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Village of Hewlett Neck – Financial Management (2022M-35)
… officials’ budgeting practices, officials collected a four-year total of $505,187 more than necessary in taxes. … between $364,415 in 2017-18 (100 percent of the ensuing year’s budget), and $445,858 in 2019-20 (109 percent of the ensuing year’s budget). Key Recommendations The Board should: Adopt …
https://www.osc.ny.gov/local-government/audits/village/2022/07/08/village-hewlett-neck-financial-management-2022m-35East Islip Union Free School District - Financial Condition Management (2020M-24)
… balance increased by $12.9 million (141 percent) from 2015-16 through 2018-19, due to appropriations being overestimated … by an average of $5.1 million (4.7 percent) per year. Over the last four completed fiscal years, the District … unassigned fund balance equal to 4 percent of the ensuing year’s appropriations. However, when unused appropriated fund …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/east-islip-union-free-school-district-financial-condition-managementApalachin Fire District – Oversight of Financial Operations (2013M-25)
… budget totaled approximately $744,000 for the 2012 fiscal year. Key Findings The District does have adequate financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/10/apalachin-fire-district-oversight-financial-operations-2013m-25City of Lackawanna – Police and Fire Department Work Hours (2014M-298)
… Purpose of Audit The purpose of our audit was to evaluate the City’s management of Police Department work schedules and pay rates and Fire … City of Lackawanna Police and Fire Department Work Hours 2014M298 …
https://www.osc.ny.gov/local-government/audits/city/2015/04/10/city-lackawanna-police-and-fire-department-work-hours-2014m-298Stamford Central School District – Fund Balances (2016M-106)
… Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $9 million. Key Findings Over the … the appropriated fund balance for the 2011-12 through 2015-16 fiscal years was used to finance operations. Restricted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/stamford-central-school-district-fund-balances-2016m-106Sodus Central School District – Financial Management (2016M-392)
… Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $27.5 million. Key Findings For fiscal years 2012-13 through 2015-16, operations resulted in 84 percent of appropriated fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/sodus-central-school-district-financial-management-2016m-392Sherman Central School District – Claims Processing (2016M-352)
… Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $9.5 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/sherman-central-school-district-claims-processing-2016m-352Union Springs Central School District – Retiree Health Insurance Contributions (2016M-75)
… Board of Education. Budgeted appropriations for the 2015-16 fiscal year were $17.8 million. Key Finding The account clerk …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/union-springs-central-school-district-retiree-health-insuranceUnion-Endicott Central School District – Financial Management (2016M-100)
… Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $77.2 million. Key Findings The … budget variance of $20.6 million from 2011-12 through 2015-16. The retirement contribution reserve and the employee …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/union-endicott-central-school-district-financial-management-2016m-100Sewanhaka Central High School District – Student Fees (2016M-296)
… Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $178.8 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/sewanhaka-central-high-school-district-student-fees-2016m-296Royalton-Hartland Central School District – Financial Condition (2015M-275)
… Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $22.9 million. Key Findings District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/royalton-hartland-central-school-district-financial-condition-2015m-275Norwood-Norfolk Central School District – Claims Auditing (2016M-288)
… Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $21 million. Key Findings District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/norwood-norfolk-central-school-district-claims-auditing-2016m-288West Islip Union Free School District – Payroll (2016M-78)
… Total payroll expenditures for the 2014-15 fiscal year were approximately $65 million. Key Findings Two payroll …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/west-islip-union-free-school-district-payroll-2016m-78Whitesville Central School District – Financial Management (2016M-313)
… General fund budgeted appropriations for the 2015-16 fiscal year totaled approximately $6.7 million. Key Findings Because … more than $1.3 million and was 20 percent of the 2015-16 budgeted appropriations, exceeding the statutory limit by …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/whitesville-central-school-district-financial-management-2016m-313North Collins Central School District – Financial Management (2016M-189)
… Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $15.5 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-collins-central-school-district-financial-management-2016m-189Wilson Central School District – Reserves and Fuel Accountability (2016M-44)
… Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $24.9 million. Key Findings Four …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/wilson-central-school-district-reserves-and-fuel-accountability-2016m-44Mount Pleasant-Blythedale Union Free School District – Short-Term Borrowing and Purchasing (2015M-365)
… Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $6.8 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/mount-pleasant-blythedale-union-free-school-district-short-term-borrowingVan Hornesville-Owen D. Young Central School District – Financial Condition (2016M-63)
… Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $5.4 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/van-hornesville-owen-d-young-central-school-district-financial-conditionPeru Central School District – Extra-Classroom Activity Funds (2017M-69)
… Education. Budgeted appropriations for the 2016-17 fiscal year were approximately $45 million. Key Findings The faculty …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/peru-central-school-district-extra-classroom-activity-funds-2017m-69Port Jervis City School District – Financial Condition (2016M-319)
… Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $65 million. Key Findings Over the five-year period 2011-12 through 2015-16, the District’s unrestricted fund balance exceeded …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/port-jervis-city-school-district-financial-condition-2016m-319