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Lake Placid Central School District – Investment Program (2023M-94)
audit, lake placid, school
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/lake-placid-central-school-district-2023-94.pdfOakfield-Alabama Central School District – Budgeting (2016M-172)
… and the District only used a minor amount of the fund balance it appropriated to finance operations. Unrestricted fund balance exceeded the 4 percent legal limit during the same … realistic estimates of appropriations and the use of fund balance in the annual budgets. Ensure that the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/oakfield-alabama-central-school-district-budgeting-2016m-172Fairport Public Library – Financial Management (2014M-354)
… July 25, 2014. Background The Fairport Public Library is a school district public library located in the Village of Fairport … which serves the residents of the Fairport Central School District, is governed by an elected five-member Board …
https://www.osc.ny.gov/local-government/audits/library/2015/06/12/fairport-public-library-financial-management-2014m-354Middleburgh Central School District – Financial Condition (2013M-206)
… 2013. Background The Middleburgh Central School District is located in Schoharie and the Albany Counties. The District is governed by the Board of Education which comprises five … District’s general fund budget for the 2013-14 fiscal year is approximately $20.2 million. Key Findings Although the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/middleburgh-central-school-district-financial-condition-2013m-206Harborfields Central School District – Information Technology Asset Management (2024M-9)
Determine whether Harborfields Central School District (District) officials appropriately tracked, inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/harborfields-central-school-district-2024-9.pdfKenmore-Town of Tonawanda Union Free School District – Financial Management (2015M-155)
… Purpose of Audit The purpose of our audit was to examine the District’s financial management practices for … consistently appropriated fund balance that was not needed to finance operations. The District overfunded reserves. Key … and take appropriate action, in accordance with statute, to remedy reserves with excess funds. … KenmoreTown of …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/06/kenmore-town-tonawanda-union-free-school-district-financial-managementDiNapoli: Federal Funding Uncertainty Jeopardizes Impact of Inflation Reduction Act for New Yorkers
… of homes and commercial buildings, advanced manufacturing investment and production, clean electricity production and investment, carbon capture and storage and other activities …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-federal-funding-uncertainty-jeopardizes-impact-inflation-reduction-act-new-yorkersTown of Elba - Real Property Tax Exemptions (2018M-261)
… to ensure the exemptions remained in compliance with State or local laws. Key Recommendations Ensure all …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-elba-real-property-tax-exemptions-2018m-261Putnam Central School District – Fund Balance Management (2020M-27)
… complete report - pdf ] Audit Objective Determine whether District officials effectively managed the general fund … overestimated resulting in increasing fund balance levels and the District did not use all of the fund balance appropriated to finance operations for fiscal years 2016-17 through 2018-19. The Board has not …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/putnam-central-school-district-fund-balance-management-2020m-27Vestal Central School District – Financial Condition (2014M-08)
… Background The Vestal Central School District is located in the Towns of Vestal and Binghamton in Broome County and in the Town of Owego in Tioga County. … to the public the financial information required by law, they did not include actual historical expenditures as …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/vestal-central-school-district-financial-condition-2014m-08Cairo-Durham Central School District – Information Technology (2017M-246)
… of Audit The purpose of our audit was to determine whether District officials properly safeguarded information technology (IT) assets for the period July 1, 2015 through June 27, 2017. Background The Cairo-Durham Central School District serves the Towns of Cairo, Durham, Athens, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/16/cairo-durham-central-school-district-information-technology-2017m-246Otego-Unadilla Central School District – Financial Condition (2015M-245)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Central School District is located in the Towns of Otego, Unadilla, Laurens, Oneonta and Butternuts in Otsego County and the Towns of Sidney and Franklin in Delaware County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/otego-unadilla-central-school-district-financial-condition-2015m-245Town of Holland - Real Property Tax Exemptions (2018M-232)
… were not properly supported by adequate documentation. The Assessor allowed what appear to be ineligible …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-holland-real-property-tax-exemptions-2018m-232Cattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services - Capital Assets (2023M-126)
… and we were unable to locate approximately $31,000 in capital assets, which included tablets, audio equipment, … tools, data storage devices and a gaming console. In addition, we reviewed capital asset records for 130 assets …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-capitalXII.6.C Paying Prompt Contract Interest – XII. Expenditures
… SECTION OVERVIEW AND POLICIES This section explains the process for paying interest pursuant to the Prompt Contract Law once … the date the interest voucher is prepared. Obligation and Accounting Dates - See Chapter XIV, Section 2 – Obligation, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6c-paying-prompt-contract-interestTown of Eden - Real Property Tax Exemptions (2018M-231)
… or obtain annual renewal documentation as required, to ensure the exemptions were in compliance with State or …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-eden-real-property-tax-exemptions-2018m-231Sherburne-Earlville Central School District – Fund Balance (2017M-19)
… Budget Review The purpose of our audit was to review the District's financial management practices for the period July 1, 2015 through November 8, 2016. Background The Sherburne-Earlville Central School District is located in 11 towns in Chenango and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/10/sherburne-earlville-central-school-district-fund-balance-2017m-19Longwood Central School District – Purchasing (2016M-16)
… Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $227 million. Key Finding …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/longwood-central-school-district-purchasing-2016m-16Gold Coast Public Library District – Claims Audit (2014M-237)
… determine whether all claims were audited before payment for the period January 1, 2013 through April 30, 2014. Background The Gold Coast Public Library District is located in the Towns of Oyster Bay and North … provide library services to residents of the North Shore School District, excluding the Village of Seacliff, and is …
https://www.osc.ny.gov/local-government/audits/library/2014/10/08/gold-coast-public-library-district-claims-audit-2014m-237Fort Edward Union Free School District – Financial Condition (2015M-67)
… The Fort Edward Union Free School District is located in the Village of Fort Edward in Washington County. The District is governed by a Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/fort-edward-union-free-school-district-financial-condition-2015m-67