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Monticello Central School District - Fund Balance Management (2020M-2)
… from 2016-17 through 2018-19, helping result in $12.1 million in appropriated fund balance not being used to …
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)
… $1.4 million (5.6 percent) from 2016-17 through 2018-19. In the last three completed fiscal years, the District … totaling $2.3 million instead of the $2.6 million in deficits planned in the budgets. District officials have not updated the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/mount-markham-central-school-district-financial-management-2020m-39Southampton Union Free School District – Special Education Claims Processing (2016M-200)
… Purpose of Audit The purpose of our audit was to examine the claims … lack of guidance and inconsistencies in how the procedures are carried out. Key Recommendation District officials should …
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 and Paris in Oneida County and the Towns of Frankfort and Litchfield in …
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 … budgets that represent the District’s actual needs, based on current information and historical data. Ensure that the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/lyme-central-school-district-financial-condition-2016m-383Solvay 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 … wages we reviewed were accurately paid. We found errors in the District’s calculation of 403(b) matching …
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)
… six schools with approximately 4,000 students, is governed by an elected seven-member Board of Education. Budgeted … Key Findings The District overestimated expenditures by $19 million for fiscal years 2013-14 through 2015-16. For …
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)
… The Ellenville Central School District is located in the Towns of Wawarsing and Rochester in Ulster County and the Town of Mamakating in Sullivan County. The District, which operates three …
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)
… our audit was to examine the School’s student enrollment and billing process for the period July 1, 2011 through July … School for Young Men is located in the City of Rochester and is governed by a 10-member Board. The School’s budgeted … Key Finding We selected a random sample of 25 students and found that the School did not maintain adequate …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/24/university-preparatory-charter-school-young-men-student-enrollment-andVillage of Canajoharie – Procurement (2015M-36)
… 31, 2014. Background The Village of Canajoharie is located in the Town of Canajoharie in Montgomery County, and has a population of approximately … Village officials and employees failed to obtain quotes in accordance with the Village’s procurement policy. Key …
https://www.osc.ny.gov/local-government/audits/village/2015/06/15/village-canajoharie-procurement-2015m-36Beacon City School District – Budget Review (B6-14-10)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2014-15 fiscal … Background The Beacon City School District, located in Dutchess County, issued debt totaling $5,288,000 to liquidate the accumulated deficit in the District’s general fund as of June 30, 2005. Local …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/beacon-city-school-district-budget-review-b6-14-10Village of Sagaponack – Claims Processing (2017M-124)
… policy to obtain goods and services at competitive prices. …
https://www.osc.ny.gov/local-government/audits/village/2017/09/15/village-sagaponack-claims-processing-2017m-124Village of Potsdam – Financial Condition (2017M-61)
… 30, 2016. Background The Village of Potsdam is located in the Town of Potsdam in St Lawrence County and has a population of approximately … Key Recommendations Continue to work to eliminate deficits in the operating funds and to increase fund balance to the …
https://www.osc.ny.gov/local-government/audits/village/2017/05/26/village-potsdam-financial-condition-2017m-61Fabius-Pompey Central School District – Budget Review (B3-15-9)
… all local governments that have been authorized to issue obligations to fund operating deficits to submit their …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/fabius-pompey-central-school-district-budget-review-b3-15-9Chenango Valley Central School District – Budget Review (B4-15-8)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the District’s tentative … deficit obligations are outstanding. Key Findings Based on the results of our review, we found that the significant …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/chenango-valley-central-school-district-budget-review-b4-15-8Town of Colchester – Financial Condition (2016M-376)
… Purpose of Audit The purpose of our audit was to assess the Town’s financial condition for the period … policy that addresses reasonable levels of fund balance to be maintained. From 2013 through 2015, the Board … of unassigned, committed and reserved fund balances and how and when committed and reserved funds will be used. Adopt …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-colchester-financial-condition-2016m-376Beacon City School District – Budget Review (B6-13-10)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2013-14 fiscal … Background The Beacon City School District, located in Dutchess County, issued debt totaling $5,288,000 to liquidate the accumulated deficit in the District’s general fund as of June 30, 2005. Local …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/17/beacon-city-school-district-budget-review-b6-13-10Town of East Hampton – Budget Review (B7-13-17)
… the significant revenue and expenditure projections in the Town’s tentative budget for the 2014 fiscal year are … reasonable. Background The Town of East Hampton, located in Suffolk County, issued debt totaling $30 million to liquidate the accumulated deficit in the District’s general fund as of December 31, 2007, …
https://www.osc.ny.gov/local-government/audits/town/2013/10/31/town-east-hampton-budget-review-b7-13-17Town of Wright – Financial Operations (2014M-277)
… Board did not perform an annual audit of the Supervisor’s books and records. Key Recommendations Adopt realistic … compliance. Perform an annual audit of the Supervisor’s books and records. …
https://www.osc.ny.gov/local-government/audits/town/2015/04/10/town-wright-financial-operations-2014m-277Shelter Rock Public Library District – Bank Reconciliations (2015M-249)
… 1, 2014 through June 30, 2015. Background The Shelter Rock Public Library District is located in the Town of North … Shelter Rock Public Library District Bank Reconciliations 2015M249 …
https://www.osc.ny.gov/local-government/audits/library/2015/12/18/shelter-rock-public-library-district-bank-reconciliations-2015m-249