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Campbell-Savona Central School District - Budget Review (B2-15-10)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2015-16 fiscal … totaling $3,250,000 to liquidate the accumulated deficit in the District’s general fund as of June 30, 2006. Local … The significant revenue and expenditure projections in the tentative budget appear reasonable. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/campbell-savona-central-school-district-budget-review-b2-15-10Huntington Union Free School District – Online Banking (2022M-178)
… online banking duties or require secondary authorization for online payments and transfers. Employees who performed …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/huntington-union-free-school-district-online-banking-2022m-178Greene Central School District – Financial Condition (2016M-17)
… in the Towns of Coventry, German, Greene, McDonough, Oxford and Smithville in Chenango County; the Towns of Barker …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greene-central-school-district-financial-condition-2016m-17Monroe-Woodbury Central School District – Budget Review (B6-13-6)
… all local governments that have been authorized to issue obligations to fund operating deficits to submit their …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/12/monroe-woodbury-central-school-district-budget-review-b6-13-6Delaware Academy Central School District at Delhi – Fund Balances (2016M-36)
… Adopt a reserve fund plan, review all reserve balances and transfer excess funds to unrestricted fund balance, where …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/delaware-academy-central-school-district-delhi-fund-balances-2016m-36East Moriches Union Free School District -- Budget Review (B17-7-4)
… fiscal year during which the deficit obligations are outstanding, their proposed budget for the next … revenue and expenditure projections in the proposed budget are reasonable. Key Recommendations There are no recommendations for this budget review. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/05/east-moriches-union-free-school-district-budget-review-b17-7-4Chenango Valley Central School District -- Budget Review (B17-4-5)
… The Chenango Valley Central School District is located in Broome County. Chapter 260 of the Laws of 2008 authorizes … totaling $3.5 million to liquidate the accumulated deficit in the District’s general fund and food service fund as of … that the significant revenue and expenditure projections in the proposed budget are reasonable. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/chenango-valley-central-school-district-budget-review-b17-4-5Margaretville Central School District – Fund Balance (2015M-55)
… Margaretville Central School District serves eight towns in Delaware, Greene and Ulster counties and operates one … the amount of the District’s unrestricted fund balance is in compliance with Real Property Tax Law statutory limits and reduce the amount of unrestricted fund balance in a manner that benefits District taxpayers. Such uses could …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/margaretville-central-school-district-fund-balance-2015m-55Town of Dix – Supervisor’s Control of Cash (2022M-57)
… and vision insurance through the Town and paid $126 of the premium cost . There was no documentation to support she was …
https://www.osc.ny.gov/local-government/audits/town/2023/06/02/town-dix-supervisors-control-cash-2022m-57Addison Central School District – Procurement of Professional Services (2023M-6)
… did not seek competition for most professional services in accordance with District policy. District officials: Paid … for professional services or did not seek competition in a timely manner, officials cannot assure taxpayers that services were procured in the most economical way and without favoritism. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/07/addison-central-school-district-procurement-professional-services-2023m-6Mandatory Contributions – Enhanced Reporting
… covered under RSSL Article 22. For information about how much your NYSLRS employees contribute, please see the Member … until the member retires. Note: There are some exceptions to mandatory contributions. ERS members in Tiers 3 and 4 have …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/mandatory-contributionsCopiague Fire District – Credit Card Purchases (2019M-98)
… 28 charges totaling $5,786 for refreshments that were in violation of New York State Public Officers Law. The Board approved $1,488 in charges that were not for valid District purposes. Key … are necessary and valid expenditures. Except as indicated in Appendix A, District officials generally agreed with the …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-credit-card-purchases-2019m-98Town of Sidney – Budget Review (B4-15-18)
… review letter. The Town’s preliminary budget complies with the property tax levy limit. Key Recommendations There …
https://www.osc.ny.gov/local-government/audits/town/2015/10/26/town-sidney-budget-review-b4-15-18Town of East Hampton - Budget Review (B20-7-10)
… the significant revenue and expenditure projections in the Towns tentative budget for the 2021 fiscal year are reasonable …
https://www.osc.ny.gov/local-government/audits/town/2020/11/09/town-east-hampton-budget-review-b20-7-10Town of Marilla – Town Supervisor’s Activities (2015M-27)
… Purpose of Audit The purpose of our audit was to review the Supervisor’s financial records and reports for … relied on a certified public accounting firm (CPA) to maintain the accounting records without oversight, … funds. The Board did not annually audit, or cause to be audited, the Supervisor’s records, as required by law. …
https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-marilla-town-supervisors-activities-2015m-27Town of Saugerties – Justice Court Operations (2015M-47)
… 3, 2014. Background The Town of Saugerties is located in Ulster County and has a population of approximately … Justices. The Court collected approximately $1 million in fines, fees and surcharges during our audit period. Key …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/12/town-saugerties-justice-court-operations-2015m-47Village of Hempstead – Budget Review (B7-13-13)
… the accumulated deficit in the Village’s general and water funds as of May 31, 2005. Local Finance Law requires … condition as was recommended in the budget review report issued in April 2012. The Village’s proposed budget … There are no recommendations for this letter report. …
https://www.osc.ny.gov/local-government/audits/village/2013/04/24/village-hempstead-budget-review-b7-13-13Menands Union Free School District – Information Technology (2021M-78)
… report - pdf ] Audit Objective Determine if the Menands Union Free School District (District) Board of Education … Determine if the Menands Union Free School District District Board of Education Board …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/menands-union-free-school-district-information-technology-2021m-78Tri-Valley Central School District - Financial Management (2020M-17)
… fund balance in the general fund in accordance with the law. Reduce surplus fund balance to comply with the statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/tri-valley-central-school-district-financial-management-2020m-17Town of Deerpark – Budget Review (B6-14-17)
… the significant revenue and expenditure projections in the Town’s preliminary budget for the 2015 fiscal year are reasonable. Background The Town of Deerpark, located in Orange County, issued debt totaling $868,000 to liquidate the accumulated deficit in the Town’s general and highway funds as of December 31, …
https://www.osc.ny.gov/local-government/audits/town/2014/10/31/town-deerpark-budget-review-b6-14-17