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Port Byron Central School District – Financial Condition (2014M-71)
… School District is located in the Village of Port Byron and the Towns of Mentz, Montezuma, Conquest, Throop and Brutus in Cayuga County and the Town of Savannah in Wayne County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/03/port-byron-central-school-district-financial-condition-2014m-71Amagansett Union Free School District – Financial Condition (2014M-91)
… is located in the Town of East Hampton in Suffolk County and is governed by an elected five-member Board of Education. … with 108 students attending kindergarten through grade six and pays tuition for 75 students in grades 7 through 12 who … Key Findings District officials underestimated revenues and overestimated appropriations for the budgets for fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/03/amagansett-union-free-school-district-financial-condition-2014m-91Haverstraw-Stony Point Central School District – Financial Condition (2014M-275)
… condition for the period July 1, 2012 through June 2, 2014. Background The Haverstraw-Stony Point Central School District is located in the Towns of Haverstraw and Stony Point, Rockland County, and operates eight schools … is the District’s chief financial officer. For the 2014-15 fiscal year, the District’s operating budget is …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/haverstraw-stony-point-central-school-district-financial-condition-2014mNyack Union Free School District – Reserve Funds (2014M-185)
… funds for the period July 1, 2012 through March 24, 2014. Background The Nyack Union Free School District is located in the Towns of Clarkstown and Orangetown in Rockland County. The District is governed by an elected seven-member Board of Education and operates five schools with approximately 2,950 students. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/03/nyack-union-free-school-district-reserve-funds-2014m-185Plymouth Fire District – Controls Over Financial Activity (2014M-211)
… activity for the period January 1, 2013 through June 16, 2014. Background The Plymouth Fire District is a district corporation of the State, distinct and separate from the Town of Plymouth, located in Chenango … of Fire Commissioners. The general fund budget for the 2014 fiscal year totaled $145,078. Key Findings The Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/03/plymouth-fire-district-controls-over-financial-activity-2014m-211Candor Fire District – Controls Over Financial Activities (2014M-268)
… activity for the period January 1, 2013 through June 30, 2014. Background The Candor Fire District, which is governed … is a district corporation of the State, distinct and separate from the Town of Candor and Tioga County in … it is located. The District’s general fund budget for 2014 totals approximately $420,000. Key Findings The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/candor-fire-district-controls-over-financial-activities-2014m-268Village of South Glens Falls – Audit Follow-Up (2014M-102-F)
… our recommendations in the audit report released in July 2014. Background The Village of South Glens Falls is located … Saratoga County, has a population of approximately 3,500 and is governed by an elected five-member Board of Trustees. … funded primarily with real property taxes, sales tax, and water and sewer rents. Results of Review Based on our …
https://www.osc.ny.gov/local-government/audits/village/2016/05/06/village-south-glens-falls-audit-follow-2014m-102-fUnion Center Fire Company, Inc. – Internal Controls (2014M-303)
… for the period March 1, 2013 through September 11, 2014. Background The Union Center Fire Company, Inc. is … under New York State Not-For-Profit Corporation Law and is located in the Town of Union, Broome County. The … Towns of Union and Maine. From March 2013 through February 2014, the Company incurred $293,600 in expenditures. Key …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/union-center-fire-company-inc-internal-controls-2014m-303Susquehanna Valley Central School District – Budgeting Practices (2014M-136)
… practices for the period July 1, 2012 through February 18, 2014. Background The District is located in the Towns of Binghamton, Conklin, Kirkwood, Vestal and Windsor in Broome County and is governed by the Board of Education, which comprises …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/susquehanna-valley-central-school-district-budgeting-practices-2014m-136Pulteney Fire District No. 2 – Misappropriation of Funds (2014M-308)
… operations for the period January 1, 2009 through July 24, 2014. Background The Pulteney Fire District No. 2, located in … County, is a district corporation of the State, distinct and separate from the Town of Pulteney. The District, which … Volunteer Fire Department. Budgeted appropriations for 2014 totaled $229,350. Key Findings The Board failed to …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/28/pulteney-fire-district-no-2-misappropriation-funds-2014m-308Elmira Heights Central School District – Financial Condition (2014M-76)
… condition for the period July 1, 2010 through February 19, 2014. Background The Elmira Heights Central School District … is governed by an elected seven-member Board of Education and operates three schools, with approximately 1,100 … Key Findings The District’s reliance on fund balance and reserves to finance planned operating deficits has …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/elmira-heights-central-school-district-financial-condition-2014m-76Sullivan West Central School District – Financial Condition (2014M-40)
… officials consistently overestimated budget appropriations and appropriated more unexpended surplus funds than necessary … budgets that include reasonable estimates for expenditures and the use of unexpended surplus funds. Develop a plan for … benefits District taxpayers. Review all reserve balances and determine if the amount reserved are necessary and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/15/sullivan-west-central-school-district-financial-condition-2014m-40Citizens Hose Company – Board Oversight of Financial Operations (2015M-157)
… [ read complete report ] Purpose of Audit The purpose of our audit was to examine the Company’s internal controls … protection and emergency rescue services for the Village of Shortsville (Village) and Towns of Manchester, Hopewell …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/12/11/citizens-hose-company-board-oversight-financial-operationsSchroon Lake Central School District – Financial Condition (2014M-145)
… School District is located in the Towns of Schroon Lake and North Hudson in Essex County and the Town of Chester in Warren County. The District is … District operates one school building with 224 students and 51 employees. The District’s general fund budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/20/schroon-lake-central-school-district-financial-condition-2014m-145Gold Coast Public Library District – Claims Audit (2014M-237)
… payment for the period January 1, 2013 through April 30, 2014. Background The Gold Coast Public Library District is located in the Towns of Oyster Bay and North Hempstead in Nassau County. The District was … Shore School District, excluding the Village of Seacliff, and is governed by an elected nine-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/library/2014/10/08/gold-coast-public-library-district-claims-audit-2014m-237Richfield Springs Central School District – Financial Condition (2014M-83)
… condition for the period July 1, 2012 through January 28, 2014. Background The Richfield Springs Central School District resides in two towns in Herkimer County and four towns in Otsego County. The District, which is … the availability of fund balance to finance operations and seek alternative financing sources where available. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/richfield-springs-central-school-district-financial-condition-2014m-83New Paltz Central School District – Financial Condition (2014M-38)
… Towns of New Paltz, Gardiner, Rochester, Shawangunk, Lloyd and Plattekill in Ulster County. The District operates four schools with approximately 2,200 students and is governed by an elected seven-member Board of … has consistently balanced its budgets by appropriating and nearly depleting unrestricted, unappropriated fund …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/new-paltz-central-school-district-financial-condition-2014m-38Fulton County Industrial Development Agency – PILOT Program (2014M-291)
… Purpose of Audit The purpose of our audit was to evaluate the IDA’s project monitoring practices for the … that were active during our audit period did not have a recapture clause to recover benefits from the … did not meet their projected goals. The Agency does not have a process for taking action when businesses fail to make …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/05/01/fulton-county-industrial-development-agency-pilot-programUniondale Public Library – Procurement (2015M-126)
… officials did not always seek competition when procuring goods and services. Key Recommendations The Board should … Law requirements. Library officials should ensure that goods and services are purchased in accordance with the …
https://www.osc.ny.gov/local-government/audits/library/2015/08/14/uniondale-public-library-procurement-2015m-126West Hill Fire District No. 3 – Financial Condition (2014M-160)
… condition for the period January 1, 2012 through March 6, 2014. Background The West Hill Fire District No. 3 is located in Chemung County and serves approximately 700 residents. The District … protection services to District residents. The District’s 2014 budget appropriations are $55,275, which are wholly …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/15/west-hill-fire-district-no-3-financial-condition-2014m-160