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Webster Central School District - Financial Condition (2018M-109)
… million of fund balance (approximately $5.5 million each year) in the 2013-14 through 2017-18 budgets as a financing …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/14/webster-central-school-district-financial-condition-2018m-109Village of Candor – Fund Balance (2017M-148)
… Board. Budgeted appropriations for the 2017-18 fiscal year for the general fund are $297,735 and for the water fund …
https://www.osc.ny.gov/local-government/audits/village/2017/10/27/village-candor-fund-balance-2017m-148Islip Housing Authority – Cash Disbursements (2017M-167)
… the tenants. Operating expenditures for the 2016-17 fiscal year totaled $18,653,655. Key Findings The Director and …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/10/27/islip-housing-authority-cash-disbursements-2017m-167Fulton City School District – Non-Payroll Cash Disbursements (2017M-144)
… students. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $70.4 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/fulton-city-school-district-non-payroll-cash-disbursements-2017m-144Dunkirk City School District – Financial Management (2017M-122)
… City School District is located in the City of Dunkirk and the Towns of Dunkirk and Sheridan in Chautauqua County. The District, which … year totaled more than $40 million. Key Findings The Board and District officials consistently overestimated …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/dunkirk-city-school-district-financial-management-2017m-122Perry Central School District – Financial Management (2017M-118)
… of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2013 through February 24, 2017. Background The Perry Central School District is located in the Towns of Perry, Castile, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/06/perry-central-school-district-financial-management-2017m-118Village of Ravena – Departmental Collections and Leave Accruals (2017M-56)
… Trustees. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $3.3 million. Key Findings … accrual balances were overstated by 648 hours, valued at $16,779. Key Recommendations Maintain adequate records to …
https://www.osc.ny.gov/local-government/audits/village/2017/09/29/village-ravena-departmental-collections-and-leave-accruals-2017m-56Baldwin Union Free School District – Non-instructional Overtime (2017M-128)
… were approximately $68 million for the 2016-17 fiscal year, or 54 percent of the general fund budget, of which $9 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/baldwin-union-free-school-district-non-instructional-overtime-2017m-128Riverhead Central School District – Vendor Master File (2017M-139)
… fund budgeted appropriations for the 2016-17 fiscal year totaled approximately $130.7 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/riverhead-central-school-district-vendor-master-file-2017m-139Schalmont Central School District – Financial Condition Management (2018M-15)
… exceeded the statutory limit at the end of the 2015-16 and 2016-17 fiscal year. The general fund’s reported results of operations and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/04/13/schalmont-central-school-district-financial-condition-management-2018m-15Holland Patent Central School District – Access to the Student Information System (2016M-326)
… Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $31 million. Key Findings District …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/holland-patent-central-school-district-access-student-information-systemVillage of Alfred – Information Technology (2017M-236)
… Trustees. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $2.3 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-alfred-information-technology-2017m-236City of Hornell – Information Technology (2017M-293)
… Council. Budgeted appropriations for the 2017-18 fiscal year total approximately $13 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/city/2018/03/23/city-hornell-information-technology-2017m-293Ticonderoga Central School District – Transportation State Aid and Extra-Classroom Activity Funds (2017M-182)
… Board. Budgeted appropriations for the 2016-17 fiscal year totaled $20.1 million. Key Findings The District did not …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/ticonderoga-central-school-district-transportation-state-aid-and-extraEast Islip Public Library – Cash Receipts (2017M-223)
… Purpose of Audit The purpose of our audit was to determine whether Library staff properly collected, … press-numbered receipts, cash register receipts or a cash log that indicates when and from whom payment was … so that no one individual controls several key phases of a transaction. … East Islip Public Library Cash Receipts …
https://www.osc.ny.gov/local-government/audits/library/2017/12/22/east-islip-public-library-cash-receipts-2017m-223Kingston City School District – Fixed Assets (2017M-214)
… students. Budgeted appropriations for the 2016-17 fiscal year totaled $161 million. Key Findings Assets were not …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/15/kingston-city-school-district-fixed-assets-2017m-214Hillside Public Library of New Hyde Park – Claims Processing (2017M-175)
… 31, 2016. Background The Hillside Public Library of New Hyde Park (Library) is a school district public library … Board of Trustees, was created by a special act of the State Legislature in 1961. Budgeted appropriations for the … are attached to each claim. … Hillside Public Library of New Hyde Park Claims Processing 2017M175 …
https://www.osc.ny.gov/local-government/audits/library/2017/12/08/hillside-public-library-new-hyde-park-claims-processing-2017m-175Village of Massapequa Park – Claims Audit and Leave Accruals (2017M-193)
… authorized for such payment under Village Law. Noteworthy Achievement Village officials ensured that leave accruals and …
https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-massapequa-park-claims-audit-and-leave-accruals-2017m-193City of Yonkers – Payroll (2017M-212)
… leave only when they have enough to use. … City of Yonkers Payroll 2017M212 …
https://www.osc.ny.gov/local-government/audits/city/2018/03/02/city-yonkers-payroll-2017m-212Poughkeepsie Housing Authority – Procurement and Information Technology Controls (2017M-222)
… of Commissioners. Expenditures for the 2016-17 fiscal year totaled approximately $5.9 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/02/16/poughkeepsie-housing-authority-procurement-and-information-technology