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Phelps-Clifton Springs Central School District – Financial Condition (2016M-269)
… Phelps-Clifton Springs Central School District is located in the Towns of Arcadia, Hopewell, Junius, Lyons, Manchester, Phelps and Seneca in Ontario County. The District, which operates two schools … estimates of expenditures and the use of fund balance in the annual budget. Review all reserve balances and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/phelps-clifton-springs-central-school-district-financial-condition-2016mWillsboro Central School District – Financial Condition (2015M-362)
… School District is located in the Towns of Chesterfield, Essex, Lewis, Westport and Willsboro in Essex County. The … over the past three years. The District has accumulated fund balance that exceeds the statutory limit by nearly 12 … the amount of unrestricted fund balance in a manner than benefits District residents. Develop a multiyear financial …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/willsboro-central-school-district-financial-condition-2015m-362Patchogue-Medford Union Free School District – Budget Review (B17-7-2)
… June 30, 2006. New York State Local Finance Law requires all municipalities and school districts that have been …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/09/patchogue-medford-union-free-school-district-budget-review-b17-7-2Clyde-Savannah Central School District – Financial Condition (2015M-338)
… audit was to evaluate the District’s financial condition for the period July 1, 2012 through October 22, 2015. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $18.8 … fiscal years 2012-13 through 2014-15 despite budgeting for operating deficits to reduce fund balance. Five of the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/clyde-savannah-central-school-district-financial-condition-2015m-338Fabius-Pompey Central School District – Information Technology (2016M-237)
… District has not configured a banner message to display at logon that warns users about potential consequences of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/fabius-pompey-central-school-district-information-technology-2016m-237East Williston Union Free School District – Extra-Classroom Activities (2016M-103)
… July 1, 2014 through September 30, 2015. Background The East Williston Union Free School District is located in the … East Williston Union Free School District ExtraClassroom …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/east-williston-union-free-school-district-extra-classroom-activitiesState Agencies Bulletin No. 1187
… 2012 (Administration) Background NYSCOPBA membership dues for employees in Bargaining Unit 01 will increase … OSC will automatically increase the biweekly deduction for Dues (Code 291) and Agency Shop Fee (Code 295). In … a one-time retroactive Dues/Agency Shop Fee adjustment for members in Bargaining Unit 01. Agency Actions Notify …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1187-new-york-state-correctional-officers-and-police-benevolent-associationRemsen Central School District – Fund Balance and Reserves (2015M-306)
… Boonville and Forestport in Oneida County and the Towns of Ohio and Russia in Herkimer County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/remsen-central-school-district-fund-balance-and-reserves-2015m-306Seaford Union Free School District – Extra-Classroom Activities (2016M-291)
… Purpose of Audit The purpose of our audit was to review the District’s cash receipt … Seaford Union Free School District is located in the Town of Hempstead in Nassau County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/seaford-union-free-school-district-extra-classroom-activities-2016m-291IX.12.I Updated and Expanded CMIA Regulations – IX. Federal Grants
… exemption threshold from $10,000 to $50,000. That is, refund transactions of less than $50,000 for a single …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12i-updated-and-expanded-cmia-regulationsTown of Inlet – Capital Project Accounting and Internal Controls Over Cottage Rental Receipts (2015M-16)
… Purpose of Audit The purpose of our audit was to determine if the accounting for capital … 1, 2013 through August 31, 2014. Background The Town of Inlet is located in Hamilton County and has a population … The purpose of our audit was to determine if the accounting for capital …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-inlet-capital-project-accounting-and-internal-controls-over-cottage-rentalTown of Minden – Budgeting (2014M-366)
… Key Findings The Town improperly allocated portions of its sales tax revenue to the town-wide general fund without first … highway fund. Key Recommendations Budget and allocate sales tax revenues in compliance with statute and seek legal … in taxpayer inequities due to the improper allocation of sales tax revenues from 2011-13. Adopt part-town highway fund …
https://www.osc.ny.gov/local-government/audits/town/2015/05/29/town-minden-budgeting-2014m-366Town of Otsego – Financial Condition (2013M-307)
… August 20, 2013. Background The Town of Otsego is located in Otsego County and includes a portion of the Village of … been. While the Board appropriated more than $1.4 million in fund balance to fund operations in these four years, it actually used $350,672 (24 percent) …
https://www.osc.ny.gov/local-government/audits/town/2014/08/20/town-otsego-financial-condition-2013m-307Town of Milford – Justice Court Operations (2014M-279)
… The Court collected almost $142,000 in fines, fees and bail money during 2013. Key Findings Tickets which were paid …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/12/19/town-milford-justice-court-operations-2014m-279Irvington Union Free School District – Fixed Assets (2022M-89)
… of without Board authorization. The assets included kitchen appliances, exercise equipment and a floor cleaning …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/irvington-union-free-school-district-fixed-assets-2022m-89Amherst Central School District – Network User Account Access and Application User Accounts and Permissions (2023M-5)
… officials secured user account access to the network and managed user accounts and permissions in financial and student information applications. Key Findings District …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/amherst-central-school-district-network-user-account-access-andVictor Central School District - Financial Management (2019M-62)
… - pdf] Audit Objective Determine whether the Board and District officials adopted realistic budgets and effectively … fund balance and reserves. Key Findings The Board and District officials: Adopted conservative budgets that … reasonable levels in accordance with applicable statutes. District officials generally disagreed with our findings and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/victor-central-school-district-financial-management-2019m-62Newfane Central School District – Financial Management (2020M-88)
… statutory limit. $13.4 million was improperly restricted in two reserves: $12.6 million in the employee benefit accrued liability reserve. $800,000 in the debt service reserve. Key Recommendations Reduce …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/newfane-central-school-district-financial-management-2020m-88Tri-Valley Central School District - Financial Management (2020M-17)
… reserve was overfunded by nearly $1.9 million as of June 30, 2019. When unused appropriated fund balance and … surplus balance exceeded the statutory limit each of the last three fiscal years, ranging from 3.2 percentage … reasonable estimates for appropriations and the amount of fund balance that will be used to fund operations. Return …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/tri-valley-central-school-district-financial-management-2020m-17Sherburne-Earlville Central School District – Emplolyee Benefits (2024M-67)
… tracking system. In addition, procedures were not in place for maintaining leave accrual records or to ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-emplolyee-benefits-2024m-67