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Gardiner Fire District – Length of Service Award Program (2013M-265)

… 29, 2013. Background The Gardiner Fire District is located in the Town of Gardiner in Ulster County. The District is governed by an elected five-member Board of Fire Commissioners. The …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/gardiner-fire-district-length-service-award-program-2013m-265

Mechanicville City School District – Financial Condition (2017M-93)

… Education. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $23.9 million. Key Findings From …

https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/mechanicville-city-school-district-financial-condition-2017m-93

Rensselaer County – Public Health Department Receipts (2013M-18)

… health, social services, and public works. For the fiscal year ending December 31, 2012, the County adopted a budget of … properly accounted for and remitted to Finance over a six-year period. Key Recommendations Continue to monitor the cash …

https://www.osc.ny.gov/local-government/audits/county/2013/03/26/rensselaer-county-public-health-department-receipts-2013m-18

Salamanca City School District – Financial Management and Payroll (2017M-138)

… of Audit The purpose of our audit was to evaluate the District’s financial management practices and employee … 2013 through May 19, 2017. Background The Salamanca City School District is located in the City of Salamanca and the …

https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/salamanca-city-school-district-financial-management-and-payroll-2017m-138

Oppenheim-Ephratah-St. Johnsville Central School District – Financial Management and Fuel Inventory (2017M-240)

… managed District finances by adopting realistic budgets and developing and implementing a long-term financial plan, and whether District officials adequately safeguarded fuel …

https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/oppenheim-ephratah-st-johnsville-central-school-district-financial

Vestal Central School District – Fund Balances (2017M-91)

… Education. Budgeted appropriations for the 2017-18 fiscal year total approximately $76.2 million. Key Findings District …

https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/vestal-central-school-district-fund-balances-2017m-91

New York Mills Union Free School District – Financial Management (2016M-107)

… Education. Budgeted appropriations for the 2015-16 fiscal year were approximately $13.5 million. Key Findings The … and adopt a multiyear financial plan for a three- to five-year period that addresses the District’s use of fund balance …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/new-york-mills-union-free-school-district-financial-management-2016m-107

York Central School District – Online Banking (2016M-295)

… Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $16.8 million. Key Findings District …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/york-central-school-district-online-banking-2016m-295

Young Women’s College Prep Charter School of Rochester – Information Technology (2016M-24)

… The School had operating expenses for the 2014-15 fiscal year of approximately $2.7 million. Key Findings The Board …

https://www.osc.ny.gov/local-government/audits/school-district/2016/05/06/young-womens-college-prep-charter-school-rochester-information-technology

Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) – Multiyear Planning and Software Management (2016M-249)

… boards of the component districts. BOCES’ 2015-16 fiscal year budgeted appropriations were approximately $102.7 … documented multiyear financial plan for a three- to five-year period and continually update plans based on changes …

https://www.osc.ny.gov/local-government/audits/boces/2016/12/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-boces

Lancaster Central School District – Financial Condition (2016M-101)

… Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $100 million. Key Findings During …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lancaster-central-school-district-financial-condition-2016m-101

Sayville Union Free School District – Financial Condition and Cellular Telephones (2015M-86)

… audit were to evaluate the District’s financial activities and cellular telephone purchases and use for the period July 1, 2013 through August 31, 2014. … its adopted budgets, experienced large operating surpluses and did not use the appropriated fund balance included in its …

https://www.osc.ny.gov/local-government/audits/school-district/2015/08/14/sayville-union-free-school-district-financial-condition-and-cellular

Port Chester-Rye Union Free School District – Financial Condition (2015M-147)

… Education. Budgeted appropriations for the 2014-15 fiscal year were approximately $88.4 million. Key Findings The Board … reserves were funded by transfers of surplus funds at year-end rather than through appropriations in budgets voted …

https://www.osc.ny.gov/local-government/audits/school-district/2015/09/25/port-chester-rye-union-free-school-district-financial-condition-2015m-147

Chester Union Free School District – Financial Management and Board Oversight (2016M-95)

… of Chester, Orange County. The District, which operates two schools with approximately 1,070 students, is governed by … fund balance in accordance with statutory requirements and did not use the excess fund balance to reduce real property taxes or other appropriate purposes, and needs to improve the transparency of the budget process. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/chester-union-free-school-district-financial-management-and-board

Brushton-Moira Central School District – Financial Condition (2015M-340)

… Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $17.8 million. Key Findings The …

https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/brushton-moira-central-school-district-financial-condition-2015m-340

Brighton Central School District – Separation Payments (2016M-119)

… Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $71.9 million. Key Findings Three …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/brighton-central-school-district-separation-payments-2016m-119

Harpursville Central School District – Financial Management (2013M-261)

… District’s budgeted expenditures for the 2013-14 fiscal year were approximately $16.1 million. Key Findings The Board … ensure that fund balances were reasonable. For the five-year period ending June 30, 2013, District officials planned … exceeded the statutory maximum of 4 percent of the ensuing year’s budget during this period, ranging from 21 percent to …

https://www.osc.ny.gov/local-government/audits/school-district/2014/01/03/harpursville-central-school-district-financial-management-2013m-261

Corinth Central School District – Financial Condition (2015M-68)

… Background The Corinth Central School District is located in the Towns of Corinth, Day, Greenfield, Hadley and Wilton in Saratoga County and the Town of Lake Luzerne in … seven-member Board of Education, operates two schools with approximately 1,200 students. General fund budgeted …

https://www.osc.ny.gov/local-government/audits/school-district/2015/06/05/corinth-central-school-district-financial-condition-2015m-68