Search
Village of Franklin – Fund Balance Management (2018M-13)
Village of Franklin Fund Balance Management 2018M13
https://www.osc.ny.gov/local-government/audits/village/2018/05/04/village-franklin-fund-balance-management-2018m-13Orange Lake Fire District – Budgeting Practices (2015M-146)
… January 1, 2014 through April 30, 2015. Background The Orange Lake Fire District is located in the Town of Newburgh, Orange County. The District, which serves approximately … Orange Lake Fire District Budgeting Practices 2015M146 …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/09/25/orange-lake-fire-district-budgeting-practices-2015m-146Town of Seneca Falls - Town Hall Capital Project (2018M-220)
… provided adequate oversight and management of the Town hall capital project. Key Findings The Board established an … provided adequate oversight and management of the Town hall capital project …
https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-seneca-falls-town-hall-capital-project-2018m-220West Nyack Fire District – Claims Processing (2014M-259)
… our audit was to examine the District’s claims processing for the period January 1, 2013 through June 24, 2014. … Board of Fire Commissioners. General fund appropriations for the 2014 fiscal year total $800,500. Key Findings … documentation to support purchases made. Expense reports for travel advances did not match the receipts that were …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/west-nyack-fire-district-claims-processing-2014m-259Elmira City School District – Financial Condition (2014M-348)
… Recommendations Adopt budgets that reflect the District’s actual needs based on historical trends or other identified …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/06/elmira-city-school-district-financial-condition-2014m-348Cortland Enlarged City School District - Budget Review (B4-15-12)
… Restrict the use reserve funds to legally appropriate financing sources. Examine the use of fund balance and reserve funds as recurring financing sources and consider reduction in appropriations or …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/cortland-enlarged-city-school-district-budget-review-b4-15-12Town of Harpersfield – Claims Auditing (2024M-71)
… audit claims to determine whether the claims represented actual and necessary expenditures and whether proposed …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-harpersfield-claims-auditing-2024m-712024 Annual Cash Basis Report on State Funds
… by Fund Sole Custody Funds and Accounts Supplementary Schedules (Excel) Governmental Funds - Schedules of Receipts and Other Financing Sources Governmental Funds - Schedules of Receipts, Disbursements and Other Financing …
https://www.osc.ny.gov/finance/cash-basis/2024-annual-cash-basis-report-state-fundsVan Hornesville-Owen D. Young Central School District – Financial Condition (2016M-63)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, 2013 … The Van Hornesville-Owen D. Young Central School District is located in the Towns of Stark, Columbia, Danube, … County and the Town of Springfield in Otsego County. The District, which operates one school with approximately 200 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/van-hornesville-owen-d-young-central-school-district-financial-conditionPort Jervis City School District – Financial Condition (2016M-319)
… our audit was to review the District’s financial condition for the period July 1, 2014 through June 30, 2016. Background The Port Jervis City School District is located in the City of Port Jervis, Orange County. The … Adopt budgets that represent the District’s actual needs and discontinue the practice of appropriating fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/port-jervis-city-school-district-financial-condition-2016m-319Whitesville Central School District – Financial Management (2016M-313)
… Central School District is located in the Towns of Independence and Willing in Allegany County and the Town of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/whitesville-central-school-district-financial-management-2016m-313Penfield Central School District – Financial Management (2015M-162)
… audit was to evaluate the District’s financial management for the period July 1, 2011 through May 7, 2015. Background … seven-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year were approximately $89.2 million. … finance operations that was not actually used. As of June 30, 2015, two reserves with balances totaling approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/30/penfield-central-school-district-financial-management-2015m-162Silver Creek Central School District – Financial Condition (2015M-321)
… Central School District is located in the Towns of Hanover and Sheridan in Chautauqua County and the Town of Brant in Erie County. The District, which … District’s unrestricted fund balance totaled $2.7 million and was 12 percent of the 2015-16 budgeted appropriations, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/silver-creek-central-school-district-financial-condition-2015m-321Train On-Time Performance (Follow-up)
… Purpose To determine the extent of implementation of the two recommendations included in our initial report, … actual On-Time Performance (OTP) was well below the goal of 91.9 percent. For 2013, weekday OTP averaged 80.5 percent … To determine the extent of implementation of the two recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2017/09/27/train-time-performance-follow2025 Annual Cash Basis Report on State Funds
… Comptrollers Annual Report to the Legislature on State Funds Cash Basis of …
https://www.osc.ny.gov/finance/cash-basis/2025-annual-cash-basis-report-state-fundsSchenectady City School District – Math Workbook Inventory (2023M-65)
… inventory procedures. Evaluate available workbooks in storage before ordering workbooks for the next school year. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/schenectady-city-school-district-math-workbook-inventory-2023m-652023 Annual Cash Basis Report on State Funds
… Funds - Schedules of Receipts and Other Financing Sources Governmental Funds - Schedules of Receipts, Disbursements and Other Financing Sources (Uses) Governmental Funds - Local Assistance … Summary of Cash Advance Accounts by Business Unit and Department Fund Structure and List of Joint Custody Fund …
https://www.osc.ny.gov/finance/cash-basis/2023-annual-cash-basis-report-state-fundsSchonowe Volunteer Fire Company, Inc. – Board Oversight (2021M-185)
… an annual Directors’ report to the membership, as required by the bylaws. Key Recommendations Develop financial …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/04/08/schonowe-volunteer-fire-company-inc-board-oversight-2021m-185Mineola Union Free School District – Financial Condition Management (2021M-44)
… whether the Mineola Union Free School Districts District Board of Education Board and District officials effectively …
https://www.osc.ny.gov/local-government/audits/school-district/2021/09/03/mineola-union-free-school-district-financial-condition-management-2021mAlexandria Central School District – Financial Condition Management (2020M-109)
… complete report - pdf ] Audit Objective Determine whether the Board and officials adopted reasonable budgets and adequately managed the District’s financial condition. Key Findings District … manage financial condition during our audit period. The District’s budgeted appropriations from 2016-17 through …
https://www.osc.ny.gov/local-government/audits/school-district/2020/12/30/alexandria-central-school-district-financial-condition-management-2020m