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Sullivan West Central School District – Financial Condition (2014M-40)
… The Sullivan West Central School District is located in Sullivan County. The District, which is governed by an … to reserves at the end of each fiscal year, resulting in real property taxes that were higher than necessary. Two reserve fund balances were in excess of the amounts needed for authorized purposes. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/15/sullivan-west-central-school-district-financial-condition-2014m-40Schenevus Central School District – Budgeting (2014M-123)
… 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 … 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 Dix – Supervisor’s Control of Cash (2022M-57)
… whether the Town of Dix (Town) Supervisor ensured cash in his custody was properly collected and disbursed. Key Findings The former Supervisor did not ensure all cash in his custody was properly collected and disbursed. We … for cash receipts and disbursements and online banking. In 2020, the former bookkeeper received $1,254 in dental and …
https://www.osc.ny.gov/local-government/audits/town/2023/06/02/town-dix-supervisors-control-cash-2022m-57Olean City School District – Reserve Funds (2022M-187)
… – pdf] Audit Objective Determine whether the Olean City School District (District) Board of Education (Board) and … on issues raised in the District’s response. … audit school district Olean …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/olean-city-school-district-reserve-funds-2022m-187Village of Tuckahoe – Financial Condition (2015M-88)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition for the period … 2011-12 and by more than $1 million in 2013-14, which led to operating deficits in each year. The Village’s contingency … budgets. Evaluate the Village’s contingency account to ensure it is sufficient. Monitor the budget throughout the …
https://www.osc.ny.gov/local-government/audits/village/2015/07/10/village-tuckahoe-financial-condition-2015m-88Town of Owego - Water Fund Operations (2021M-205)
… rates. Review and approve all adjustments prior to implementation by the utility department in accordance … and have initiated or indicated they planned to initiate corrective action. … Determine whether Town of …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-owego-water-fund-operations-2021m-205Northport - East Northport Union Free School District - Extra-Classroom Activity Fund (2021M-167)
… key information. ECA bank reconciliations from a middle school were performed incorrectly, resulting in balance …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/northport-east-northport-union-free-school-district-extra-classroom2022 Black History Month Celebration
… Month, Comptroller DiNapoli hosted a fireside chat with Jennifer Jones Austin, CEO and Executive Director of the … equality, opportunity, and justice. 2022 Honorees Jennifer Jones Austin CEO & Executive Director Federation …
https://www.osc.ny.gov/events/2022-black-history-month-celebrationCambria Housing Authority – Financial Management (2015M-316)
… which was established pursuant to New York State Public Housing Law, is governed by an appointed five-member …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/02/12/cambria-housing-authority-financial-management-2015m-316Town of Stanford – Financial Management (2021M-130)
… over the prior year and levied more taxes than necessary to fund general fund operations. Exceeded its fund balance … and have initiated or indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-stanford-financial-management-2021m-130Cattaraugus-Little Valley Central School District – Financial Management (2016M-61)
… District is located in the Towns of Dayton, East Otto, Leon, Little Valley, Mansfield, Napoli, New Albion, Otto and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/cattaraugus-little-valley-central-school-district-financial-managementCattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services – Financial Management (2016M-77)
… Services is a governmental entity covering 22 component school districts in a four-county area. BOCES is governed by … increased its reserves without adequate disclosure to the public and the districts and overfunded three reserves. BOCES …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-financialAmagansett Union Free School District – Financial Condition (2014M-91)
… Purpose of Audit The purpose of our audit was to evaluate the District’s … is located in the Town of East Hampton in Suffolk County and is governed by an elected five-member Board of Education. … The District has accumulated unexpended surplus funds of up to two times the amount allowed by statute. Two of the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/03/amagansett-union-free-school-district-financial-condition-2014m-91Fabius-Pompey Central School District – Budget Review (B3-14-5)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … in Onondaga County, issued debt totaling $1.5 million to liquidate the accumulated deficit in the District’s … The District’s proposed budget currently includes a tax levy that slightly exceeds the statutory limit. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/08/fabius-pompey-central-school-district-budget-review-b3-14-5Town of Kortright – Financial Management (2016M-397)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial … 25, 2016. Background The Town of Kortright is located in Delaware County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kortright-financial-management-2016m-397Town of Orchard Park – Recreation Department Cash Receipts (2017M-81)
… did not reconcile recreation fees collected by a vendor with cash receipts records. Key Recommendations Adopt written … remitting cash receipts. Review and approve the contract with the vendor who processes Department registration fees …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-orchard-park-recreation-department-cash-receipts-2017m-81State Agencies Bulletin No. 254
… for updating dues and agency shop when VRWS is reported on Job Affected Employees Employees represented by CSEA in bargaining units 02, 03, 04 and 47 who elect to … to change the employee's dues and agency shop based on the part time percent. Upon return from VRWS agencies must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/254-csea-union-dues-code-201-and-agency-shop-fee-code-212-employeesRipley Central School District – Cost Savings and Budgeting (2014M-361)
… yet developed a written and detailed multiyear financial plan. Key Recommendations Ensure the amount of the District’s … reserve is reasonably funded and develop and implement a plan for using the excess in compliance with statutory … Monitor and periodically update the multiyear financial plan. … Ripley Central School District Cost Savings and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/03/ripley-central-school-district-cost-savings-and-budgeting-2014m-361Plainview-Old Bethpage Central School District – Financial Condition (2015M-89)
… 31, 2014. Background The Plainview-Old Bethpage Central School District is located in the Town of Oyster Bay, Nassau … to increase reserve funds. … PlainviewOld Bethpage Central School District Financial Condition 2015M89 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/plainview-old-bethpage-central-school-district-financial-condition-2015mClarence Central School District – Financial Condition (2016M-128)
… through February 18, 2016. Background The Clarence Central School District is located in the Towns of Amherst, Clarence, … balance are accurate and reasonable. … Clarence Central School District Financial Condition 2016M128 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/clarence-central-school-district-financial-condition-2016m-128