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Sidney Central School District – Expenditure Control and Student Achievement (2014M-163)
… Background The Sidney Central School District is located in the Towns of Franklin, Guilford, Masonville, Sidney, Unadilla and Walton in Delaware, Chenango and Otsego Counties. The District is … by more than $613,000 annually by moving students in special education classes at BOCES to in-house classes. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/sidney-central-school-district-expenditure-control-and-studentEast Moriches Union Free School District – Budget Review (B7-14-3)
… are reasonable. Background The East Moriches Union Free School District, located in Suffolk County, issued debt … East Moriches Union Free School District Budget Review B7143 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/01/east-moriches-union-free-school-district-budget-review-b7-14-3East Moriches Union Free School District – Budget Review (B7-13-3)
… are reasonable. Background The East Moriches Union Free School District, located in Suffolk County, issued debt … East Moriches Union Free School District Budget Review B7133 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/east-moriches-union-free-school-district-budget-review-b7-13-3Dutchess County – Court and Trust Funds (2014M-293)
… are responsible for safeguarding court and trust funds in their care. Pursuant to a court order, certain assets may … such as surplus moneys from foreclosures. Also, in certain circumstances, funds from estates are entrusted to …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/dutchess-county-court-and-trust-funds-2014m-293Opinion 92-28
… public sources for the support of a public library or a free association library or a cooperative library system …
https://www.osc.ny.gov/legal-opinions/opinion-92-28Village of Granville - Financial Condition of the Sewer Fund (2018M-49)
… Determine if the Board adopted realistic budgets for the sewer fund and took appropriate action to maintain the … revenues and underestimated appropriations in the sewer fund budgets for fiscal years 2014-15 through 2016-17, … of $36,539 as of May 31, 2017. The general, water and sewer fund all experienced cash flow issues due to the sewer …
https://www.osc.ny.gov/local-government/audits/village/2018/06/29/village-granville-financial-condition-sewer-fund-2018m-49Town of Neversink – Multiyear Planning and Fund Balance Management (2017M-260)
… Purpose of Audit The purpose of our audit was to determine whether the Board had multiyear plans for the fund balance and reserves in the general and highway funds for the period January 1, … reserve to replace equipment as planned. The Board has not developed formal written fund balance and reserve …
https://www.osc.ny.gov/local-government/audits/town/2018/02/09/town-neversink-multiyear-planning-and-fund-balance-management-2017m-260Ramapo Central School District – Fund Balance and Employee Compensation (2013M-189)
… was to examine the District’s fund balance and payroll for the period July 1, 2011, to January 14, 2013. Background … is much higher than the statutory 4 percent limit allowed for school districts. The District circumvented the 4 percent … $8.7 million in purchase orders and tax certioraris for 2012 fiscal year. The District had $2.3 million in excess …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/ramapo-central-school-district-fund-balance-and-employee-compensationHamilton Central School District – School Lunch Fund Financial Condition (2016M-136)
Hamilton Central School District School Lunch Fund Financial Condition 2016M136
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hamilton-central-school-district-school-lunch-fund-financial-conditionDelaware Academy Central School District at Delhi – Fund Balances (2016M-36)
… through November 9, 2015. Background The Delaware Academy Central School District at Delhi is located in the Towns of … Delaware Academy Central School District at Delhi Fund Balances 2016M36 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/delaware-academy-central-school-district-delhi-fund-balances-2016m-36Cooperstown Central School District – School Lunch Fund Financial Condition (2016M-86)
… 2014 through January 14, 2016. Background The Cooperstown Central School District is located in the Village of … Board of Education. The District contracts with Milford Central School District to manage its school lunch … Cooperstown Central School District School Lunch Fund Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cooperstown-central-school-district-school-lunch-fund-financial-conditionTown of Webb Union Free School District – Fund Balance (2016M-140)
… The Town of Webb Union Free School District is located in the Town of Webb in Herkimer County and the Town of Forestport in Oneida County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/town-webb-union-free-school-district-fund-balance-2016m-140Alfred-Almond Central School District - Financial Management (2019M-131)
… Key Findings The Board overestimated appropriations by a total of $2.3 million from 2015-16 through 2017-18 and … million or 8 percentage points. The Board has not adopted a comprehensive written fund balance policy. Key … to initiate corrective action. Appendix B includes our comment on an issue raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/06/alfred-almond-central-school-district-financial-management-2019m-131Walton Central School District - Fund Balance (2019M-209)
… whether the Board and District officials properly managed fund balance. Key Findings The Board appropriated over $1.9 million in fund balance from 2016-17 through 2018-19 and only used approximately $282,000. As of June 30, 2019, surplus fund balance totaled over $1.4 million, exceeding the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/walton-central-school-district-fund-balance-2019m-209Sidney Central School District - Financial Management (2019M-243)
… reported fund balances exceeded its statutory limit in all three fiscal years. After adding back unused … and reduce them to reasonable levels, as appropriate, in accordance with applicable statutes. Reduce surplus fund balance in a manner that benefits District taxpayers. Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sidney-central-school-district-financial-management-2019m-243Tri-Valley Central School District - Financial Management (2020M-17)
Determine whether the Board and District officials properly managed fund balance
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/tri-valley-central-school-district-financial-management-2020m-17Cuba-Rushford Central School District - Financial Management (2020M-7)
… comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/27/cuba-rushford-central-school-district-financial-management-2020m-7Yorkshire-Pioneer Central School District – Financial Management (2020M-42)
… comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/yorkshire-pioneer-central-school-district-financial-management-2020m-42Margaretville Central School District – Financial Management (2020M-46)
… appropriations and appropriated approximately $1.4 million in fund balance from 2016-17 through 2018-19 that it did not … to comply with the statutory limit and use excess funds in a manner beneficial to taxpayers. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/margaretville-central-school-district-financial-management-2020m-46State Agencies Bulletin No. 1851
… Department ID and ‘LLS Correction Sheet’ in the subject line. OSC Actions - Automatic Processing OSC will process the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1851-october-2020-civil-service-employees-association-csea-longevity-lump