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City of Yonkers – Information Technology (2017M-86)
… of Audit The purpose of our audit was to determine whether City officials established adequate internal controls over … is the fourth largest city in New York State, with a population of more than 200,000. The City is governed by an …
https://www.osc.ny.gov/local-government/audits/city/2017/08/11/city-yonkers-information-technology-2017m-86Moravia Central School District – Cafeteria Operations (2016M-4)
… records. Establish procedures to ensure cash receipts are accounted for, including adequately segregating the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/moravia-central-school-district-cafeteria-operations-2016m-4Schroon Lake Central School District – Financial Condition (2014M-145)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … Lake Central School District is located in the Towns of Schroon Lake and North Hudson in Essex County and the Town …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/20/schroon-lake-central-school-district-financial-condition-2014m-145Onteora Central School District – Information Technology (2015M-92)
… through November 5, 2014. Background The Onteora Central School District serves students in the Ulster County Towns of … maintain up-to-date inventory records. … Onteora Central School District Information Technology 2015M92 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/onteora-central-school-district-information-technology-2015m-92Batavia City School District – Financial Condition (2016M-160)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … the Board appropriated fund balance in the annual budgets to help finance operations, these amounts were not needed …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/batavia-city-school-district-financial-condition-2016m-160Owego Apalachin Central School District – Capital Project and Financial Condition (2014M-109)
… seven-member Board of Education, operates four schools with approximately 2,200 students. General fund budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/owego-apalachin-central-school-district-capital-project-and-financialTiconderoga Central School District – Financial Condition (2013M-154)
… of July 1, 2010, through December 31, 2012. Background The Ticonderoga Central School District is located in portions of the Towns of Ticonderoga, in Essex County, and Hague, in Warren County. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/ticonderoga-central-school-district-financial-condition-2013m-154Goshen Central School District – Financial Condition (2017M-46)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, 2015 … through January 9, 2017. Background The Goshen Central School District is located in the Village of Goshen, Orange …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/goshen-central-school-district-financial-condition-2017m-46Valhalla Union Free School District – Financial Condition (2015M-333)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, … real property taxes than necessary. Use the excess reserve funds identified in this report in a manner that benefits …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/valhalla-union-free-school-district-financial-condition-2015m-333Copenhagen Central School District – Financial Condition (2016M-142)
… July 1, 2014 through December 31, 2015. Background The Copenhagen Central School District is located in the Towns of … fund in a manner that benefits District residents. … Copenhagen Central School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/copenhagen-central-school-district-financial-condition-2016m-142KIPP Tech Valley Charter School – Enrollment and Billing (2012M-256)
… Article 56. The KIPP Tech Valley Charter School, located in the City of Albany, Albany County, is governed by a Board … comprises eight voting members. The School was established in 2004 under SUNY authorization and provides elementary education for approximately 300 students in the fifth through the eighth grades. The School’s budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/kipp-tech-valley-charter-school-enrollment-and-billing-2012m-256East Aurora Union Free School District – High School Extra-Classroom Activity Funds (2016M-163)
… June 13, 2016. Background The East Aurora Union Free School District is located in the Towns of Aurora, Colden and Elma …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/east-aurora-union-free-school-district-high-school-extra-classroomOakfield-Alabama Central School District – Budgeting (2016M-172)
… Purpose of Audit The purpose of our audit was to evaluate the District’s budgeting practices for the period … used a minor amount of the fund balance it appropriated to finance operations. Unrestricted fund balance exceeded the … is in compliance with statutory limits and develop a plan to use fund balance in a manner than benefits District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/oakfield-alabama-central-school-district-budgeting-2016m-172Town of Ballston - Water Fund Financial Operations (2023M-60)
… rates were applied consistently, and meters were accounted for. The water clerk (clerk) inaccurately relevied all 25 … or delivered with water used and could not account for water totaling $300,000. To meet minimum purchase … requirements, the Town paid the Town of Glenville $135,000 for 38.5 million gallons of water it did not receive or use. …
https://www.osc.ny.gov/local-government/audits/town/2023/12/15/town-ballston-water-fund-financial-operations-2023m-60Village of Mexico – Financial Management (2023M-170)
… more taxes were levied than needed to fund operations. For the four fiscal years reviewed (2019-20 through 2022-23), … and expenditures were overestimated by a total of $287,238 for the audit period. Appropriated fund balance of $216,780 … surplus fund balance. Additionally, the property tax levy for 2023-24 was $509,000 while the Village had over $1.1 …
https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-mexico-financial-management-2023m-170DiNapoli: State Pension Fund Valued at $246.3 Billion at End of Second Quarter
… kind of volatility is why we have a long-term perspective with a well-diversified portfolio, ensuring the strength of …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-state-pension-fund-valued-246-point-3-billion-end-second-quarterPutnam Northern Westchester County Board of Cooperative Educational Services – Overtime (2023M-82)
… Paid a total of $66,295 to 13 employees for work on Saturdays that included $22,091 additional pay for working overtime on a Saturday. However, the BOCES Classified Employees’ …
https://www.osc.ny.gov/local-government/audits/boces/2023/11/17/putnam-northern-westchester-county-board-cooperative-educational-services-overtimeJamestown City School District – Financial Condition (2015M-120)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … The Jamestown City School District is located in the City of Jamestown and Towns of Busti, Carroll, Ellicott and Kiantone in Chautauqua …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/jamestown-city-school-district-financial-condition-2015m-120Addison Central School District – Financial Condition (2016M-30)
… audit was to examine the District’s financial condition for the period July 1, 2012 through December 15, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $28.8 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/addison-central-school-district-financial-condition-2016m-30Wayne Central School District – Financial Management and Property Purchase and Disposal (2014M-152)
… Purpose of Audit The purpose of our audit was to determine whether the District … ensure that District property was purchased and disposed of in a legitimate and cost-effective manner for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/wayne-central-school-district-financial-management-and-property-purchase