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Vestal 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. … general fund spent $21.7 million less than planned. As a result of these budgetary surpluses, the District did not …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/vestal-central-school-district-financial-condition-2014m-08Village of Suffern – Budget Review (B8-15-13)
… fiscal year. Background The Village of Suffern, located in Rockland County, has adopted a budget for fiscal year 2015-16 of approximately $17.9 … budget are reasonable. The adopted budget relies on a 16 percent property tax increase to finance the general …
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)
… the significant revenue and expenditure projections in the Village's tentative budget for the 2015-16 fiscal year … funds’ tentative budgets are not balanced and include a deficit of approximately $257,000 and $155,000, … compliance with the tax levy limit law by either adopting a local law to override the tax cap or lowering the budget …
https://www.osc.ny.gov/local-government/audits/village/2015/04/13/village-endicott-budget-review-b4-15-11Bolton Central School District – Financial Condition (2013M-58)
… Background The Bolton Central School District is located in Warren County. The District is governed by the Board of … than $690,000 of unexpended surplus funds each year, for a total exceeding $2.1 million over a three-year period to help finance the ensuing year’s …
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 … and submitted to the Board for review that includes a summary statement of projected use and need of the reserve … prepared by the Business Administrator does not include a summary statement. As a result, the Board’s ability to …
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 … 30, 2019. Under Local Finance Law Section 10.10(d), when a school district is authorized by a special or general law to incur debt to liquidate an …
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)
… Background The Hadley-Luzerne Joint Youth Commission is a joint activity which provides recreation and youth service to approximately 190 children residing in the Towns of Hadley and Day in Saratoga County and the … Luzerne in Warren County. The Commission is governed by a seven-member Board of Commissioners, which is appointed by …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/30/hadley-luzerne-joint-youth-commission-governance-and-cash-receipts-2016mOrleans/Niagara Board of Cooperative Educational Services – Capital Assets (2023M-103)
… assets purchased for $115,351 (two capital assets, with a purchase price of $4,437, had more than one … 27, purchased for $33,349, were not recorded in the capital asset records. 13, purchased for $22,099, were … Nine, purchased for $59,571, were recorded without a model or serial number. A wheel balancer and a portable …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/orleansniagara-board-cooperative-educational-services-capital-assets-2023m-103Saranac Central School District – Tuition Billing and Collections (2023M-90)
… tuition billed and did not bill $4,345 for tuition due. As a result, the District had not been paid $63,681 of the $107,167 (59 percent) in tuition owed to the District during the 2019-20 through … prepared and issued to the school districts of origin in a timely manner for all nonresident foster care students …
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)
… (District) officials properly monitored and accounted for capital assets. Key Findings District officials did not always properly monitor and account for the capital assets that we tested, and did not conduct … 337 assets totaling approximately $2.3 million selected for review: 54 assets were in use but not properly recorded …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/west-genesee-central-school-district-capital-assets-2023m-128Orleans County – Court and Trust Funds (2024-C&T-6)
… 1, 2021 through November 1, 2024. Background Pursuant to a court order, certain assets may be provided to the court … money from foreclosures and contract disputes resulting in a mechanic’s lien. 1 These actions are recorded in the County …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/12/13/orleans-county-court-and-trust-funds-2024-ct-6Greenburgh Central School District – Tax Certiorari Reserve (2023M-163)
… tax certiorari reserve fund and maintained it at a reasonable level. Key Findings The Board of Education … the tax certiorari reserve fund and maintained it at a reasonable level. However, District officials did not … all outstanding tax certiorari cases, which was also noted in our prior audit ( Payroll and Reserve Funds - 2016M-242) …
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)
… gaps. However, the District incurred operating surpluses in all five years we reviewed, totaling $8.2 million. Appropriating fund balance that is not needed is, in effect, a reservation of fund balance that is not provided for by …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/avon-central-school-district-financial-management-2024m-75State Comptroller Releases Municipal Audits
… 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 disbursements. The board also … (Cattaraugus County) The board properly planned the waste water treatment plant (WWTP) project but could have better …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-releases-municipal-auditsState Comptroller DiNapoli Releases School District Audits
… does not adequately address funding levels resulting in overfunded reserves that are not used. Auditors found the … Central School District, saving approximately $326,000 in total salaries and benefits over the past three years. … $4.7 million to 151 employees and found almost $418,000 in payments were not accurate, supported or paid in …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-district-auditsState Agencies Bulletin No. 298
… Compensation "Catch Up" provision, available to employees in each of the last three years prior to normal retirement … $11,000, or twice the allowable regular contribution, for a combined maximum total contribution of $22,000 for calendar … in addition to their regular contribution amount, for a combined total contribution of $12,000 in 2002. Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/298-changes-processing-deferred-compensation-calendar-year-2002Solvay Union Free School District – Payroll (2017M-257)
… The Solvay Union Free School District is located in the Towns of Geddes and Camillus, in Onondaga County. The District, which has approximately 1,500 students, is governed by a five-member Board of Education. Budgeted appropriations for …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/02/solvay-union-free-school-district-payroll-2017m-257Southampton Union Free School District – Special Education Claims Processing (2016M-200)
… The Southampton Union Free School District is located in the Town of Southampton, Suffolk County. The District, … claims but have not formally documented their procedures in writing, which can lead to a lack of guidance and inconsistencies in how the procedures …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/southampton-union-free-school-district-special-education-claimsSauquoit Valley Central School District – Financial Condition (2016M-88)
… The Sauquoit Valley Central School District is located in the Towns of Bridgewater, Kirkland, Marshall, New Hartford … Key Findings District officials have not developed a long-term financial plan to maintain financial stability. … the past three fiscal years. Key Recommendations Develop a long-term financial plan to decrease expenditures, increase …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/sauquoit-valley-central-school-district-financial-condition-2016m-88Lyme Central School District – Financial Condition (2016M-383)
… Background The Lyme Central School District is located in the Towns of Brownville, Cape Vincent, Clayton and Lyme in Jefferson County. The District, which operates one school … limit and use any excess unrestricted fund balance in a manner that benefits District residents. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/lyme-central-school-district-financial-condition-2016m-383