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Saranac Central School District – Tuition Billing and Collections (2023M-90)
… had not been paid $63,681 of the $107,167 (59 percent) in tuition owed to the District during the 2019-20 through … were prepared and issued to the school districts of origin in a timely manner for all nonresident foster care students … at the District. Maintain a receivable control account in the District’s accounting records to ensure that tuition …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-tuition-billing-and-collections-2023m-90West Genesee Central School District - Capital Assets (2023M-128)
… were on hand. The last physical inventory was completed in 2017 and officials only updated the District’s asset … $2.3 million selected for review: 54 assets were in use but not properly recorded in the inventory records and 38 of these assets that cost …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/west-genesee-central-school-district-capital-assets-2023m-128Greenburgh Central School District – Tax Certiorari Reserve (2023M-163)
… all outstanding tax certiorari cases, which was also noted in our prior audit ( Payroll and Reserve Funds - 2016M-242) that we released publicly in September 2016. The annual report of the District’s tax … and District officials have no assurance that the amount in the tax certiorari reserve fund is reasonable or …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/greenburgh-central-school-district-tax-certiorari-reserve-2023m-163Avon Central School District – Financial Management (2024M-75)
… the District’s reserve for unemployment expenditures will cover annual expenditures for 344 years and the debt reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/avon-central-school-district-financial-management-2024m-75Middle Island Fire District – Budgeting Practices (2013M-93)
… 2012, the Board did not prepare District budgets in the format prescribed by OSC or prepare budgets based on … the District’s budget. Key Recommendations Use the budget format prescribed by the Office of the State Comptroller when …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/middle-island-fire-district-budgeting-practices-2013m-93Bloomingburg Fire Company #1 – Disbursements (2013M-83)
… our audit was to evaluate the internal controls over the Company’s disbursements for the period April 1, 2011, to February 22, 2013. Background The Bloomingburg Fire Company #1 is a volunteer organization located in the Village of Bloomingburg in Sullivan County. The Company officers consist of a President, Vice-President, …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/28/bloomingburg-fire-company-1-disbursements-2013m-83City of Newburgh – Budget Review (B6-14-25)
… and expenditure projections in the City’s proposed budget for the 2015 fiscal year are reasonable. Background The City … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-newburgh-budget-review-b6-14-25West Ghent Volunteer Fire Company – Treasurer’s Activities (2016M-48)
… August 12, 2014. Background The West Ghent Volunteer Fire Company provides fire protection services in parts of the Towns of Ghent and Claverack in Columbia County. The Company is governed by an elected three-member Board of Trustees. As of the end of the 2013 fiscal year, the Company received approximately $160,800 in revenue and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/03/west-ghent-volunteer-fire-company-treasurers-activities-2016mKendall Central School District – Capital Project (2017M-194)
… District located in the Towns of Carlton, Kendall and Murray in Orleans County and the Towns of Clarkson and Hamlin …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/05/kendall-central-school-district-capital-project-2017m-194Jericho Union Free School District – Financial Management (2016M-328)
… The Jericho Union Free School District is located in the Towns of Oyster Bay and North Hempstead, Nassau … from $9.8 to $12.4 million – for three of the four years in our audit period (2012-13 through 2014-15). The District's … the District maintained an average balance of $1.1 million in this fund over the past four fiscal years. However, the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/jericho-union-free-school-district-financial-management-2016m-328Allegany County – Court and Trust Funds (2014M-74)
… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2010 through January 1, 2014. Background Pursuant to a court order, certain assets may be provided to the court and then delivered to the County Treasurer (Treasurer). …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/allegany-county-court-and-trust-funds-2014m-74Vestal Central School District – Financial Condition (2014M-08)
… Background The Vestal Central School District is located in the Towns of Vestal and Binghamton in Broome County and in the Town of Owego in Tioga County. The District is …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/vestal-central-school-district-financial-condition-2014m-08Bolton Central School District – Financial Condition (2013M-58)
… considerable unexpended surplus funds up to four times the amount allowed by statute. The District has …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/bolton-central-school-district-financial-condition-2013m-58Andover Central School District – Internal Controls Over Reserve Funds (2013M-162)
… Background The Andover Central School District is located in Allegany and Steuben Counties. The District is governed by … limited. Currently the District has more than $1 million in a debt service reserve that District officials could not … with any outstanding debt, and more than $1.1 million in general fund reserves that exceeded reasonable needs of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/13/andover-central-school-district-internal-controls-over-reserve-fundsWyandanch Union Free School District – Budget Review (B21-7-1)
… Wyandanch Union Free School District (District) is located in Suffolk County. Chapter 18 of the Laws of 2020, as amended … of 2020, authorized the District to issue serial bonds in an aggregate principal amount not to exceed $4.5 million, to liquidate the accumulated deficit in the District’s general fund as of June 30, 2019. Under …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/wyandanch-union-free-school-district-budget-review-b21-7-1Hadley-Luzerne Joint Youth Commission – Governance and Cash Receipts (2016M-262)
… The purpose of our audit was to examine Board oversight of Commission operations and the cash receipts process for the … March 31, 2016. Background The Hadley-Luzerne Joint Youth Commission is a joint activity which provides recreation and … County and the Town of Lake Luzerne in Warren County. The Commission is governed by a seven-member Board of …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/30/hadley-luzerne-joint-youth-commission-governance-and-cash-receipts-2016mRed Hook Central School District – Financial Management (2016M-105)
… July 1, 2014 through December 17, 2015. Background The Red Hook Central School District is located in the Towns of Red Hook, Rhinebeck and Milan in Dutchess County, as well as … Red Hook Central School District Financial Management 2016M105 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/red-hook-central-school-district-financial-management-2016m-105Williamsville Central School District – Financial Management (2016M-274)
… insurance reserve has been used for self-insurance for dental and other claims, which is not an appropriate use of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/williamsville-central-school-district-financial-management-2016m-274Sandy Creek Central School District – Cafeteria Operations (2016M-354)
… July 1, 2015 through June 24, 2016. Background The Sandy Creek Central School District is located in the Towns of Sandy Creek, Boylston, Orwell, Redfield, Richland and Williamstown … Sandy Creek Central School District Cafeteria Operations 2016M354 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/sandy-creek-central-school-district-cafeteria-operations-2016m-354Orleans Niagara Board of Cooperative Educational Services – Financial Management (2016M-72)
… entity covering the area of 13 component school districts in Orleans and Niagara counties. BOCES, which provides shared services in which component districts participate to enhance their … not statutorily allowed and had approximately $2.4 million in reserves that were not used and did not evidence plans for …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/orleans-niagara-board-cooperative-educational-services-financial-management-2016m