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PUC Achieve Charter School – Board Oversight (2016M-316)
… through March 30, 2016. Background The PUC Achieve Charter School, located in the City of Rochester in Monroe County, is a public school financed by …
https://www.osc.ny.gov/local-government/audits/school-district/2017/05/05/puc-achieve-charter-school-board-oversight-2016m-316Oxford Academy and Central School District – Financial Management (2016M-6)
… of Audit The purpose of our audit was to evaluate the District’s financial management practices for the period July … 19, 2015. Background The Oxford Academy and Central School District is located in the Towns of Coventry, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/oxford-academy-and-central-school-district-financial-management-2016m-6Naples Central School District – Online Banking (2015M-143)
… of our audit was to evaluate internal controls related to online banking for the period July 1, 2013 through June 16, … The Board and District officials have established adequate online banking internal controls to ensure sufficient …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/11/naples-central-school-district-online-banking-2015m-143Caledonia-Mumford Central School District – Online Banking (2016M-227)
… The Caledonia-Mumford Central School District is located in the Town of Le Roy in Genesee County, the Town of Caledonia in Livingston County and the Towns of Chili, Riga and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/21/caledonia-mumford-central-school-district-online-banking-2016m-227Chautauqua Lake Central School District – Nonresident Tuition (2016M-7)
… Purpose of Audit The purpose of our audit was to review the District’s nonresident tuition billing procedures for the … November 19, 2015. Background The Chautauqua Lake Central School District is located in the Towns of Chautauqua, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/chautauqua-lake-central-school-district-nonresident-tuition-2016m-7Orchard Park Central School District – School Bus Procurement and Reserves (2013M-368)
… were consistent with State contract pricing for the 16 school buses they purchased in 2012-13 and 2013-14. As a result, they overpaid by $12,080 for non-OEM options …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/orchard-park-central-school-district-school-bus-procurement-and-reservesVillage of Waverly – Parks and Recreation Department Financial Activities (2021M-12)
… (Village) officials established adequate controls over Parks and Recreation Department (Department) financial activities. Key … for the scholarship program. … audit village waverly parks recreation …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-waverly-parks-and-recreation-department-financial-activities-2021m-12Village of Quogue – Justice Court (2015M-18)
… 28, 2014. Background The Village of Quogue is located in the Town of Southampton, Suffolk County, and has a … Village operates a Justice Court that collected $315,781 in fines, fees and surcharges and $55,235 in bail deposits during the audit period. Key Findings The …
https://www.osc.ny.gov/local-government/audits/village/2015/05/08/village-quogue-justice-court-2015m-18Stamford Central School District – Fund Balances (2016M-106)
… Background The Stamford Central School District is located in the Towns of Stamford, Harpersfield, Kortright and Roxbury in Delaware County and the Towns of Jefferson and Gilboa in Schoharie County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/stamford-central-school-district-fund-balances-2016m-106Randolph Academy Union Free School District – Financial Management (2015M-248)
… to review the District’s financial management practices for the period July 1, 2009 through September 25, 2015. … Board of Education. General fund budgeted appropriations for the 2014-15 fiscal year totaled approximately $7.2 … rates, with which it rebills districts and agencies for services, from the State Education Department (SED) an …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/randolph-academy-union-free-school-district-financial-management-2015mHewlett-Woodmere Union Free School District – Financial Condition (2016M-402)
… Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $113.6 million. Key … three-year period, the appropriated fund balance totaling $9.6 million was not used, resulting in the District’s … Discontinue the practice of adopting budgets that result in the appropriation of unrestricted fund balance that …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/hewlett-woodmere-union-free-school-district-financial-condition-2016m-402Village of Suffern – Budget Review (B17-6-8)
… the significant revenue and expenditure projections in the Village’s proposed budget for the 2017-18 fiscal year … are reasonable. Background The Village of Suffern, located in Rockland County, issued debt not to exceed $5 million to liquidate the accumulated deficits in the Village’s general, water, sewer and capital projects …
https://www.osc.ny.gov/local-government/audits/village/2017/04/20/village-suffern-budget-review-b17-6-8Village of Silver Creek – Capital Projects (2017M-31)
… 2017. Background The Village of Silver Creek is located in the Town of Hanover in Chautauqua County and has a population of approximately … water capital project change orders, which resulted in the project’s budget being overspent by $179,000. Key …
https://www.osc.ny.gov/local-government/audits/village/2017/05/19/village-silver-creek-capital-projects-2017m-31Fallsburg Central School District – Financial Condition (2014M-33)
… The Fallsburg Central School District is located in the Towns of Fallsburg, Mamakating and Thompson in Sullivan County and the Town of Wawarsing in Ulster County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/fallsburg-central-school-district-financial-condition-2014m-33City of Long Beach – Budget Review (B23-7-3)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2023-24 fiscal year are … or resolve recommendations from our budget review issued in May 2022. Background The City of Long Beach, located in Nassau County, has been authorized to issue debt not to …
https://www.osc.ny.gov/local-government/audits/city/2023/05/05/city-long-beach-budget-review-b23-7-3Town of Hempstead – Budgeting (2021M-169)
Determine if the Town of Hempstead Town Board Board adopted realistic budgets and effectively monitored budgetary performance
https://www.osc.ny.gov/local-government/audits/town/2022/02/25/town-hempstead-budgeting-2021m-169Clarence Public Library – Audit of Claims (2016M-355)
… the Library’s claims auditing process for the period January 1, 2015 through September 20, 2016. Background The …
https://www.osc.ny.gov/local-government/audits/library/2016/12/16/clarence-public-library-audit-claims-2016m-355Wallkill Fire District – Inappropriate Payments and Purchase (2015M-39)
… internal controls over cash disbursements for the period January 1, 2009 through February 28, 2014. Background The …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/01/08/wallkill-fire-district-inappropriate-payments-and-purchase-2015m-39Campbell-Savona Central School District – Budget Review (B2-13-12)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2013-14 fiscal year are reasonable. Background The Campbell-Savona Central School District, located in Steuben County, issued debt …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/campbell-savona-central-school-district-budget-review-b2-13-12Town of Humphrey – Financial Management (2013M-116)
… to evaluate the Town’s budgeting practices for the period January 1, 2008, through April 8, 2013. Background The Town …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-humphrey-financial-management-2013m-116