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Kiryas Joel Union Free School District – Financial Condition and Selected Employee Reimbursements (2016M-331)

… the District's financial condition and selected employee reimbursement payments for the period July 1, 2014 through …

https://www.osc.ny.gov/local-government/audits/school-district/2017/03/03/kiryas-joel-union-free-school-district-financial-condition-and-selected

Town of Norwich – Justice Court (S9-14-3)

… Purpose of Audit The purpose of our audit was to determine if Court officials … collected 1,924 payments totaling approximately $155,600 in fines, surcharges and fees from January 1, 2012 through … tickets to the State’s Department of Motor Vehicles (DMV) in a timely manner. Deposits are not being made within the …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-norwich-justice-court-s9-14-3

Belleville-Henderson Central School District – Financial Condition (2016M-46)

… that communicates to taxpayers the optimal funding levels or conditions under which the reserves will be used. The …

https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/belleville-henderson-central-school-district-financial-condition-2016m-46

Highland Central School District – Financial Condition (2013M-358)

… fund. The Board has not adopted a formal budget process. Business Administrators employed by the District during our …

https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/highland-central-school-district-financial-condition-2013m-358

Norwich City School District – Financial Condition and Cafeteria Operations (2014M-143)

… Background The Norwich City School District is located in Chenango County. The District, which is governed by an …

https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/norwich-city-school-district-financial-condition-and-cafeteria-operations

DiNapoli: School District and Big City Tax Levy Cap at 2% for Second Straight Year

… first applied to local governments and school districts in 2012, limits annual tax levy increases to the lesser of …

https://www.osc.ny.gov/press/releases/2023/01/dinapoli-school-district-and-big-city-tax-levy-cap-2-percent-second-straight-year

Village of Endicott – Budget Review (B4-15-11)

… law by either adopting a local law to override the tax cap or lowering the budget totals to be within the allowable levy …

https://www.osc.ny.gov/local-government/audits/village/2015/04/13/village-endicott-budget-review-b4-15-11

Central Square Central School District – Fund Balance (2022M-196)

… fund balance, maintained surplus fund balance within the statutory limit and maintained reserve funds at … Key Findings District officials did not accurately report the District’s surplus fund balance, maintain surplus fund … nonspendable fund balance and encumbrances, which resulted in surplus fund balance being underreported by about $6.4 …

https://www.osc.ny.gov/local-government/audits/school-district/2023/03/10/central-square-central-school-district-fund-balance-2022m-196

Village of Coxsackie – Financial Condition and Water and Sewer Fund Accountability (2014M-324)

… the advances or make necessary adjustments to reduce fund balance. Adopt structurally balanced budgets that include …

https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-coxsackie-financial-condition-and-water-and-sewer-fund-accountability

Gorham-Middlesex Central School District – Multiyear Planning (2016M-177)

… Purpose of Audit The purpose of our audit was to review the District’s multiyear planning for the period … period but this plan does not include information related to funding and maintaining the individual reserve funds; … Develop and adopt a multiyear capital plan for a three- to five-year period that addresses the anticipated timeline …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/gorham-middlesex-central-school-district-multiyear-planning-2016m-177

Falconer Central School District – Financial Management (2016M-146)

… of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2012 through February 11, 2016. Background The Falconer Central School District is located in the Towns of Carroll, Ellicott, …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/falconer-central-school-district-financial-management-2016m-146

Buffalo City School District – Special Education and Grant Administration (2017M-73)

… District does not include assistive technology purchases or rentals in the calculation of costs to claim Excess Cost …

https://www.osc.ny.gov/local-government/audits/school-district/2017/06/30/buffalo-city-school-district-special-education-and-grant-administration

Ithaca City School District – Transportation State Aid and Information Technology (2017M-63)

… to ensure user accounts no longer needed are disabled or removed in a timely manner. At a minimum, procedures …

https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/ithaca-city-school-district-transportation-state-aid-and-information

North Syracuse Central School District – Payroll Access and Certification (2016M-178)

… of salaried employees, professional development hours or substitute employees’ days worked. The payroll …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/north-syracuse-central-school-district-payroll-access-and-certification

Saranac Central School District – Tuition Billing and Collections (2023M-90)

… District officials did not: Establish adequate procedures or provide sufficient oversight to ensure tuition bills were …

https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-tuition-billing-and-collections-2023m-90

Town of Hamburg - Finance Office (2023M-109)

… and supported. The Town made improper, questionable and/or unsupported payroll payments totaling more than $19,000 to … to make improper purchases and receive inappropriate or unnecessary payroll payments. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-hamburg-finance-office-2023m-109

City of Salamanca – Employee Benefits (2023M-96)

… consult with the City attorney to seek recovery of these funds, as appropriate. City officials agreed with our …

https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-employee-benefits-2023m-96

Town of Smithtown – Departmental Operations (2017M-66)

… 11,329 gallons of gasoline dispensed from the Town’s four mobile fuel transfer tanks, and the Parks Department did not … adequate records showing the amount of fuel used to fill mobile transfer fuel tanks. Parks Department staff did not … records of all fuel used to fill and dispensed from mobile fuel transfer tanks. Maintain an accurate inventory of …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-smithtown-departmental-operations-2017m-66