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Lyndonville Central School District – Financial Condition (2016M-143)
… The District used the operating surpluses to fund various reserves, which led to reserve balances increasing by more … since July 1, 2012. District officials appropriated reserves annually towards the ensuing year’s budget, none … used because of consistent year-end surpluses. Most of the reserves with balances as of June 30, 2015 totaling more than …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lyndonville-central-school-district-financial-condition-2016m-143Trumansburg Central School District – Procurement (2022M-13)
Determine whether Trumansburg Central School District (District) officials procured goods and services in the best interest of the taxpayers.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/trumansburg-2022-13.pdfEast Aurora Union Free School District – High School Extra-Classroom Activity Funds (2016M-163)
… through June 13, 2016. Background The East Aurora Union Free School District is located in the Towns of Aurora, … East Aurora Union Free School District High School ExtraClassroom Activity …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/east-aurora-union-free-school-district-high-school-extra-classroomGuide to Financial Operations
… The New York State Guide to Financial Operations (GFO) acts as a reference source for … financial management systems where applicable. Subscribe to GFO Updates … The New York State Guide to Financial Operations GFO acts as a reference source for …
https://www.osc.ny.gov/state-agencies/gfoBrookfield Central School District – Financial Condition (2014M-48)
… actually available and spent almost $500,000 more than it received over the past three years. The Board did not …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/brookfield-central-school-district-financial-condition-2014m-48VII.2 Miscellaneous Receipts / Accounts Receivable Receipts Overview – VII. State Revenues and Appropriated Loan Receivables
… are used on AR deposits to denote the particular revenue type. In some instances, a revenue account code requires a … program within a fund. AR Transaction Types Direct Journal Payment: Submitted by an agency for deposits not related to a … Operations (BSAO). See Section 2.A – Direct Journal Payment of this Chapter. Payment Worksheet: Submitted by an …
https://www.osc.ny.gov/state-agencies/chapter-vii/vii2-miscellaneous-receipts-accounts-receivable-receipts-overviewPort Jervis City School District – Audit Follow-Up (2022M-152-F)
… operations and exceeded the 4 percent statutory limit by 26 percentage points. In addition, District officials made … in Sullivan County. The elected nine-member Board is responsible for managing the District’s financial and educational …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/port-jervis-city-school-district-audit-follow-2022m-152-fPalmyra-Macedon Central School District – In-School Internet Connectivity (S9-22-2)
… Internet connectivity met the FCC’s recommended bandwidth of 100 Megabits per second (Mbps) per 1,000 students, as … Gigabits per second (Gbps) for Internet service. Overall, of the 20 teachers surveyed (11 percent of the population), 19 were satisfied with their Internet …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/palmyra-macedon-central-school-district-school-internet-connectivity-s9XVI.3.D Basis of Accounting/Measurement Focus – XVI. Financial Reporting
… Statement 1 GASB Statement No. 63 – Financial Reporting of Deferred Outflows of Resources, Deferred Inflows of Resources, and Net Position (GASB Codification Section …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3d-basis-accountingmeasurement-focusLittle Falls City School District - Financial Condition Management (2019M-67)
… surplus fund balance exceeded the statutory limit by $1.15 to $1.83 million or 5.3 to 8.5 percentage points. The District has generated … and reduces the surplus fund balance. District officials have not developed a comprehensive multiyear financial plan. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/little-falls-city-school-district-financial-condition-management-2019m-67Opinion 2009-2
… TOWNS -- Powers and Duties (State Comptroller's permission for water improvement) WATER IMPROVEMENTS -- State … WATER SUPPLY AND DISTRIBUTION -- Town Improvements (need for State Comptroller's permission) TOWN LAW § 209-q (13) (a): When a town proposes or is required to issue indebtedness to finance a water …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2-0DiNapoli Releases Fiscal Stress Scores for Villages and Some Cities
… fiscal year ending on May 31, based on self-reported data for 2022. The scores also cover the 17 cities with … a date that is at least three months past their statutory filing deadline. This is a significant increase of 30% from … stress score. “It is important that local officials file timely financial reports disclosing to the public the …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-releases-fiscal-stress-scores-villages-and-some-citiesSeaford Union Free School District – Extra-Classroom Activities (2016M-291)
… Purpose of Audit The purpose of our audit was to review the District’s cash receipt … Seaford Union Free School District is located in the Town of Hempstead in Nassau County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/seaford-union-free-school-district-extra-classroom-activities-2016m-291North Tonawanda City School District – Information Technology (2023M-102)
… the student information application . As a result, there is a significant risk that network resources and student … network user accounts. Properly manage permissions for 517 user accounts in the student information application … separates from the District. District officials agreed with our recommendations and indicated that they have …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/north-tonawanda-city-school-district-information-technology-2023m-102Indian River Central School District – Financial Condition Management (2022M-92)
Determine whether the Indian River Central School District (District) Board of Education (Board) and District officials adequately managed the District's financial condition.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/indian-river-2022-92.pdfImproper Fee-for-Service Payments for Services Covered by Managed Long-Term Care Plans (Follow-Up)
… audit report, Improper Fee-for-Service Payments for Services Covered by Managed Long-Term Care Plans (Report 2018-S-65 ). About the Program The State’s … their homes and communities. MLTC plans offer a range of services, such as home health care, nursing home care, …
https://www.osc.ny.gov/state-agencies/audits/2021/08/31/improper-fee-service-payments-services-covered-managed-long-term-care-plans-followTown of Skaneateles - Real Property Tax Exemption Administration (2018M-173)
… Town of Skaneateles Real Property Tax Exemption Administration …
https://www.osc.ny.gov/local-government/audits/town/2018/11/16/town-skaneateles-real-property-tax-exemption-administration-2018m-173Village of Palmyra - Financial Management (2019M-94)
… fund balance based on accurate financial records and reports. Key Findings The water and sewer funds maintained … The Board did not audit the Clerk-Treasurer’s records and reports or identify and address improper budgeting and … that resulted in inaccurate accounting records and reports. Key Recommendations Adopt realistic budgets and …
https://www.osc.ny.gov/local-government/audits/village/2019/08/16/village-palmyra-financial-management-2019m-94Chateaugay Central School District – Leave Accruals (2016M-149)
… our audit was to evaluate the accuracy of employees’ leave accrual records for the period July 1, 2014 through January 31, 2016. … accrual balances were overstated by a total of almost 20 days, valued at $8,201, and two employees’ leave accrual …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/chateaugay-central-school-district-leave-accruals-2016m-149Brushton-Moira Central School District – Financial Condition (2015M-340)
… September 30, 2015. Background The Brushton-Moira Central School District is located in the Towns of Bangor, Brandon, … BrushtonMoira Central School District Financial Condition 2015M340 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/brushton-moira-central-school-district-financial-condition-2015m-340