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Oppenheim-Ephratah-St. Johnsville Central School District – Financial Management and Fuel Inventory (2017M-240)
… Johnsville Central School District is located in the towns of Oppenheim, Ephratah, Johnstown and Stratford in Fulton County, the Town of Manheim in Herkimer County and the Town of St. Johnsville in …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/oppenheim-ephratah-st-johnsville-central-school-district-financialBradford Central School District – Financial Management (2016M-253)
… than needed. Ensure that unrestricted fund balance is in compliance with the statutory limit and develop a plan to use …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/bradford-central-school-district-financial-management-2016m-253Groton Central School District – Financial Management (2014M-288)
… audit was to examine the District’s financial activities for the period July 1, 2013 through August 21, 2014. … two schools with 833 students. Budgeted appropriations for the 2014-15 fiscal year are approximately $18.8 million. … funds have excessive balances and no plans or policies for the use of the reserves. Over the last four years, the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/09/groton-central-school-district-financial-management-2014m-288Town of Grand Island – Internal Controls Over Fuel Purchases (2013M-182)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the purchase of fuel for the period January 1, 2012, through June 14, … Town of Grand Island Internal Controls Over Fuel Purchases 2013M182 …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-grand-island-internal-controls-over-fuel-purchases-2013m-182Upper Mohawk Valley Memorial Auditorium Authority – Procurement (2015M-304)
… through June 30, 2015. Background The Upper Mohawk Valley Memorial Auditorium Authority is located in the City of Utica … Authorities Law. The Authority, which operates the Utica Memorial Auditorium, is governed by an appointed seven-member … Upper Mohawk Valley Memorial Auditorium Authority Procurement 2015M304 …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/03/04/upper-mohawk-valley-memorial-auditorium-authority-procurement-2015m-304Wyandanch Union Free School District - Budget Review (B22-7-1)
… 2022-23 budget. Background The Wyandanch Union Free School District (District) is located in Suffolk County. Chapter 18 … 30, 2019. Under Local Finance Law Section 10.10(d), when a school district is authorized by a special or general law to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wyandanch-union-free-school-district-budget-review-b22-7-1City of Olean Housing Authority – Board Oversight (2016M-93)
… July 1, 2013 through January 5, 2016. Background The City of Olean Housing Authority is located in the City of Olean, Cattaraugus County. The Authority, which … City of Olean Housing Authority Board Oversight 2016M93 …
https://www.osc.ny.gov/local-government/audits/city/2016/07/29/city-olean-housing-authority-board-oversight-2016m-93Hudson Housing Authority – Board Oversight (2016M-302)
… May 18, 2016. Background The Hudson Housing Authority is located in the City of Hudson in Columbia County and … low-rent housing for qualified individuals. The Authority is governed by a seven-member Board of Commissioners … by the City Mayor and two commissioners elected by tenants. The operating budget for the low-income housing …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/10/28/hudson-housing-authority-board-oversight-2016m-302Commack Public Library District – Selected Financial Operations (2015M-132)
… with the bylaws. Consult with its legal counsel and take steps to clarify that the Treasurer’s position is a public officer and have the Treasurer take and file an oath of office. …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/commack-public-library-district-selected-financial-operations-2015m-132Northeastern Clinton Central School District – Payroll (2016M-76)
… Superintendent did not compare payroll registers to source documents when certifying payrolls. Three employees were … of the policies. Compare payroll registers to source documents when certifying payrolls. Direct the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/northeastern-clinton-central-school-district-payroll-2016m-76New York Mills Union Free School District – Financial Management (2016M-107)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for the period July 1, 2014 through November 30, 2015. Background The New York Mills Union Free School District is located in the Towns of Whitestown and New …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/new-york-mills-union-free-school-district-financial-management-2016m-107Vestal Central School District – Fund Balances (2017M-91)
… is located in the Towns of Vestal and Binghamton in Broome County and the Town of Owego in Tioga County. The … Use the excess accumulated fund balance for one time expenditures, to fund needed reserves, to pay down debt …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/vestal-central-school-district-fund-balances-2017m-91Tully Central School District – Financial Management (2016M-359)
… Background The Tully Central School District is located in the Towns of Preble and Truxton in Cortland County and the Towns of Fabius, LaFayette, Onondaga, Otisco, Spafford and Tully in Onondaga …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/tully-central-school-district-financial-management-2016m-359Port Chester-Rye Union Free School District – Financial Condition (2015M-147)
… the practice of adopting budgets that levy taxes to pay for costs that could reasonably be paid for using …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/25/port-chester-rye-union-free-school-district-financial-condition-2015m-147Churchville-Chili Central School District – Financial Management (2015M-354)
… six schools with approximately 3,900 students, is governed by an elected nine-member Board of Education. Budgeted … adopted budgets that overestimated operating expenditures by 6 to 7 percent between fiscal years 2012-13 and 2014-15, … funding and expenses of the reserves to date, as required by the reserve funds policy. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/churchville-chili-central-school-district-financial-management-2015m-354Town of Somers – Justice Court (2013M-198)
… approximately $317,000 in fines for adjudicated cases, parking violations and forfeitures for the period January 1, …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-somers-justice-court-2013m-198Town of Sardinia – Tax Relief Rebate Program (2014M-189)
… its local law establishing a tax relief rebate program without a special act from the State Legislature. The Supervisor reviewed and approved rebate applications without Board oversight. Key Recommendations Consider seeking … date and do not issue further rebates under this local law without the special legislation and without clarifying …
https://www.osc.ny.gov/local-government/audits/town/2014/11/14/town-sardinia-tax-relief-rebate-program-2014m-189Town of Richmondville – Administration of Grant Moneys (2013M-374)
… has failed to do so. The Board relied on the developer’s consultants to prepare grant applications on its behalf and … to monitor the project, but it did not review the consultants’ work. Key Recommendations Provide more oversight …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-richmondville-administration-grant-moneys-2013m-374Town of Carmel – Selected Financial Activities (2015M-201)
… activities for the period January 1, 2014 through June 30, 2015. Background The Town of Carmel is located in Putnam … activities for the period January 1 2014 through June 30 2015 …
https://www.osc.ny.gov/local-government/audits/town/2015/11/27/town-carmel-selected-financial-activities-2015m-201Bethpage Fire District – Credit Card and Travel Expenditures (2017M-50)
Bethpage Fire District Credit Card and Travel Expenditures 2017M50
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/09/bethpage-fire-district-credit-card-and-travel-expenditures-2017m-50