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Mount Sinai Union Free School District – Financial Management (2013M-227)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial operations and the use of fund balance for the period July 1, 2011, …

https://www.osc.ny.gov/local-government/audits/school-district/2013/10/16/mount-sinai-union-free-school-district-financial-management-2013m-227

Thousand Islands Central School District – Purchasing (2016M-283)

… in the Towns of Brownville, Cape Vincent, Clayton, Lyme and Orleans in Jefferson County. The District, which operates … The District’s policy did not establish dollar limits and did not specify the number or type of quotes to be … of interest might not be prevented because Board members and staff are asked to disclose relationships pertaining to …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/thousand-islands-central-school-district-purchasing-2016m-283

Red Creek Central School District – Financial Condition (2016M-365)

… through June 9, 2016. Background The Red Creek Central School District is located in the Towns of Butler and Wolcott … multiyear financial and capital plans. … Red Creek Central School District Financial Condition 2016M365 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/red-creek-central-school-district-financial-condition-2016m-365

Livonia Central School District – Software Management (2016M-293)

… Purpose of Audit The purpose of our audit was to assess the District’s software management for the period July 1, … Towns of Avon, Conesus, Geneseo, Groveland, Lima, Livonia and Springwater in Livingston County and the Town of Canadice …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/livonia-central-school-district-software-management-2016m-293

Lisbon Central School District – Cafeteria Cash Receipts (2016M-152)

… Background The Lisbon Central School District is located in the Towns of Lisbon, Madrid and Waddington and the City of Ogdensburg in St. Lawrence County. The District, which operates one …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lisbon-central-school-district-cafeteria-cash-receipts-2016m-152

Lindenhurst Union Free School District – Credit Cards (2016M-179)

… October 31, 2015. Background The Lindenhurst Union Free School District is located in the Town of Babylon in Suffolk … by the credit card policy. … Lindenhurst Union Free School District Credit Cards 2016M179 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/lindenhurst-union-free-school-district-credit-cards-2016m-179

Friendship Central School District –Procurement (2016M-175)

… February 9, 2016. Background The Friendship Central School District is located in the Towns of Friendship, … Wirt in Allegany County. The District, which operates one school with approximately 360 students, is governed by an …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/friendship-central-school-district-procurement-2016m-175

Warsaw Central School District – Financial Management (2016M-278)

… Purpose of Audit The purpose of our audit was to review the District’s financial management activities for the period … of Gainesville, Java, Middlebury, Orangeville, Warsaw and Wethersfield in Wyoming County. The District, which …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/warsaw-central-school-district-financial-management-2016m-278

West Canada Valley Central School District – Access to the Student Information System (2016M-96)

… 31, 2016. Background The West Canada Valley Central School District is located in the Towns of Fairfield, … accounts deemed unnecessary. … West Canada Valley Central School District Access to the Student Information System …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/west-canada-valley-central-school-district-access-student-information

Northeastern Clinton Central School District – Payroll (2016M-76)

… Purpose of Audit The purpose of our audit was to assess the District’s payroll procedures for the period July 1, 2014 … is located in the Towns of Altona, Champlain, Chazy and Mooers in Clinton County. The District, which operates …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/northeastern-clinton-central-school-district-payroll-2016m-76

Village of Hempstead – Budget Review (B17-7-6)

… $4.2 million to liquidate the accumulated deficit in the Village's general, special revenue and internal … that the significant revenue and expenditure projections in the proposed budget are reasonable. Based on the 2017-18 … rely on real property taxes as an increased revenue source in the future is limited. Key Recommendations This budget …

https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-hempstead-budget-review-b17-7-6

About this Report – 2023 Financial Condition Report

… format. The report also presents basic information on trends in State receipts (revenues) and spending …

https://www.osc.ny.gov/reports/finance/2023-fcr/about-report

Watervliet City School District – Fiscal Stress (2014M-149)

… Background The Watervliet City School District is located in the City of Watervliet and the Town of Colonie in Albany County. The District, which is governed by a Board … of unrestricted fund balance to be maintained, resulting in the need to issue revenue and tax anticipation notes to …

https://www.osc.ny.gov/local-government/audits/school-district/2014/11/07/watervliet-city-school-district-fiscal-stress-2014m-149

Carthage Central School District – Financial Condition (2014M-138)

… through December 31, 2013. Background The Carthage Central School District is located in the Towns of Champion, Le Ray, … to appropriate levels, if overfunded. … Carthage Central School District Financial Condition 2014M138 …

https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/carthage-central-school-district-financial-condition-2014m-138

Town of Carlisle – Fund Balance (2017M-106)

… audit was to evaluate the Town’s fund balance management for the period January 1, 2016 through February 7, 2017. … an elected five-member Town Board. Budgeted appropriations for the general and highway funds for 2017 totaled $827,305. Key Findings The Board has not …

https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-carlisle-fund-balance-2017m-106

Town of Hoosick – Departmental Cash Collections and Sales Tax Allocation (2016M-428)

… Purpose of Audit The purpose of our audit was to assess the cash collection procedures at the Town's pool and skating rink and the allocation of sales tax revenue for … Seek legal counsel regarding the return of the $130,615 from the town-wide funds to the part-town funds. … Town of …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hoosick-departmental-cash-collections-and-sales-tax-allocation-2016m-428

Town of Scriba – Board Oversight (2017M-83)

… Purpose of Audit The purpose of our audit was to determine whether Town … officials used competitive methods when procuring goods and services and complied with statutes related to conflicts … Town officials did not seek competition for purchases from 23 vendors totaling $455,638 and a Board member had a …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-scriba-board-oversight-2017m-83

Village of St. Johnsville – Records and Reports (2015M-1)

… located in the Town of St. Johnsville, Montgomery County, and has a population of approximately 1,700. The Village is … appropriations for the general, water, sewer, cemetery and recreational funds for the 2014-15 fiscal year totaled … did not complete accurate bank reconciliations, and numerous bank account balances did not reconcile to the …

https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-st-johnsville-records-and-reports-2015m-1