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Altmar-Parish-Williamstown Central School District – Financial Condition (2015M-232)

… Central School District is located in the Towns of Albion, Amboy, Hastings, Mexico, Orwell, Parish, Richland, West Monroe and Williamstown in Oswego County. The District, which operates two schools … the amount of the District’s unrestricted fund balance is in compliance with the Real Property Tax Law statutory limits …

https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/altmar-parish-williamstown-central-school-district-financial-condition

Hamilton Fulton Montgomery Board of Cooperative Educational Services – Investment Program (2023M-116)

… (BOCES) officials developed and managed a comprehensive investment program. Key Findings BOCES officials did not develop and manage a comprehensive investment program. During the 12-month audit period, BOCES … bearing accounts. Had officials considered other available investment options, BOCES may have earned $448,000 in …

https://www.osc.ny.gov/local-government/audits/boces/2023/12/22/hamilton-fulton-montgomery-board-cooperative-educational-services-investment

Village of Malverne – Procurement (2017M-16)

… 31, 2016. Background The Village of Malverne is located in the Town of Hempstead in Nassau County and has a population of approximately 8,500. … authorization from the Clerk-Treasurer, which resulted in confirming POs (that is, a purchase order prepared after a …

https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-malverne-procurement-2017m-16

Mount Pleasant-Blythedale Union Free School District – Short-Term Borrowing and Purchasing (2015M-365)

… district created by the State Legislature, is located in the Town of Mount Pleasant, Westchester County. The … it had sufficient cash flow, and could have saved $43,270 in interest payments for fiscal years 2012-13 through 2014-15. Not all purchase orders were issued in a timely manner, and some purchases were made with …

https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/mount-pleasant-blythedale-union-free-school-district-short-term-borrowing

Penfield Central School District – Financial Management (2015M-162)

… Background The Penfield Central School District is located in the Towns of Penfield, Brighton, Perinton and Pittsford in Monroe County and the Towns of Macedon and Walworth in Wayne County. The District, which operates six schools …

https://www.osc.ny.gov/local-government/audits/school-district/2015/11/30/penfield-central-school-district-financial-management-2015m-162

Avon Central School District – Information Technology (2016M-123)

… Background The Avon Central School District is located in the Towns of Avon, Caledonia, Lima and York in Livingston County and the Town of Rush in Monroe County. The District, which operates three schools …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/avon-central-school-district-information-technology-2016m-123

Dansville Central School District – Separation Payments (2016M-102)

… examine the District’s calculation of separation payments for the period July 1, 2013 through January 14, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $32.3 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/dansville-central-school-district-separation-payments-2016m-102

Corning City School District – Procurement (2016M-222)

… Background The Corning City School District is located in the Towns of Big Flats and Catlin in Chemung County; the Towns of Dix and Orange in Schuyler County; and the City of Corning and the Towns of …

https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/corning-city-school-district-procurement-2016m-222

East Meadow Union Free School District – Financial Condition (2015M-332)

… our audit was to review the District’s financial condition for the period July 1, 2012 through August 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $195.8 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/east-meadow-union-free-school-district-financial-condition-2015m-332

Bath Central School District – Reserves (2016M-401)

… of Audit The purpose of our audit was to evaluate the District’s reservation of fund balance for the period July 1, … through September 30, 2016. Background The Bath Central School District is located in the Towns of Avoca, Bath, …

https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/bath-central-school-district-reserves-2016m-401

Town of Webb Union Free School District – Fund Balance (2016M-140)

… our audit was to review the District’s financial condition for the period July 1, 2012 through November 30, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled $8.8 million. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/town-webb-union-free-school-district-fund-balance-2016m-140

Whitesville Central School District – Financial Management (2016M-313)

… The Whitesville Central School District is located in the Towns of Independence and Willing in Allegany County and the Town of West Union in Steuben County. The District, which operates one school …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/whitesville-central-school-district-financial-management-2016m-313

North Collins Central School District – Financial Management (2016M-189)

… The North Collins Central School District is located in the Towns of North Collins, Collins, Concord, Brant, Eden and Evans in Erie County. The District, which operates two schools with … or ensure that fund balance and reserves were managed in accordance with statutes. The District used a contingency …

https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-collins-central-school-district-financial-management-2016m-189

State Agencies Bulletin No. 180

… Questions regarding this bulletin may be directed to the Payroll Audit mailbox. … To provide information about a new …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/180-overfilled-salaried-positions

Town of Caroline – Renewable Energy (2013M-325)

… 18, 2013. Background The Town of Caroline is located in Tompkins County. The Town is governed by the Town Board, … of which 22,202 kWh were utilized by the Town, resulting in savings of $2,500, or a 36 percent reduction in energy purchased. The remaining 26,382 kWh (48,584 minus …

https://www.osc.ny.gov/local-government/audits/town/2014/01/17/town-caroline-renewable-energy-2013m-325

Gates-Chili Central School District - Financial Management (2019M-53)

… on surplus fund balance by making more than $12 million in unbudgeted year-end transfers to capital projects and … reserves were overfunded by $2.86 million as of June 30, 2018. The Board increased real property taxes by $2.6 … and adopting budgets that include reasonable estimates for revenues and appropriations and the amounts of fund …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/gates-chili-central-school-district-financial-management-2019m-53

Franklin Square and Munson Fire District – Non-Firefighting Vehicles (2017M-20)

… no use was recorded for either vehicle in the vehicle use log until May 2016. Key Recommendations Determine whether the … use of public funds. Enforce the use of the vehicle use log by ensuring that the log is completely filled out each time a vehicle is used. … …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/franklin-square-and-munson-fire-district-non-firefighting-vehicles-2017m-20

Town of Andover – Audit of Claims (2013M-388)

… 30, 2013. Background The Town of Andover is located in Allegany County and is governed by an elected five-member … of claims approved by the Board for payment was included in the Board minutes. We found that the amounts in the minutes did not agree with the total amounts of the …

https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-andover-audit-claims-2013m-388