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Willsboro Central School District – Financial Condition (2015M-362)
… The Willsboro Central School District is located in the Towns of Chesterfield, Essex, Lewis, Westport and … 12 percentage points. District officials did not develop a multiyear financial plan. Key Recommendations Adopt budgets … and reduce the amount of unrestricted fund balance in a manner than benefits District residents. Develop a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/willsboro-central-school-district-financial-condition-2015m-362Phelps-Clifton Springs Central School District – Financial Condition (2016M-269)
… Phelps-Clifton Springs Central School District is located in the Towns of Arcadia, Hopewell, Junius, Lyons, Manchester, Phelps and Seneca in Ontario County. The District, which operates two schools … estimates of expenditures and the use of fund balance in the annual budget. Review all reserve balances and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/phelps-clifton-springs-central-school-district-financial-condition-2016mPatchogue-Medford Union Free School District – Budget Review (B17-7-2)
… the significant revenue and expenditure projections in the District's proposed budget for the 2017-18 fiscal year … The Patchogue-Medford Union Free School, located in Suffolk County, is authorized to issue debt in an aggregate principal amount not to exceed $6 million to …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/09/patchogue-medford-union-free-school-district-budget-review-b17-7-2Copiague Fire District – Credit Card Purchases (2019M-98)
… 28 charges totaling $5,786 for refreshments that were in violation of New York State Public Officers Law. The Board approved $1,488 in charges that were not for valid District purposes. Key … and valid expenditures. Except as indicated in Appendix A, District officials generally agreed with the findings in …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-credit-card-purchases-2019m-98Sherburne-Earlville Central School District – Emplolyee Benefits (2024M-67)
… when leave buybacks were processed or record leave in the District’s leave tracking system. In addition, … collective bargaining agreements (CBAs) or contracts. As a result: 60 employees were credited with either more leave … employees’ vacation accruals were not properly reduced by a total of 18 days, valued at $8,640. 16 employees used 34 …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-emplolyee-benefits-2024m-67Bowmansville Volunteer Fire Association, Inc. - Financial Management (2015M-10)
… Bowmansville Volunteer Fire Association, Inc. is located in the Town of Lancaster in Erie County. The Fire Company, which has a five-member Board of Directors, provides fire protection to a portion of a fire protection district located in the Town …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/03/08/bowmansville-volunteer-fire-association-inc-financialTown of Warsaw – Tax Collection Remittance (P1-24-22)
… the timeframes established by Town Law Section 35. As a result, funds were not provided to finance Town and County operations in a timely manner. The Clerk did not remit taxes totaling …
https://www.osc.ny.gov/local-government/audits/town/2025/01/17/town-warsaw-tax-collection-remittance-p1-24-22Warren County – Occupancy Tax and Weights and Measures (2016M-346)
… Purpose of Audit The purpose of our audit was to assess oversight of the occupancy tax and compliance with … $144 million. Key Findings The County possibly could have collected an additional $1.9 million in occupancy tax … The Director of the Department of Weights and Measures did not conduct inspections of all potentially eligible …
https://www.osc.ny.gov/local-government/audits/county/2017/03/31/warren-county-occupancy-tax-and-weights-and-measures-2016m-346Baldwin Union Free School District – Non-instructional Overtime (2017M-128)
The audit was to examine the Districts overtime for noninstructional employees for the period July 1 2015 through December 1 2016
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/baldwin-union-free-school-district-non-instructional-overtime-2017m-128Chautauqua Utility District – Banking (2017M-121)
… January 1, 2014 through March 27, 2017. Background The Chautauqua Utility District, which is located within the Town of Chautauqua in Chautauqua County, provides water, sewer and lighting … Chautauqua Utility District Banking 2017M121 …
https://www.osc.ny.gov/local-government/audits/district/2017/10/13/chautauqua-utility-district-banking-2017m-121Perry Central School District – Financial Management (2017M-118)
… Background The Perry Central School District is located in the Towns of Perry, Castile, Warsaw and Covington in Wyoming County and a portion of the Town of Leicester in Livingston County. The … of fund balance in the annual budget. Use excess funds in a manner that benefits District taxpayers. Update the reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/06/perry-central-school-district-financial-management-2017m-118Village of Ravena – Departmental Collections and Leave Accruals (2017M-56)
… collections were adequately supported, recorded in the accounting records and deposited timely and intact, … whether Village employees received and used leave accruals in accordance with Village policies for the period June 1, … located in the Town of Coeymans in Albany County and has a population of approximately 3,400. The Village is governed …
https://www.osc.ny.gov/local-government/audits/village/2017/09/29/village-ravena-departmental-collections-and-leave-accruals-2017m-56Town of Angelica – Justice Court Operations (2018M-11)
… deposited, disbursed and reported all fines and fees in a timely and accurate manner for the period January 1, … The Town of Angelica is located in Allegany County and has a population of approximately 1,400. The Town is governed by …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/04/27/town-angelica-justice-court-operations-2018m-11Schalmont Central School District – Financial Condition Management (2018M-15)
… Purpose of Audit The purpose of our audit was to determine whether District officials … The Schalmont Central School District serves the Towns of Rotterdam, Princetown and Duanesburg in Schenectady …
https://www.osc.ny.gov/local-government/audits/school-district/2018/04/13/schalmont-central-school-district-financial-condition-management-2018m-15Fabius-Pompey Central School District – Information Technology (2016M-237)
… The Fabius-Pompey Central School District is located in the Towns of Cazenovia, Cuyler, Fabius, LaFayette and … used in 2013 or earlier. The District has not configured a banner message to display at logon that warns users about … accounts no longer needed are disabled or removed in a timely manner. Configure all District computers and servers …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/fabius-pompey-central-school-district-information-technology-2016m-237Clyde-Savannah Central School District – Financial Condition (2015M-338)
… The Clyde-Savannah Central School District is located in the Towns of Butler, Galen, Lyons, Rose and Savannah in Wayne County and the Towns of Junius and Tyre in Seneca County. The District, which operates two schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/clyde-savannah-central-school-district-financial-condition-2015m-338Babylon Union Free School District – Financial Condition (2015M-323)
… The Babylon Union Free School District is located in the Town of Babylon, Suffolk County. The District, which … not use 94 percent of appropriated fund balance, resulting in unrestricted fund balance that exceeds legal limits. The … Use the surplus unrestricted fund balance in a manner that benefits District residents, adopt reasonable …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/babylon-union-free-school-district-financial-condition-2015m-323Jasper-Troupsburg Central School District – Financial Condition (2015M-22)
… The Jasper-Troupsburg Central School District is located in the Towns of Cameron, Canisteo, Jasper, Rathbone, … adopted structurally balanced budgets nor has it adopted a fund balance policy, resulting in a decrease in the amount of fund balance to precariously low …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/27/jasper-troupsburg-central-school-district-financial-condition-2015m-22Town of Chazy – Water and Sewer District Financial Operations (2017M-42)
… October 31, 2016. Background The Town of Chazy is located in Clinton County and has a population of approximately 4,285. The Town is governed by … billed, collected and enforced. Customers were not billed in accordance with the Board-established rates, resulting in …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-chazy-water-and-sewer-district-financial-operations-2017m-42Dalton-Nunda Central School District – Separation Payments (2015M-142)
… year totaled approximately $19.3 million. Key Findings One employee was paid $15,895 that was not consistent with the written collective bargaining agreement, one employee improperly received a separation payment of $1,777 and one employee was underpaid $2,323. District officials have not …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/18/dalton-nunda-central-school-district-separation-payments-2015m-142