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Williamsville Central School District – Financial Management (2016M-274)
… Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $178.2 million. Key Findings For …
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)
… The Yorkshire-Pioneer Central School District is located in the Towns of Arcade, Eagle, Java, Sheldon and Wethersfield in Wyoming County; Farmersville, Freedom, Machias and Yorkshire in Cattaraugus County; Holland and Sardinia in Erie County; …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/yorkshire-pioneer-central-school-district-financial-management-2015m-352Palmyra-Macedon Central School District – Reserves and Fund Balance (2015M-336)
… was to review the District’s fund balance and reserves for the period July 1, 2014 through October 23, 2015. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year were $36.9 million. Key Findings As of June 30, 2015, the District had an account for post-employment benefit liabilities totaling over $7.1 …
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)
… Key Findings The Board does not have a multiyear financial plan. The District does not have an effective process to … Develop and adopt a multiyear financial operating plan to provide a framework for future budgets and to …
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)
… Purpose of Audit The purpose of our audit was to review the BOCES’ management of financial activities for … shared services in which component districts participate to enhance their individual educational programs, is governed … the resulting surpluses totaling approximately $3 million to fund unbudgeted capital projects. BOCES officials have …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/orleans-niagara-board-cooperative-educational-services-financial-management-2016mOrdinary Death Benefit – Career Plan
… may be entitled to an ordinary death benefit, in lieu of a monthly pension, if your death is not attributable to an on-the-job accident. The beneficiaries of active (not retired) members generally are not entitled to a monthly pension benefit. The first $50,000 of this benefit is paid in the form of group term life …
https://www.osc.ny.gov/retirement/publications/1642/ordinary-death-benefitSandy Creek Central School District – Cafeteria Operations (2016M-354)
… was to analyze the school lunch fund’s financial condition for the period July 1, 2015 through June 24, 2016. Background … The Sandy Creek Central School District is located in the Towns of Sandy Creek, Boylston, Orwell, Redfield, … for cafeteria employees is paid from the school lunch fund so the actual cost of operations can be used in making …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/sandy-creek-central-school-district-cafeteria-operations-2016m-354Sag Harbor Union Free School District – Child Care Program (2016M-211)
… review the District’s oversight of its child care program for the period July 1, 2014 through December 31, 2015. … The Sag Harbor Union Free School District is located in the Towns of Southampton and East Hampton in Suffolk … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $37.6 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/sag-harbor-union-free-school-district-child-care-program-2016m-211Tupper Lake Central School District – Records and Reports (2021M-14)
… 292 journal entries for 2019-20 were recorded during each year. Properly account for and close completed capital …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/25/tupper-lake-central-school-district-records-and-reports-2021m-14Village of Westhampton Beach – Internal Controls Over Information Technology (2013M-173)
… Mayor. Budgeted appropriations for the 2012-13 fiscal year were approximately $9.4 million. Key Findings Village …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-westhampton-beach-internal-controls-over-information-technology-2013m-173Buffalo Academy of Science Charter School – School Building Lease (2013M-138)
… purpose of our audit was to examine the School’s process for selecting and negotiating the related financial terms to … school operations for the period July 1, 2006, to April 22, 2013. Background The Buffalo Academy of Science Charter School is located in the City of Buffalo and was established in 2004. The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/buffalo-academy-science-charter-school-school-building-lease-2013m-138Andover Central School District – Internal Controls Over Reserve Funds (2013M-162)
… and submitted to the Board for review that includes a summary statement of projected use and need of the reserve … prepared by the Business Administrator does not include a summary statement. As a result, the Board’s ability to … Ensure that the Business Administrator includes a summary statement of the projected use and need of reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/13/andover-central-school-district-internal-controls-over-reserve-fundsTown of Halfmoon – Financial Condition of the General and Highway Funds (2013M-55)
… The Town’s general fund budget for the 2012 fiscal year was $7.3 million; the budget for the highway fund was …
https://www.osc.ny.gov/local-government/audits/town/2013/08/06/town-halfmoon-financial-condition-general-and-highway-funds-2013m-55College at Brockport – Selected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied … expenses, which are discretionary and under the control of agency management, include car rentals, meals, lodging, … such as airline baggage and travel agency fees. As part of a statewide initiative to determine whether the use of …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/college-brockport-selected-employee-travel-expensesVillage of Bolivar – Financial Condition of Water and Sewer Funds (2013M-125)
… is located in Allegany County. The Village is governed by a Board of Trustees consisting of a Village Mayor and four …
https://www.osc.ny.gov/local-government/audits/village/2013/08/09/village-bolivar-financial-condition-water-and-sewer-funds-2013m-125Village of Albion – Water and Sewer Rents (2013M-108)
… Purpose of Audit The purpose of our audit was to examine internal controls over the billing and collection of water and sewer rents for the period January 1, 2010, to … Village of Albion Water and Sewer Rents 2013M108 …
https://www.osc.ny.gov/local-government/audits/village/2013/06/21/village-albion-water-and-sewer-rents-2013m-108Village of Bellerose – Procurement and Cash Receipts (2014M-218)
… using competition. The Board did not adopt policies to govern the use of the Village’s credit cards. The Treasurer … services. Adopt comprehensive policies and procedures to govern the use of credit cards. Develop and adopt written …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bellerose-procurement-and-cash-receipts-2014m-218Town of Byron – Internal Controls Over Justice Court Operations (2012M-208)
… the Town’s internal controls over Justice Court operations for the period January 1, 2011, through September 20, 2012. Background The Town of Byron is located in Genesee County and has a population of about 2500. The … four council members, is the legislative body responsible for managing Town operations. The Board has the overall …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-byron-internal-controls-over-justice-court-operations-2012m-208DiNapoli: Feds Must Step Up or NYC Metro Region Faces End of Public Transit As We Know It
… of a precipice. Without a significant infusion of federal funds, the region faces service cuts in 2021 that would …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-feds-must-step-or-nyc-metro-region-faces-end-public-transit-we-know-itFormer Perry Ambulance Service Manager Pleads Guilty To Larceny
… Manager Darcy J. Conaway pled guilty to petit larceny for stealing more than $5,000 from ambulance funds, according … Manager Darcy J Conaway pled guilty to petit larceny for stealing more than $5000 from ambulance funds …
https://www.osc.ny.gov/press/releases/2020/01/former-perry-ambulance-service-manager-pleads-guilty-larceny