Search
Clyde-Savannah Central School District – Financial Condition (2015M-338)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … District, which operates two schools with approximately 840 students, is governed by an elected nine-member Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/clyde-savannah-central-school-district-financial-condition-2015m-338Lewiston-Porter Central School District – Financial Condition (2014M-202)
… Background The Lewiston-Porter Central School District is located in the Towns of Lewiston and Porter, Niagara County. The … $41 million. Key Findings The Board used fund balance as a financing source in the annual general fund budgets until …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/lewiston-porter-central-school-district-financial-condition-2014m-202Remsen Central School District – Fund Balance and Reserves (2015M-306)
… audit was to review the District’s general fund balance and reserves for the period July 1, 2014 through July 31, … in the Towns of Remsen, Steuben, Trenton, Boonville and Forestport in Oneida County and the Towns of Ohio and Russia in Herkimer County. The … Remsen Central School District Fund Balance and Reserves 2015M306 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/remsen-central-school-district-fund-balance-and-reserves-2015m-306Franklin Square Union Free School District – Fund Balance (2016M-129)
… The Franklin Square Union Free School District is located in the Town of Hempstead in Nassau County. The District, which operates three … limits and reduce the amount of surplus fund balance in a manner that benefits District residents. Discontinue the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/franklin-square-union-free-school-district-fund-balance-2016m-129Gowanda Central School District – Financial Management (2016M-368)
… trends or other identified analysis. Develop a plan to reduce the amount of unrestricted fund balance and use excess …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/gowanda-central-school-district-financial-management-2016m-368Margaretville Central School District – Fund Balance (2015M-55)
… Margaretville Central School District serves eight towns in Delaware, Greene and Ulster counties and operates one … with approximately 380 students. The District is governed by an elected five-member Board of Education. The District’s … the amount of the District’s unrestricted fund balance is in compliance with Real Property Tax Law statutory limits and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/margaretville-central-school-district-fund-balance-2015m-55Amityville Union Free School District – Payroll (2016M-155)
… to examine the District’s internal controls over payroll and leave accruals for the period July 1, 2014 through June … is located in the Town of Oyster Bay in Nassau County and the Town of Babylon in Suffolk County. The District, … Recommendations Implement procedures to properly control and monitor overtime by approving and providing justification …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/amityville-union-free-school-district-payroll-2016m-155Schenevus Central School District – Budgeting (2014M-123)
… 18, 2013. Background The Schenevus Central School District is located in the Towns of Decatur, Maryland, Milford, … Rosenboom and Westford in Otsego County. The District is governed by an elected five-member Board of Education and … Ensure that the District’s unexpended surplus fund balance is in compliance with the legal limit. Review all reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/schenevus-central-school-district-budgeting-2014m-123Town of Lake Pleasant – Credit Cards (2016M-432)
… Audit The purpose of our audit was to examine the Town's credit card purchases to determine whether the cards were … did not establish policies and procedures over the use of credit cards. The Town had a total of 24 credit cards during our audit period, and the credit limits …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-lake-pleasant-credit-cards-2016m-432Town of Taylor – Financial Management (2016M-391)
… 1, 2015 through September 8, 2016. Background The Town of Taylor is located in Cortland County and has a population of … Town of Taylor Financial Management 2016M391 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-taylor-financial-management-2016m-391Greenport Union Free School District – Financial Condition (2014M-203)
… in compliance with statutory limits and develop a plan to reduce the surplus in a manner that benefits District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/greenport-union-free-school-district-financial-condition-2014m-203Newfane Central School District – Financial Management (2020M-88)
… The practice of annually appropriating fund balance that is not needed to finance operations and overstating …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/newfane-central-school-district-financial-management-2020m-88Town of Middlefield – Budgeting (2015M-109)
… recurring expenditures. Perform timely budget transfers when necessary. Utilize budget to actual reports to monitor …
https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-middlefield-budgeting-2015m-109Canaseraga Central School District - Financial Management (2019M-104)
… comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/canaseraga-central-school-district-financial-management-2019m-104Alfred-Almond Central School District - Financial Management (2019M-131)
… Key Findings The Board overestimated appropriations by a total of $2.3 million from 2015-16 through 2017-18 and … As of June 30, 2018, surplus fund balance totaled $1.7 million and was 12 percent of 2018-19 appropriations, … comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/06/alfred-almond-central-school-district-financial-management-2019m-131Brasher Falls Central School District – Financial Condition (2019M-158)
… financial condition. Key Findings The surplus fund balance in the general fund exceeded the 4 percent statutory limit … $2.15 million, which was 4.9 percentage points or nearly $1.2 million over the legal limit. During the past three … by $3.9 million. District officials have not developed a comprehensive multiyear financial plan. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/brasher-falls-central-school-district-financial-condition-2019m-158Town of Hamden – Financial Condition (2013M-86)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for … January 1, 2011, to February 22, 2013. Background The Town of Hamden is located in Delaware County. The Town Board which … Town of Hamden Financial Condition 2013M86 …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-hamden-financial-condition-2013m-86Oysterponds Union Free School District - Financial Management (2019M-217)
… The Board overestimated general fund appropriations by a total of approximately $1.6 million from 2016-17 through … limit. Moreover, when unused appropriated fund balance is added back, unassigned fund balance exceeds the statutory … unassigned fund balance to comply with the statutory limit in a manner that benefits District taxpayers. Develop and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/oysterponds-union-free-school-district-financial-management-2019m-217Tri-Valley Central School District - Financial Management (2020M-17)
… fund balance and the overfunded reserve were added back to the surplus fund balance, the District’s recalculated … three fiscal years, ranging from 3.2 percentage points to 9.5 percentage points over the limit. Key Recommendations … and the amount of fund balance that will be used to fund operations. Return excess funds in the tax certiorari …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/tri-valley-central-school-district-financial-management-2020m-17Genesee Valley Central School District - Financial Management (2019M-231)
… Key Findings The Board overestimated appropriations by a total of $2.7 million from 2016-17 through 2018-19 and … As of June 30, 2019, surplus fund balance totaled over $1 million and was 6 percent of 2019-20 appropriations, … comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/genesee-valley-central-school-district-financial-management-2019m-231