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East Bloomfield-Holcomb Fire Department – Financial Operations (2017M-160)
… records. The Treasurer did not provide monthly bank statements or reconciliations to the Board. The … as required by the Department’s bylaws. Prepare monthly bank reconciliations for all bank accounts and provide them to the Board along with the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/17/east-bloomfield-holcomb-fire-department-financial-operationsCheektowaga-Sloan Union Free School District – Financial Condition and Payroll (2017M-94)
… District financial and payroll records for the period July 1, 2015 through March 2, 2017. Background The … District financial and payroll records for the period July 1 2015 through March 2 2017 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/cheektowaga-sloan-union-free-school-district-financial-condition-andTown of St. Armand – Selected Financial Operations (2017M-142)
… 1, 2015 through December 31, 2016. Background The Town of St. Armand is located in Essex County and includes a portion … Town of St Armand Selected Financial Operations 2017M142 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-st-armand-selected-financial-operations-2017m-142City of Watervliet – Financial Condition (2017M-230)
… The purpose of our audit was to determine whether the Council adopted realistic budgets that were structurally … The City is governed by an elected three-member City Council. Budgeted appropriations for the general fund, water … 2017 totaled approximately $16 million. Key Findings The Council adopted general fund budgets that were not …
https://www.osc.ny.gov/local-government/audits/city/2018/02/09/city-watervliet-financial-condition-2017m-230City of Olean – Budget Review (B1-15-2)
… liquidate the accumulated deficit in the City’s general, water and sewer funds as of May 31, 2007. Local Finance Law … The general fund budget does not include an interest payment of $56,708 due on a bond anticipation note. The … to agree with the debt schedule. Ensure that the potential water and sewer rate increases be authorized by the Common …
https://www.osc.ny.gov/local-government/audits/city/2015/03/13/city-olean-budget-review-b1-15-2South Huntington Union Free School District – Financial Condition (2016M-132)
… 1, 2014 through December 31, 2015. Background The South Huntington Union Free School District is located in the Town of Huntington, Suffolk County. The District, which operates … South Huntington Union Free School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/south-huntington-union-free-school-district-financial-condition-2016m-132Rensselaer City School District – Financial Condition (2016M-286)
… Board properly managed the District’s financial operations for the period July 1, 2012 through May 31, 2016. Background … five-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $23.9 … Key Recommendations Adopt structurally balanced budgets for the general fund that include realistic estimates for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/rensselaer-city-school-district-financial-condition-2016m-286Ticonderoga Central School District – Financial Condition (2013M-154)
… Key Findings In recent years the District has struggled with fiscal challenges due to a deteriorating financial … costs and tax increases. The Board balanced its budgets with appropriations of unexpended surplus funds and reserves. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/ticonderoga-central-school-district-financial-condition-2013m-154Valhalla Union Free School District – Financial Condition (2015M-333)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … The Valhalla Union Free School District serves parts of the Towns of Greenburgh, Mount Pleasant and North Castle in Westchester …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/valhalla-union-free-school-district-financial-condition-2015m-333Oakfield-Alabama Central School District – Budgeting (2016M-172)
… audit was to evaluate the District’s budgeting practices for the period July 1, 2011 through April 4, 2016. Background The Oakfield-Alabama Central School District is located in the Towns of … reserves as a funding source in annual budgets but does not use them, and the Board did not establish an …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/oakfield-alabama-central-school-district-budgeting-2016m-172Montauk Union Free School District – Financial Condition (2016M-168)
… in Suffolk County. The District, which operates one school with approximately 475 students, is governed by an elected … that the District’s unassigned fund balance complies with statutory limits. Discontinue the practice of adopting …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/montauk-union-free-school-district-financial-condition-2016m-168Massena Central School District – Financial Condition (2016M-21)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2014 through August 31, 2015. … certiorari reserve to the unrestricted fund balance of the general fund. Formally develop multiyear financial and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/massena-central-school-district-financial-condition-2016m-21Marion Central School District – Tuition Reimbursements (2016M-11)
… in Wayne County. The District, which operates two schools with approximately 790 students, is governed by an elected … made. This review should ensure that calculations comply with contracts and that payments are made only after …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/marion-central-school-district-tuition-reimbursements-2016m-11Lyncourt Union Free School District – Financial Condition (2016M-62)
… The Lyncourt Union Free School District is located in the Town of Salina, Onondaga County. The District, which … three-year period that appropriated a total of $810,000 in fund balance to finance District operations, but none of … fund balance is in compliance with the Real Property Tax Law statutory limits and reduce the amount of unrestricted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lyncourt-union-free-school-district-financial-condition-2016m-62Glen Cove City School District – Portable Electronic Devices and Conflict of Interest (2016M-285)
… July 1, 2014 through February 29, 2016. Background The Glen Cove City School District is located in the City of Glen Cove, Nassau County. The District, which operates six … Glen Cove City School District Portable Electronic Devices …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/glen-cove-city-school-district-portable-electronic-devices-and-conflictErie 1 Board of Cooperative Educational Services – Special Aid Fund (2016M-188)
… Services is a public entity serving 19 component school districts. BOCES, which provides more than 1,400 … with its component districts for the operation of adult and continuing education programs. During the 2013-14 and 2014-15 fiscal years, 22 of the 23 adult education programs realized an operating surplus. Key …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/erie-1-board-cooperative-educational-services-special-aid-fund-2016m-188Copenhagen Central School District – Financial Condition (2016M-142)
… District is located in the Towns of Champion, Rutland and Watertown in Jefferson County and the Towns of Denmark, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/copenhagen-central-school-district-financial-condition-2016m-142Schroon Lake Central School District – Financial Condition (2014M-145)
… in excess of the amount that may be carried over into the next school year. As a result, real property taxes have been … excess of the limit allowed by law is used to reduce the next year’s real property tax levy. Adopt budgets with …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/20/schroon-lake-central-school-district-financial-condition-2014m-145Chittenango Central School District – Financial Management (2016M-294)
Chittenango Central School District Financial Management 2016M294
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/chittenango-central-school-district-financial-management-2016m-294Bellmore-Merrick Central High School District – Financial Condition (2016M-341)
… period July 1, 2012 through June 30, 2016. Background The Bellmore-Merrick Central High School District is located in … appointed from the following elementary school districts: Bellmore Union Free School District (UFSD), North Bellmore UFSD, Merrick UFSD, and North Merrick UFSD. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/bellmore-merrick-central-high-school-district-financial-condition-2016m