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Penfield 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. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/30/penfield-central-school-district-financial-management-2015m-162Elmira City School District – Financial Condition (2014M-348)
… audit was to evaluate the District’s financial condition for the period July 1, 2011 through September 24, 2014. … with approximately 6,500 students. Operating expenditures for the 2013-14 fiscal year totaled approximately $105 … policy that clearly communicates the purpose and intent for establishing each reserve fund and the manner in which …
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)
… independent evaluation of the District’s proposed budget for the 2015-16 fiscal year. Background The Cortland Enlarged … located in Cortland County, has a tentative budget for fiscal year 2015-16 of approximately $49.6 million. Key … and based on prior years’ actual amounts with appropriate increases. Restrict the use reserve funds to legally …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/cortland-enlarged-city-school-district-budget-review-b4-15-12Van Hornesville-Owen D. Young Central School District – Financial Condition (2016M-63)
… D. Young Central School District is located in the Towns of Stark, Columbia, Danube, German Flats, Little Falls and Warren in Herkimer County, the Town of Minden in Montgomery County and the Town of Springfield in Otsego …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/van-hornesville-owen-d-young-central-school-district-financial-conditionWhitesville Central School District – Financial Management (2016M-313)
… review the District’s management of financial activities for the period July 1, 2012 through April 8, 2016. Background … Board of Education. General fund budgeted appropriations for the 2015-16 fiscal year totaled approximately $6.7 … of appropriations based on actual needs and that estimates for the planned use of fund balance are accurate and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/whitesville-central-school-district-financial-management-2016m-313Schenectady City School District – Math Workbook Inventory (2023M-65)
… maintained adequate math workbook (workbook) inventories and ordered workbooks as needed. Key Findings District … officials did not maintain adequate inventory records and ordered excessive quantities of workbooks. As a result, … procedures on how workbooks should be accounted for and how the inventory should be monitored. Officials did not …
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
… ( Adobe Acrobat - PDF ) Combined Statements of Cash Receipts, Disbursements and Changes in Fund Balances … and State Operating Funds Combining Statements of Cash Receipts, Disbursements and Changes in Fund Balances … Schedules (Excel) Governmental Funds - Schedules of Receipts and Other Financing Sources Governmental Funds - …
https://www.osc.ny.gov/finance/cash-basis/2023-annual-cash-basis-report-state-fundsVillage of Hewlett Bay Park – Financial Management (2022M-30)
… - pdf] Audit Objective Determine whether the Village of Hewlett Bay Park (Village) Board adopted realistic … years reviewed, the Board: Maintained an excessive level of unassigned surplus fund balance in the general fund. … $273,348 and $348,648, or between 45 and 61 percent of the ensuing year’s budget. Underestimated revenues by a …
https://www.osc.ny.gov/local-government/audits/village/2022/06/17/village-hewlett-bay-park-financial-management-2022m-30Schonowe Volunteer Fire Company, Inc. – Board Oversight (2021M-185)
… to determine whether they were deposited intact (i.e., in the same amount and form it is received). 15 disbursements …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/04/08/schonowe-volunteer-fire-company-inc-board-oversight-2021m-185Alexandria Central School District – Financial Condition Management (2020M-109)
… did not need to use most of the appropriated fund balance for operations. The surplus fund balance in the general fund exceeded the 4 percent statutory limit for the past three fiscal years. As of June 30, 2019, surplus …
https://www.osc.ny.gov/local-government/audits/school-district/2020/12/30/alexandria-central-school-district-financial-condition-management-2020mTown of Locke – Financial Condition (2020M-111)
… annual budgets. Use surplus funds as a financing source for funding one-time expenditures, needed reserves and/or …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-locke-financial-condition-2020m-111Cayuga County Soil and Water Conservation District – Financial Condition (2020M-91)
… and expenditures. The adopted budgets were not maintained in the financial accounting software. No budget-to-actual …
https://www.osc.ny.gov/local-government/audits/county/2020/11/25/cayuga-county-soil-and-water-conservation-district-financial-condition-2020m-91East Ramapo Central School District - Nonpublic School Transportation (2019M-107)
… only paying for transportation for students that lived in the District. We requested documentation for 300 students. … B includes our comment on an issue that was raised in the District’s response letter. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/20/east-ramapo-central-school-district-nonpublic-school-transportation-2019mFranklin Square and Munson Fire District – Non-Firefighting Vehicles (2017M-20)
… controls over use of its non-firefighting vehicles for the period January 1, 2015 through August 31, 2016. … Fire Commissioners. General fund budgeted appropriations for 2016 totaled approximately $2.5 million. Key Findings The … vehicles or ensure that they were used primarily for actual and necessary District purposes in an efficient …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/franklin-square-and-munson-fire-district-non-firefighting-vehicles-2017m-20Town of Barton – Financial Planning (2015M-52)
… was to assess the Board’s financial planning practices for the period January 1, 2013 through October 28, 2014. … Board members budgeted similar amounts from year to year for specific line items, without considering historical trends. The Board did not properly plan for the future by establishing adequate budgets and setting …
https://www.osc.ny.gov/local-government/audits/town/2017/11/02/town-barton-financial-planning-2015m-522015 Annual Cash Basis Report on State Funds
… ( Adobe Acrobat - PDF ) Combined Statements of Cash Receipts, Disbursements and Changes in Fund Balances … and State Operating Funds Combining Statements of Cash Receipts, Disbursements and Changes in Fund Balances … Schedules (Excel) Governmental Funds - Schedules of Receipts and Other Financing Sources Governmental Funds - …
https://www.osc.ny.gov/finance/cash-basis/2015-annual-cash-basis-report-state-funds2016 Annual Cash Basis Report on State Funds
… ( Adobe Acrobat - PDF ) Combined Statements of Cash Receipts, Disbursements and Changes in Fund Balances … and State Operating Funds Combining Statements of Cash Receipts, Disbursements and Changes in Fund Balances … Schedules (Excel) Governmental Funds - Schedules of Receipts and Other Financing Sources Governmental Funds - …
https://www.osc.ny.gov/finance/cash-basis/2016-annual-cash-basis-report-state-funds2017 Annual Cash Basis Report on State Funds
… ( Adobe Acrobat - PDF ) Combined Statements of Cash Receipts, Disbursements and Changes in Fund Balances … and State Operating Funds Combining Statements of Cash Receipts, Disbursements and Changes in Fund Balances … Schedules (Excel) Governmental Funds - Schedules of Receipts and Other Financing Sources Governmental Funds - …
https://www.osc.ny.gov/finance/cash-basis/2017-annual-cash-basis-report-state-funds2018 Annual Cash Basis Report on State Funds
… ( Adobe Acrobat - PDF ) Combined Statements of Cash Receipts, Disbursements and Changes in Fund Balances … and State Operating Funds Combining Statements of Cash Receipts, Disbursements and Changes in Fund Balances … Schedules (Excel) Governmental Funds - Schedules of Receipts and Other Financing Sources Governmental Funds - …
https://www.osc.ny.gov/finance/cash-basis/2018-annual-cash-basis-report-state-funds2019 Annual Cash Basis Report on State Funds
… ( Adobe Acrobat - PDF ) Combined Statements of Cash Receipts, Disbursements and Changes in Fund Balances … and State Operating Funds Combining Statements of Cash Receipts, Disbursements and Changes in Fund Balances … Schedules (Excel) Governmental Funds - Schedules of Receipts and Other Financing Sources Governmental Funds - …
https://www.osc.ny.gov/finance/cash-basis/2019-annual-cash-basis-report-state-funds