Search
Bradford Central School District – Financial Management (2016M-253)
… Ensure budgets include realistic appropriations based on actual needs and planned use of fund balance to avoid levying …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/bradford-central-school-district-financial-management-2016m-253Alexandria Central School District – Financial Condition (2016M-5)
… Adopt budgets that represent the District’s actual needs, based on current information and historical …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/25/alexandria-central-school-district-financial-condition-2016m-5Chenango Forks Central School District – Financial Condition (2014M-98)
… by recurring revenues and consistent with the District’s actual revenues and expenditures. Closely monitor the level …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/chenango-forks-central-school-district-financial-condition-2014m-98Town of Carlisle – Fund Balance (2017M-106)
… 7, 2017. Background The Town of Carlisle is located in Schoharie County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-carlisle-fund-balance-2017m-106Connetquot Central School District – Financial Condition (2015M-98)
… did not adopt realistic budgets based on historical costs and trends. The District consistently appropriated fund … fund balance is in compliance with statutory limits and develop a plan to reduce the amount of unassigned fund …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/14/connetquot-central-school-district-financial-condition-2015m-98DiNapoli Named Lead Plaintiff in Crowdstrike Shareholder Lawsuit
… by the defendants regarding quality assurance leading up to the July 19, 2024, worldwide IT outage caused by the … and quality assurance,” DiNapoli said. “Its actual failure to meet industry standards and deficient software testing and … one of the largest cyber-disasters in history leading to a worldwide shutdown and billions in losses to investors. …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-named-lead-plaintiff-crowdstrike-shareholder-lawsuitOlean City School District – Financial Management (2016M-210)
… period July 1, 2012 through June 7, 2016. Background The Olean City School District is located in the City of Olean … Olean City School District Financial Management 2016M210 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/olean-city-school-district-financial-management-2016m-210Churchville-Chili Central School District – Financial Management (2015M-354)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management for the … budgets that overestimated operating expenditures by 6 to 7 percent between fiscal years 2012-13 and 2014-15, … reserve, specific funding and expenses of the reserves to date, as required by the reserve funds policy. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/churchville-chili-central-school-district-financial-management-2015m-354Medicaid Overpayments for Out-of-State Ambulatory Surgery Services (Follow-Up)
… in our initial audit report, Medicaid Overpayments for Out-of-State Ambulatory Surgery Services (Report … was appropriately paying out-of-state providers for ambulatory surgery services provided to New York State Medicaid recipients. For the period from April 16, 2004 through June 30, 2009, …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/medicaid-overpayments-out-state-ambulatory-surgery-services-followTown of Guilford – Budgeting (2023M-144)
… budgets that planned for using $228,000 of fund balance to offset projected operating deficits in the general fund. … limit, per the Town’s policy, ranging from $464,000 to $709,000 in the general fund and $168,000 to $225,000 in the highway fund. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/town/2024/03/08/town-guilford-budgeting-2023m-144Hancock Central School District - Non-Resident Student Tuition (2021M-208)
… officials established non-resident tuition (NRT) rates in the best interest of District taxpayers. Key Findings Officials did not establish NRT rates in the best interest of District taxpayers. We found: … three school years, the Board approved Wayne Highlands NRT rates that were less than the New York State Education …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/hancock-central-school-district-non-resident-student-tuition-2021m-208Village of Bemus Point – Clerk-Treasurer (2022M-38)
… - pdf] Audit Objective Determine whether the Village of Bemus Point (Village) Clerk-Treasurer properly deposited, … larceny and paid restitution to the Village. The Board of Trustees (Board) did not monitor the Clerk-Treasurer’s … a result, the Village was assessed penalties and interest of $18,100. Provide written financial reports to the Board or …
https://www.osc.ny.gov/local-government/audits/village/2022/07/22/village-bemus-point-clerk-treasurer-2022m-38XIV.14.E Recording General Capital Assets – XIV. Special Procedures
… capital assets should be classified in the appropriate account code to indicate the type of fixed asset owned. … capital assets should be classified in the appropriate account code to indicate the type of fixed asset owned and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14e-recording-general-capital-assetsEast Moriches Union Free School District – Financial Condition Management (2022M-1)
… balance is enough to cover annual retirement contributions for nine years. Key Recommendations Develop and adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/east-moriches-union-free-school-district-financial-condition-managementTown of Ellicott – Fiscal Stress (2013M-269)
… of our audit was to review the Town’s financial condition for the period January 1, 2010, to July 20, 2013. Background The Town of Ellicott is located in Chautauqua County and serves approximately … Town’s budgeted appropriations for the 2013 fiscal year are approximately $3.8 million. Key Findings The Board did …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-ellicott-fiscal-stress-2013m-269Keene Central School District – Transportation State Aid (2021M-63)
… transportation aid in a timely manner and were at risk of losing $20,513 for new bus acquisitions. The District did … aid for seven buses. However, after we identified the risk of lost aid, the Treasurer prepared and submitted State aid applications for five of these buses and indicated she will file for the remaining …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/30/keene-central-school-district-transportation-state-aid-2021m-63Town of Milton – Financial Records and Reports and Sales Tax Revenues (2014M-357)
… in the Village of Ballston Spa receiving an extra benefit from distributed sales tax revenues at the expense of Town …
https://www.osc.ny.gov/local-government/audits/town/2015/03/20/town-milton-financial-records-and-reports-and-sales-tax-revenues-2014m-357Opinion 99-9
… and tuition expenses of its city attorney for attending a course at a conference for municipal officials that relates … legal education ("CLE") credit for attending the course, if the cost to the city is the same irrespective of … in addition to fees payable by others who attend the same course. Such additional tuition may be paid as part of the …
https://www.osc.ny.gov/legal-opinions/opinion-99-9City of Fulton – Fiscal Stress (2013M-310)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition for the period January 1, 2012, to May 31, 2013. Background The City of Fulton is located in Oswego County. The Common … Council is the legislative body responsible for managing City operations. The City’s budgeted appropriations for the …
https://www.osc.ny.gov/local-government/audits/city/2013/11/22/city-fulton-fiscal-stress-2013m-310Town of Champion Great Bend Fire District – Internal Controls Over Financial Operations (2015M-019)
Town of Champion Great Bend Fire District Internal Controls Over Financial Operations 2015M019
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/17/town-champion-great-bend-fire-district-internal-controls-over-financial