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Village of Candor – Fund Balance (2017M-148)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s fund balance … June 1, 2015 through May 31, 2017. Background The Village of Candor is located in the Town of Candor in Tioga County … Village of Candor Fund Balance 2017M148 …
https://www.osc.ny.gov/local-government/audits/village/2017/10/27/village-candor-fund-balance-2017m-148Ticonderoga Central School District – Transportation State Aid and Extra-Classroom Activity Funds (2017M-182)
… applied for all entitled transportation State aid for new bus acquisitions and to determine whether extra-classroom … did not apply for all transportation State aid for new bus acquisitions. Club collections were not supported by …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/ticonderoga-central-school-district-transportation-state-aid-and-extraScience Academies of New York Charter Schools – Purchase versus Lease of Buildings (2017M-279)
… analysis when deciding whether to lease or purchase school buildings for the period July 1, 2014 through July 31, 2017. … Academies of New York Charter Schools (SANY) has school buildings in the City of Syracuse and the Town of Geddes in … not analyze purchasing options before deciding to lease buildings. We estimate SANY could have achieved savings of …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/science-academies-new-york-charter-schools-purchase-versus-lease-buildingsCity of Yonkers – Payroll (2017M-212)
… of Audit The purpose of our audit was to determine whether City officials established adequate internal controls over … July 1, 2015 through February 14, 2017. Background The City of Yonkers is located in Westchester County and has a population of approximately 200,800. The City is governed by an elected seven-member City Council. …
https://www.osc.ny.gov/local-government/audits/city/2018/03/02/city-yonkers-payroll-2017m-212Sherrill City School District – Reserve Funds (2017M-247)
… Westmoreland in Oneida County and the City of Oneida in Madison County. The District, which has approximately 1,880 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/02/sherrill-city-school-district-reserve-funds-2017m-247Town of Lincklaen – Board Oversight (2017M-37)
… 16, 2016. Background The Town of Lincklaen is located in Chenango County and has a population of approximately 400. … Key Findings The Town accumulated significant fund balance in the general and highway town-wide funds without clear … balance policy and use excess funds as a financing source in a manner that benefits Town residents. Perform annual …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-lincklaen-board-oversight-2017m-37Greene Central School District – Financial Condition (2016M-17)
… July 1, 2014 through December 3, 2015. Background The Greene Central School District is located in the Towns of Coventry, German, Greene, McDonough, Oxford and Smithville in Chenango County; … Greene Central School District Financial Condition 2016M17 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greene-central-school-district-financial-condition-2016m-17Dolgeville Central School District – System Access Controls (2016M-265)
… Herkimer County and the Towns of Ephratah, Oppenheim and Stratford in Fulton County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/dolgeville-central-school-district-system-access-controls-2016m-265Franklin 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-129Ripley Central School District – Cost Savings and Budgeting (2014M-361)
… Purpose of Audit The purpose of our audit was to review cost savings and budgeting related to sending students to a … Ripley Central School District Cost Savings and Budgeting 2014M361 …
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)
… Bethpage Central School District is located in the Town of Oyster Bay, Nassau County. The District, which is governed by an …
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)
… appropriations based on actual needs to avoid levying taxes at a level greater than needed. Ensure that estimates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/clarence-central-school-district-financial-condition-2016m-128New Lebanon Central School District – Financial Condition (2015M-222)
New Lebanon Central School District Financial Condition 2015M222
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/new-lebanon-central-school-district-financial-condition-2015m-222Cattaraugus-Little Valley Central School District – Financial Management (2016M-61)
… Leon, Little Valley, Mansfield, Napoli, New Albion, Otto and Persia, Cattaraugus County. The District, which operates … Develop realistic estimates of appropriations and the use of fund balance and reserves in the annual budget. Ensure that the District’s …
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)
… year totaled approximately $65 million. Key Findings From fiscal years 2012-13 through 2014-15, the Board and … and the districts and overfunded three reserves. BOCES has restricted more than $15 million in funds that should have … Ensure that all surplus funds, except those properly restricted in reserves in accordance with applicable …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-financial2020 Financial Condition Report – 2020 Financial Condition Report
… ahead as the State responds to the economic, fiscal and human impacts of the pandemic. As always, we need to think … only about the immediate challenges, daunting as they are, but the longer-term outlook as well. Read More About this …
https://www.osc.ny.gov/reports/finance/2020-fcrSullivan West Central School District – Financial Condition (2014M-40)
… at the end of each fiscal year, resulting in real property taxes that were higher than necessary. Two reserve fund …
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)
… District is located in the Towns of Decatur, Maryland, Milford, Rosenboom and Westford in Otsego County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/schenevus-central-school-district-budgeting-2014m-123Portville Central School District – Financial Condition (2013M-384)
… The Portville Central School District is located in the Towns of Clarksville and Genesee in Allegany County and the Towns of Olean and Portville in Cattaraugus County. The District operates one school with …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/portville-central-school-district-financial-condition-2013m-384Village of Tuckahoe – Financial Condition (2015M-88)
… The Village of Tuckahoe is located in Westchester County and has a population of approximately 6,600. The Village is … Board underestimated expenditures by $119,527 in 2011-12 and by more than $1 million in 2013-14, which led to … with monthly cash balance reports or cash flow statements and, except for three budget modifications implemented during …
https://www.osc.ny.gov/local-government/audits/village/2015/07/10/village-tuckahoe-financial-condition-2015m-88