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Fairport Central School District – Financial Condition and Capital Improvement Project Expenditures (2013M-23)
… of Perinton, in Monroe County. The District is governed by the Board of Education which comprises seven elected … for a capital improvement project (CIP), as required by the District’s policy. Expenditures for architectural …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/fairport-central-school-district-financial-condition-and-capitalTown of Caledonia – Financial Management (2013M-363)
… Purpose of Audit The purpose of our audit was to review the Town’s management practices for the period … Supervisor did not provide each Board member with budget-to-actual reports to monitor the budget throughout the year. The board did not …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-caledonia-financial-management-2013m-363DiNapoli: Local Governments Challenged by Slow Revenue Growth
… governments are seeing sales tax revenue growth slow and state aid remain essentially flat while they and school districts are coping with tax cap and tax freeze initiatives that limit growth in property …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-local-governments-challenged-slow-revenue-growthDiNapoli: Binghamton City School Finances Progressing
… by officials in the Binghamton City School District have helped to improve the district’s fiscal condition, … Thomas P. DiNapoli. “School officials in Binghamton have worked diligently to keep their district’s finances on … opportunities and reaching shared-services agreements have enabled the district to weather reductions in aid and …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-binghamton-city-school-finances-progressingSherrill City School District – Reserve Funds (2017M-247)
… which has approximately 1,880 students, is governed by a nine-member Board of Education. General fund budgeted … reserve. The tax certiorari reserve is overfunded by $4.5 million. Key Recommendations Adopt policies for …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/02/sherrill-city-school-district-reserve-funds-2017m-247Kenmore Housing Authority – Selected Financial Operations (2017M-157)
… Purpose of Audit The purpose of our audit was to review the Authority’s recovery fund and credit/charge … Board of Commissioners, was established in 1970 to provide low-income housing for qualified individuals. … for payment. The Board did not establish adequate controls to properly monitor the use of credit cards. Key …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/01/26/kenmore-housing-authority-selected-financial-operations-2017m-157Willsboro Central School District – Financial Condition (2015M-362)
… over the past three years. The District has accumulated fund balance that exceeds the statutory limit by nearly 12 … appropriations. Ensure that the District’s unrestricted fund balance is in compliance with statutory limits and reduce the amount of unrestricted fund balance in a manner than benefits District residents. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/willsboro-central-school-district-financial-condition-2015m-362Putnam Central School District – Budgeting (2015M-243)
… Purpose of Audit The purpose of our audit was to review the District’s budgeting process for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/putnam-central-school-district-budgeting-2015m-243Parishville-Hopkinton Central School District – Financial Management (2017M-72)
… has approximately 430 students. The District is governed by a Board of Education. General fund budgeted appropriations … estimated appropriations that exceeded actual expenditures by a total of $2.5 million, or an average of 8 percent, over …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/16/parishville-hopkinton-central-school-district-financial-management-2017mSharon Springs Central School District – Financial Condition (2016M-39)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … surplus funds that will not be used. Develop a plan to use the surplus fund balance in a manner that benefits …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/sharon-springs-central-school-district-financial-condition-2016m-39Starpoint Central School District – Financial Condition (2015M-266)
… Niagara County. The District, which operates four schools with approximately 2,700 students, is governed by an elected … in a manner that benefits the taxpayers and in accordance with applicable statutory provisions. Properly report and use …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/starpoint-central-school-district-financial-condition-2015m-266Town of Wappinger – Financial Condition (2013M-94)
… financial condition and budgeting practices for the period January 1, 2010, through December 31, 2012. Background The … in Dutchess County and has a population of approximately 26,275. An elected five-member Town Board is the legislative …
https://www.osc.ny.gov/local-government/audits/town/2013/06/21/town-wappinger-financial-condition-2013m-94Town of Minden – Budgeting (2014M-366)
… Purpose of Audit The purpose of our audit was to review the Town’s budgeting … in Montgomery County and includes the Village of Fort Plain within its boundaries. The Town, which is governed by …
https://www.osc.ny.gov/local-government/audits/town/2015/05/29/town-minden-budgeting-2014m-366Town of Inlet – Capital Project Accounting and Internal Controls Over Cottage Rental Receipts (2015M-16)
… Purpose of Audit The purpose of our audit was to determine if the accounting for capital projects was … The Board did not establish an adequate receipt process to ensure that the Clerk recorded and deposited money … accounting system and that monthly reports are submitted to the Supervisor which accurately reflect all cottage rental …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-inlet-capital-project-accounting-and-internal-controls-over-cottage-rentalTown of Bennington - Financial Management (2019M-249)
… guide the budget development process or establish reserve funds to help finance future capital needs. Key …
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-bennington-financial-management-2019m-249Schenevus Central School District – Budgeting (2014M-123)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for the period July … was not formally established and was not funded according to statutory requirements, and the insurance and debt service … compliance with statutory requirements and develop a plan to reduce excessive balances. … Schenevus Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/schenevus-central-school-district-budgeting-2014m-123Town of Stanford – Financial Management (2021M-130)
… in a 58 percent decrease in real property taxes. Adopted a 2021 budget with a $749,159 increase in the tax levy over the …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-stanford-financial-management-2021m-130Belfast Central School District – Reserve Funds (2021M-135)
… the Belfast Central School District (District) Board of Education (Board) and District officials properly … reserve fund policy. Develop a plan to use the funds in the debt reserve as required. Review all reserve balances … action. Appendix B includes our comment on an issue raised in the District’s response. … Determine whether the Belfast …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/belfast-central-school-district-reserve-funds-2021m-135Town of Taylor – Financial Management (2016M-391)
… a manner that benefits Town residents. Annually audit, or have an independent accountant audit, the Supervisor's … for, monthly bank reconciliations are performed and any discrepancies are promptly investigated and corrected. … …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-taylor-financial-management-2016m-391Port Byron Central School District – Financial Condition (2014M-71)
… Savannah in Wayne County. The District, which is governed by an elected seven-member Board of Education, operates two … fiscal years but the fund balance actually increased by nearly $1.4 million. District officials have not created a …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/03/port-byron-central-school-district-financial-condition-2014m-71