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Killawog Fire District – Controls Over Financial Operations (2013M-111)
… and to safeguard District moneys. Background The District is a district corporation of the State, distinct and separate … Commissioners (Board) consists of five elected members and is responsible for the District’s overall financial … the current unrestricted, unappropriated fund balance is still excessive at 44 percent of next year’s budgeted …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/28/killawog-fire-district-controls-over-financial-operations-2013m-111Bloomingburg Fire Company #1 – Disbursements (2013M-83)
… 22, 2013. Background The Bloomingburg Fire Company #1 is a volunteer organization located in the Village of … Vice-President, Secretary, and Treasurer. The President is the chief executive officer of the Company, and the Treasurer is the chief fiscal officer. From April 1, 2011 to January …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/28/bloomingburg-fire-company-1-disbursements-2013m-83City of Lockport – Independent Audit Services (2014M-238)
… through December 31, 2012. Background The City of Lockport is located in Niagara County and has a population of approximately 21,100. The City is governed by an elected Common Council and has an elected Treasurer who is chief financial officer. Previous audits demonstrated …
https://www.osc.ny.gov/local-government/audits/city/2014/12/05/city-lockport-independent-audit-services-2014m-238Williamsville Central School District – Financial Management (2016M-274)
… 2016. Background The Williamsville Central School District is located in the Towns of Amherst, Clarence and Cheektowaga … operates 13 schools with approximately 10,000 students, is governed by an elected nine-member Board of Education. … used for self-insurance for dental and other claims, which is not an appropriate use of this type of reserve. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/williamsville-central-school-district-financial-management-2016m-274Yorkshire-Pioneer Central School District – Financial Management (2015M-352)
… Background The Yorkshire-Pioneer Central School District is located in the Towns of Arcade, Eagle, Java, Sheldon and … operates four schools with approximately 2,500 students, is governed by an elected nine-member Board of Education. … the annual budgets. Ensure that unrestricted fund balance is in compliance with statutory limits and develop a plan to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/yorkshire-pioneer-central-school-district-financial-management-2015m-352Sag Harbor Union Free School District – Child Care Program (2016M-211)
… 2015. Background The Sag Harbor Union Free School District is located in the Towns of Southampton and East Hampton in … two school buildings with approximately 1,000 students, is governed by an elected seven-member Board of Education. … procedures specifying an official fee schedule, who is eligible for financial assistance, how past due accounts …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/sag-harbor-union-free-school-district-child-care-program-2016m-211Palmyra-Macedon Central School District – Reserves and Fund Balance (2015M-336)
… Background The Palmyra-Macedon Central School District is located in the Towns of Palmyra, Macedon and Walworth in … operates four schools with approximately 1,900 students, is governed by an elected nine-member Board of Education. … benefit liabilities totaling over $7.1 million when there is currently no authority to reserve funds for this purpose …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/palmyra-macedon-central-school-district-reserves-and-fund-balance-2015mOswego City School District – Financial Management and Nonresident Foster Student Tuition (2016M-224)
… 31, 2015. Background The Oswego City School District is located in the City of Oswego, the Towns of Minetto, … operates seven schools with approximately 3,800 students, is governed by an elected seven-member Board of Education. … the State Education Department to determine if there is any limitation on previous years that can be billed. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/oswego-city-school-district-financial-management-and-nonresident-fosterOrleans Niagara Board of Cooperative Educational Services – Financial Management (2016M-72)
… Niagara Board of Cooperative Educational Services (BOCES) is a governmental entity covering the area of 13 component … to enhance their individual educational programs, is governed by a 13-member Board of Education. Budgeted … ensure that the funding of reserves and capital projects is transparent to component districts and the public by …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/orleans-niagara-board-cooperative-educational-services-financial-management-2016mIrvington Union Free School District – Information Technology (2016M-266)
… not address computer users who do not use the District’s computers for instructional purposes or the inappropriate … violate the acceptable use policy because the District’s web filtering software is not configured to block access. Key … accordingly. Monitor Internet usage and configure the web filtering software to block access to sites that violate …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/irvington-union-free-school-district-information-technology-2016m-266Village of Suffern – Budget Review (B26-6-3)
… 2026-27 budget. Background The Village of Suffern is located in Rockland County. Chapter 99 of the Laws of 2015 … with the fiscal year during which the local government is authorized to issue the deficit obligations, and for each … limit because it includes a tax levy of $12,796,068, which is within the limits established by law. Key Recommendation …
https://www.osc.ny.gov/local-government/audits/village/2026/04/10/village-suffern-budget-review-b26-6-3Falconer Central School District – Financial Management (2016M-146)
… 11, 2016. Background The Falconer Central School District is located in the Towns of Carroll, Ellicott, Ellington, … operates three schools with approximately 1,100 students, is governed by an elected seven-member Board of Education. … Ensure that the amount of unrestricted fund balance is in compliance with the statutory limit and develop a plan …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/falconer-central-school-district-financial-management-2016m-146Trumansburg Central School District – School Lunch Operations (2015M-171)
… 2015. Background The Trumansburg Central School District is located in the Towns of Enfield and Ulysses in Tompkins … the Town of Hector in Schuyler County. The District, which is governed by an elected seven-member Board of Education, … costs and benefits provided to employees. Because it is not possible or practical for the District to achieve the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/trumansburg-central-school-district-school-lunch-operations-2015m-171Belleville-Henderson Central School District – Financial Condition (2016M-46)
… The Belleville-Henderson Central School District is located in the Towns of Adams, Ellisburg and Henderson in … which operates one school with approximately 475 students, is governed by an elected seven-member Board of Education. … that the amount of the District’s unassigned fund balance is in compliance with statutory limits. Develop a formal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/belleville-henderson-central-school-district-financial-condition-2016m-46Beacon City School District – Claims Auditing (2016M-20)
… 30, 2015. Background The Beacon City School District is located in the City of Beacon, Dutchess County. The … operates six schools with approximately 3,400 students, is governed by an elected nine-member Board of Education. … procurement of goods and services when competitive bidding is not required by law, to ensure that the claims auditor has …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/beacon-city-school-district-claims-auditing-2016m-20Norwich City School District – Financial Condition and Cafeteria Operations (2014M-143)
… 22, 2014. Background The Norwich City School District is located in Chenango County. The District, which is governed by an elected seven-member Board of Education, … and the claiming of reimbursements to which the District is not entitled. Unpaid school lunch balances totaled $36,000 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/norwich-city-school-district-financial-condition-and-cafeteria-operationsTown of Minisink – Payroll and Fire Protection and Ambulance Contracts (2017M-14)
… through December 13, 2016. Background The Town of Minisink is located in Orange County and has a population of approximately 4,500. The Town is governed by an elected five-member Town Board. Budgeted … and performing personnel functions and designate who is responsible for keeping time records, approving leave …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-minisink-payroll-and-fire-protection-and-ambulance-contracts-2017m-14Campbell-Savona Central School District -- Budget Review (B2-14-11)
… the District will spend a total of $19.7 million, which is at least $1.1 million short of the District’s projection. … 2014-15 fiscal year in excess of the 4 percent limitation is $100,000 and, therefore, appropriating $469,595 as planned will not ensure that the District is in compliance with statutory limits. The District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/24/campbell-savona-central-school-district-budget-review-b2-14-11Village of Ilion – Information Technology (2015M-34)
… through October 31, 2014. Background The Village of Ilion is located in the Towns of German Flatts and Frankfort, … and has a population of approximately 8,000. The Village is governed by an elected five-member Board of Trustees. … law requiring notification of affected parties when there is a security breach relating to private information. The …
https://www.osc.ny.gov/local-government/audits/village/2015/07/31/village-ilion-information-technology-2015m-34Town of Eastchester – Parking Ticket Collections (2012M-246)
… 2010, to May 31, 2012. Background The Town of Eastchester is located in Westchester County and has a population of approximately 32,000 residents. The Town is governed by an elected five-member Town Board including … record. Town officials stated that parking ticket revenue is not included in the budget as a revenue source, nor are …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-eastchester-parking-ticket-collections-2012m-246