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Red 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-2016mIthaca City School District – Transportation State Aid and Information Technology (2017M-63)
… Background The Ithaca City School District is located in the City of Ithaca, eight towns in Tompkins County and two towns in Tioga County. The District, which operates 12 schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/ithaca-city-school-district-transportation-state-aid-and-informationVillage of Suffern – Budget Review (B8-15-13)
… a budget for fiscal year 2015-16 of approximately $17.9 million. Key Findings Significant revenue and expenditure … there were unassigned fund deficits of approximately $2.4 million in the general fund, $1.2 million in the water fund … Projected financial results for the water fund for 2014-15 show a surplus of about $209,000, which, along with a rate …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-suffern-budget-review-b8-15-13Village of Endicott – Budget Review (B4-15-11)
… tentative budget for the general, electric, library and parking funds are reasonable. The water and sewer funds’ …
https://www.osc.ny.gov/local-government/audits/village/2015/04/13/village-endicott-budget-review-b4-15-11State Comptroller Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits have been issued. Town of Delhi – Pool Project Donations and Disbursements (Delaware County) The board did not properly manage pool project donations or …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-releases-municipal-auditsState Comptroller DiNapoli Releases School District Audits
… million are overfunded and may be unnecessary. Livingston Manor Central School District – Cost-Effective Expenditure …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-district-auditsState Agencies Bulletin No. 298
… rules, rates, and limits effective 01-01-2002. The yearly regular contribution amount for Deferred Compensation has been increased from $8,500 to … available to employees in each of the last three years prior to normal retirement age, has been increased to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/298-changes-processing-deferred-compensation-calendar-year-2002Deansboro Fire District – Claims Auditing (2026M-64)
… before payment? Audit Period January 1, 2025 – March 31, 2026 Understanding the Audit Area An effective audit of … to issue payment. From January 1, 2025, through March 31, 2026, the Treasurer paid 102 claims totaling $82,860. Audit … were no recommendations as a result of this audit. The results of our audit were discussed with District officials. …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/07/24/deansboro-fire-district-claims-auditing-2026m-64Incorporated Village of Garden City – Check Signing (2021M-39)
… the Incorporated Village of Garden City’s (Village) check signing process complies with Village policy. Key Findings The Village’s check signing process does not comply with Village policy and the … electronic signature at all times and supervise the check-signing process when others use it. In her absence, have …
https://www.osc.ny.gov/local-government/audits/village/2021/07/09/incorporated-village-garden-city-check-signing-2021m-39Town of Batavia – Water and Sewer Operations (2018M-12)
… Town of Batavia Water and Sewer Operations 2018M12 …
https://www.osc.ny.gov/local-government/audits/town/2018/05/11/town-batavia-water-and-sewer-operations-2018m-12Monticello Central School District - Fund Balance Management (2020M-2)
… Board and District officials properly managed the general fund’s fund balance. Key Findings The Board overestimated … 2018-19, helping result in $12.1 million in appropriated fund balance not being used to finance operations. The … and District officials properly managed the general funds fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/10/monticello-central-school-district-fund-balance-management-2020m-2Mount Markham Central School District – Financial Management (2020M-39)
… - pdf ] Audit Objective Did District officials properly manage fund balance and ensure budget estimates and reserves … Did District officials properly manage fund balance and ensure budget estimates and reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/mount-markham-central-school-district-financial-management-2020m-39Solvay Union Free School District – Payroll (2017M-257)
Solvay Union Free School District Payroll 2017M257
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/02/solvay-union-free-school-district-payroll-2017m-257Elmont Union Free School District – Financial Condition (2017M-82)
… the District’s financial condition for the period July 1, 2013 through December 31, 2016. Background The Elmont Union … of Education. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $85.8 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/elmont-union-free-school-district-financial-condition-2017m-82Ellenville Central School District – Financial Condition (2015M-330)
… School District is located in the Towns of Wawarsing and Rochester in Ulster County and the Town of Mamakating in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/ellenville-central-school-district-financial-condition-2015m-330University Preparatory Charter School for Young Men – Student Enrollment and Billing (2013M-292)
… of Audit The purpose of our audit was to examine the School’s student enrollment and billing process for the … 16, 2013. Background The University Preparatory Charter School for Young Men is located in the City of Rochester and is governed by a 10-member Board. The School’s budgeted appropriations for the 2013-14 fiscal year …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/24/university-preparatory-charter-school-young-men-student-enrollment-andTown of East Hampton – Budget Review (B7-13-17)
… fiscal year are reasonable. Background The Town of East Hampton, located in Suffolk County, issued debt totaling $30 … Town of East Hampton Budget Review B71317 …
https://www.osc.ny.gov/local-government/audits/town/2013/10/31/town-east-hampton-budget-review-b7-13-17