/2024/11/08/town-albion-supervisors-records-and-reports-2024m-111Opinion 92-9
… 9 NYS at 322-323). Thus, the court in this case adopted a broad construction of the word "court" to conclude that a … word "court" in section 72-o should be given a similarly broad construction. Pre-trial questioning, that is, the … v Drizin , 107 AD2d 45, 485 NYS2d 270; Dioguardi v St. John's Riverside Hospital , 144 AD2d 333, 533 NYS2d 915, …
https://www.osc.ny.gov/legal-opinions/opinion-92-9City of Rye – Boat Basin Fund (2013M-289)
… Audit The purpose of our audit was to examine the City’s Boat Basin fund financial operations for the period of … is located in Westchester County, covers 20 square miles and has a population of approximately 15,000. The City is … However, the cost allocation of administrative services could be improved. In 2000 and 2001, the City …
https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-rye-boat-basin-fund-2013m-289North Shore Central School District – Fuel Inventory (2017M-89)
… the date, stick reading in inches, gallons of fuel in the tank (physical inventory), and a running analog meter showing …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/north-shore-central-school-district-fuel-inventory-2017m-89School Districts’ Energy Performance Contracts (2015-MR-1)
… pdf] We also released five letter reports to the following school districts: Half Hollow Hills Central School District [pdf] , Island Trees Union Free School … [pdf] , Manhasset Union Free School District [pdf] , Middle Country Central School District [pdf] , and Sachem …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/06/school-districts-energy-performance-contracts-2015-mr-1