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Lewiston-Porter Central School District – Financial Condition (2014M-202)

… The Lewiston-Porter Central School District is located in the Towns of Lewiston and Porter, Niagara County. The … Findings The Board used fund balance as a financing source in the annual general fund budgets until it was nearly … 2012-13 fiscal year. Key Recommendations Reduce reliance on fund balance as a financing source in the annual budget. …

https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/lewiston-porter-central-school-district-financial-condition-2014m-202

Village of Pittsford – Board Oversight (2017M-51)

… 16, 2016. Background The Village of Pittsford is located in the Town of Pittsford in Monroe County and has a population of approximately 1,400. … realistically reflect the Village’s operating needs based on historical or other known trends. Monitor the level of …

https://www.osc.ny.gov/local-government/audits/village/2017/07/21/village-pittsford-board-oversight-2017m-51

Town of Brant – Justice Court (2014M-180)

… April 25, 2014. Background The Town of Brant is located in Erie County and is governed by an elected five-member Town … operations. Town revenue attributable to Court operations in 2013 was $366,772. Key Findings The Justices did not … (JCF) in a timely manner. The Justices did not follow up on pending cases or enforce unpaid fines and fees. The Board …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/22/town-brant-justice-court-2014m-180

Unified Court System Bulletin No. UCS-130

… Purpose To notify agencies of the new voluntary insurance Deduction Code 539 , Allstate Life of New York. Background At the request of the Unified Court … To notify agencies of the new voluntary insurance Deduction Code 539 Allstate Life of New York …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-130-new-deduction-code-539-allstate-life-new-york

State Comptroller DiNapoli Releases School District Audit

… in state payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest …

https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-school-district-audit-0

Volunteer Firemen’s Benevolent Association of North Tonawanda – Foreign Fire Insurance Tax Moneys (2014M-208)

… Benevolent Association of North Tonawanda is located in the City of North Tonawanda and was established in 1903 by a special act of the State Legislature, which was … fire insurance tax moneys and spent $53,322 of these funds on membership benefits and administrative costs. Key Finding …

https://www.osc.ny.gov/local-government/audits/city/2014/10/31/volunteer-firemens-benevolent-association-north-tonawanda-foreign-fire-insurance-tax

Andes Central School District – Financial Management (2013M-250)

… audit was to evaluate the District’s financial condition for the period July 1, 2011 to August 6, 2013. Background The … five elected members. The District's budgeted expenditures for 2013-14 fiscal year are $3.8 million. Key Findings …

https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/andes-central-school-district-financial-management-2013m-250

Niagara Wheatfield Central School District – Financial Condition (2014M-364)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … $64.6 million. Key Findings The District has needed to borrow several million dollars throughout the audit period … resources totaling $7.7 million in the 2013-14 fiscal year to pay for principal and interest costs on outstanding debt. …

https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/niagara-wheatfield-central-school-district-financial-condition-2014m-364

North Merrick Union Free School District – Treasurer’s Duties (2013M-366)

… Purpose of Audit The purpose of our audit was to examine the Treasurer’s Duties for the period July 1, 2011 … Findings The District Clerk was inappropriately authorized to sign checks in the Treasurer’s absence and, in fact, … the Treasurer. The District authorized the District Clerk to sign checks in the Treasurer’s absence. However, Education …

https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/north-merrick-union-free-school-district-treasurers-duties-2013m-366

Cobleskill-Richmondville Central School District – Fund Balance Management (2022M-47)

… to fund operations. The Board overestimated appropriations from 2018-19 through 2020-21 by an average of $2.8 million, … fund balance exceeded the 4 percent statutory limit in each of the last three fiscal years by 4.8 to 10.1 … the District’s reserves were not reasonably funded or used in the last three years. Maintaining reserves that were not …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/cobleskill-richmondville-central-school-district-fund-balance-management

Utica City School District - Payroll (2018M-175)

… work performed. Manual adjustments for fingerprint time clock system entries were not adequately supported or … adjustments for missed punches into the fingerprint time clock system are documented and approved by supervisors. …

https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/utica-city-school-district-payroll-2018m-175

City of Rensselaer – Accounting Records and Reports (2023M-26)

Determine whether the City of Rensselaer City officials maintained complete accurate and timely accounting records and reports to allow the Common Council Council to effectively manage financial operations and capital projects

https://www.osc.ny.gov/local-government/audits/city/2024/08/02/city-rensselaer-accounting-records-and-reports-2023m-26

Town of Avoca – Financial Management and Town Clerk Operations (2017M-131)

Town of Avoca Financial Management and Town Clerk Operations 2017M131

https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-avoca-financial-management-and-town-clerk-operations-2017m-131

McGraw Central School District – Fund Balances (2017M-248)

McGraw Central School District Fund Balances 2017M248

https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mcgraw-central-school-district-fund-balances-2017m-248

Brushton-Moira Central School District – Financial Condition (2015M-340)

… Central School District is located in the Towns of Bangor, Brandon, Dickinson and Moira in Franklin County and …

https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/brushton-moira-central-school-district-financial-condition-2015m-340

Bradford Central School District – Financial Management (2016M-253)

… Background The Bradford Central School District is located in the Towns of Bath, Bradford, Urbana and Wayne in Steuben County and the Towns of Orange and Tyrone in … balance exceeded the statutory limit by amounts ranging from $1.4 million to $1.9 million or 12.8 to 17.5 percentage …

https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/bradford-central-school-district-financial-management-2016m-253

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