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Schenectady City School District – Financial Condition (2014M-168)
… Background The Schenectady City School District is located in the City of Schenectady in Schenectady County. The District is governed by an elected … The general fund’s cash level was deficient, resulting in the issuance of short-term debt known as revenue …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/schenectady-city-school-district-financial-condition-2014m-168City of Lackawanna – Police and Fire Department Work Hours (2014M-298)
… $23.4 million. Key Findings The current work schedule for patrol officers results in the officers working eight days …
https://www.osc.ny.gov/local-government/audits/city/2015/04/10/city-lackawanna-police-and-fire-department-work-hours-2014m-298Schuylerville Central School District – Fund Balance (2016M-113)
… The Schuylerville Central School District is located in eastern Saratoga County. The District, which operates … year the District transferred more than $1.4 million in excess funds from the employee benefit accrued liability … the amount of the District’s unrestricted fund balance is in compliance with the statutory limits and reduce the amount …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/schuylerville-central-school-district-fund-balance-2016m-113Whitesville Central School District – Financial Management (2016M-313)
… Central School District is located in the Towns of Independence and Willing in Allegany County and the Town of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/whitesville-central-school-district-financial-management-2016m-313North Collins Central School District – Financial Management (2016M-189)
… The North Collins Central School District is located in the Towns of North Collins, Collins, Concord, Brant, Eden and Evans in Erie County. The District, which operates two schools with … or ensure that fund balance and reserves were managed in accordance with statutes. The District used a contingency …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-collins-central-school-district-financial-management-2016m-189Mount Pleasant-Blythedale Union Free School District – Short-Term Borrowing and Purchasing (2015M-365)
… July 1, 2014 through October 30, 2015. Background The Mount Pleasant-Blythedale Union Free School District, a … by the State Legislature, is located in the Town of Mount Pleasant, Westchester County. The District, which … Mount PleasantBlythedale Union Free School District ShortTerm …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/mount-pleasant-blythedale-union-free-school-district-short-term-borrowingPleasantville Union Free School District – Financial Condition (2015M-311)
… The Pleasantville Union Free School District is located in the Village of Pleasantville in Westchester County. The District, which operates three … a reserve fund policy stating how much would be set aside in each reserve, how each reserve would be funded or when …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/pleasantville-union-free-school-district-financial-condition-2015m-311Pembroke Central School District – Financial Management (2016M-31)
… review the District’s management of financial activities for the period July 1, 2012 through December 4, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $21.4 … restricted, and District officials consistently budgeted for expenditures that could have been paid for with reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/pembroke-central-school-district-financial-management-2016m-31Town of Webb Union Free School District – Fund Balance (2016M-140)
… The Town of Webb Union Free School District is located in the Town of Webb in Herkimer County and the Town of Forestport in Oneida County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/town-webb-union-free-school-district-fund-balance-2016m-140Manhasset Union Free School District – Separation Payments (2016M-150)
Manhasset Union Free School District Separation Payments 2016M150
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/manhasset-union-free-school-district-separation-payments-2016m-150Dansville Central School District – Separation Payments (2016M-102)
… District is located in the Towns of Conesus, Groveland, North Dansville, Ossian, Sparta, Springwater and West Sparta …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/dansville-central-school-district-separation-payments-2016m-102Corning City School District – Procurement (2016M-222)
… County; and the City of Corning and the Towns of Bradford, Campbell, Caton, Corning, Erwin, Hornby and Lindley in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/corning-city-school-district-procurement-2016m-222Penfield Central School District – Financial Management (2015M-162)
… School District is located in the Towns of Penfield, Brighton, Perinton and Pittsford in Monroe County and the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/30/penfield-central-school-district-financial-management-2015m-162Commack Union Free School District – Financial Condition and Fuel Inventory (2015M-90)
… financial condition and controls over fuel inventory for the period July 1, 2013 through November 30, 2014. … with more than 6,900 students. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $183.2 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/commack-union-free-school-district-financial-condition-and-fuel-inventoryBrighter Choice Charter Middle School for Girls – Financial Operations (2014M-301)
… on the financial disclosure forms with the Charter Schools Institute. Key Recommendations Determine what services will …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/03/06/brighter-choice-charter-middle-school-girls-financial-operations-2014m-301Altmar-Parish-Williamstown Central School District – Financial Condition (2015M-232)
… Albion, Amboy, Hastings, Mexico, Orwell, Parish, Richland, West Monroe and Williamstown in Oswego County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/altmar-parish-williamstown-central-school-district-financial-conditionVillage of Sleepy Hollow – Parking Ticket Collections (2016M-408)
… Village’s processes and procedures over cash receipts from parking violations for the period June 1, 2015 through June … approximately $255,690 in fines, penalties and fees for parking violations. Key Findings Village officials have not … established sufficient procedures for collecting unpaid parking violation fines or set a benchmark for collection …
https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-sleepy-hollow-parking-ticket-collections-2016m-408Baldwin Public Library – Payroll (2013M-335)
… of Audit The purpose of our audit was to determine if the Library had effective internal controls over payroll for the … 2011 through June 30, 2013. Background The Baldwin Public Library is located in the Town of Hempstead in Nassau County. The Library is governed by a five-member Board of Trustees, each …
https://www.osc.ny.gov/local-government/audits/library/2014/01/31/baldwin-public-library-payroll-2013m-335Village of Malverne – Procurement (2017M-16)
… The purpose of our audit was to examine the Village’s procurement process for the period June 1, 2015 through … officials have not enforced compliance with the Village’s procurement policy. Village officials allowed goods and … has been made). Village officials did not enforce the procurement policy requirement for documented verbal or …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-malverne-procurement-2017m-16Town of Washington – Information Technology (2013M-164)
… 31, 2012. Background The Town of Washington is located in Dutchess County and has a population of approximately … a proper IT security plan and a disaster recovery plan in place there is an increased risk that Town data, hardware … to adopt an information breach notification policy, in the event that private information is compromised, Town …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-washington-information-technology-2013m-164