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Newfane Central School District – Financial Management (2020M-88)
… can better manage fund balance and reserves. The practice of annually appropriating fund balance that is not needed to …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/newfane-central-school-district-financial-management-2020m-88Sherburne-Earlville Central School District – Emplolyee Benefits (2024M-67)
… when leave buybacks were processed or record leave in the District’s leave tracking system. In addition, procedures were not in place for maintaining leave accrual records or to ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-emplolyee-benefits-2024m-67Warren County – Occupancy Tax and Weights and Measures (2016M-346)
… of our audit was to assess oversight of the occupancy tax and compliance with weights and measures laws for the period January 1, 2014 through … County is located in the southeastern Adirondack region and is governed by an elected 20-member Board of Supervisors. …
https://www.osc.ny.gov/local-government/audits/county/2017/03/31/warren-county-occupancy-tax-and-weights-and-measures-2016m-346Bowmansville Volunteer Fire Association, Inc. - Financial Management (2015M-10)
… of Audit The purpose of our audit was to evaluate the Fire Company’s financial management for the period April 1, … November 7, 2014. Background The Bowmansville Volunteer Fire Association, Inc. is located in the Town of Lancaster in Erie County. The Fire Company, which has a five-member Board of Directors, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/03/08/bowmansville-volunteer-fire-association-inc-financialBaldwin Union Free School District – Non-instructional Overtime (2017M-128)
… of our audit was to examine the District’s overtime for non-instructional employees for the period July 1, 2015 through December 1, 2016. Background The Baldwin … The audit was to examine the Districts overtime for noninstructional employees for the period July 1 2015 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/baldwin-union-free-school-district-non-instructional-overtime-2017m-128Chautauqua Utility District – Banking (2017M-121)
Chautauqua Utility District Banking 2017M121
https://www.osc.ny.gov/local-government/audits/district/2017/10/13/chautauqua-utility-district-banking-2017m-121Perry Central School District – Financial Management (2017M-118)
… unrestricted fund balance exceeds the statutory limit. The reserve fund plan does not include any specifics regarding … in a manner that benefits District taxpayers. Update the reserve plan to clearly describe the conditions under which reserve funds will be used. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/06/perry-central-school-district-financial-management-2017m-118Village of Ravena – Departmental Collections and Leave Accruals (2017M-56)
… through August 31, 2016. Background The Village of Ravena is located in the Town of Coeymans in Albany County and has a population of approximately 3,400. The Village is governed by an elected five-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/village/2017/09/29/village-ravena-departmental-collections-and-leave-accruals-2017m-56Town of Angelica – Justice Court Operations (2018M-11)
… through October 31, 2017. Background The Town of Angelica is located in Allegany County and has a population of approximately 1,400. The Town is governed by an elected five-member Town Board. Court …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/04/27/town-angelica-justice-court-operations-2018m-11Schalmont Central School District – Financial Condition Management (2018M-15)
… District officials effectively managed fund balance for the period July 1, 2014 through June 30, 2017. Background … serves the Towns of Rotterdam, Princetown and Duanesburg in Schenectady County, the Town of Guilderland in Albany … Montgomery County. The Board of Education is responsible for managing the District’s financial and educational …
https://www.osc.ny.gov/local-government/audits/school-district/2018/04/13/schalmont-central-school-district-financial-condition-management-2018m-15Fabius-Pompey Central School District – Information Technology (2016M-237)
… is located in the Towns of Cazenovia, Cuyler, Fabius, LaFayette and Pompey, in Onondaga County. The District, which operates two schools with approximately 750 students, is governed by … been used to log on to the District’s computer system in at least six months, and 18 of the 111 were last used in 2013 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/fabius-pompey-central-school-district-information-technology-2016m-237East Williston Union Free School District – Extra-Classroom Activities (2016M-103)
… July 1, 2014 through September 30, 2015. Background The East Williston Union Free School District is located in the … East Williston Union Free School District ExtraClassroom …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/east-williston-union-free-school-district-extra-classroom-activitiesBabylon Union Free School District – Financial Condition (2015M-323)
… our audit was to review the District’s financial condition for the period July 1, 2014 through August 31, 2015. … The Babylon Union Free School District is located in the Town of Babylon, Suffolk County. The District, which … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $48.8 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/babylon-union-free-school-district-financial-condition-2015m-323Jasper-Troupsburg Central School District – Financial Condition (2015M-22)
… audit was to evaluate the District's financial condition for the period July 1, 2011 through January 7, 2015. … seven-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year are approximately $11.5 million. … to audits completed by a certified public accounting firm for the last three years. Key Recommendations Develop and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/27/jasper-troupsburg-central-school-district-financial-condition-2015m-22Remsen Central School District – Fund Balance and Reserves (2015M-306)
… Boonville and Forestport in Oneida County and the Towns of Ohio and Russia in Herkimer County. The District, which operates two schools with approximately 460 students, is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/remsen-central-school-district-fund-balance-and-reserves-2015m-306Seaford Union Free School District – Extra-Classroom Activities (2016M-291)
… totaled approximately $63.6 million. Key Findings School store deposits during 2015-16 were not made in a timely … and deposit dates ranging from 15 to 91 days. School store receipts were not supported by a profit and loss …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/seaford-union-free-school-district-extra-classroom-activities-2016m-291Willsboro Central School District – Financial Condition (2015M-362)
… our audit was to assess the District’s financial condition for the period July 1, 2012 through October 31, 2015. … The Willsboro Central School District is located in the Towns of Chesterfield, Essex, Lewis, Westport and … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $8.2 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/willsboro-central-school-district-financial-condition-2015m-362Phelps-Clifton Springs Central School District – Financial Condition (2016M-269)
… audit was to evaluate the District’s financial condition for the period July 1, 2014 through May 24, 2016. Background … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $34.4 … The District overestimated appropriations by $8.3 million for fiscal years 2010-11 through 2014-15 and did not use any …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/phelps-clifton-springs-central-school-district-financial-condition-2016mClyde-Savannah Central School District – Financial Condition (2015M-338)
… School District is located in the Towns of Butler, Galen, Lyons, Rose and Savannah in Wayne County and the Towns of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/clyde-savannah-central-school-district-financial-condition-2015m-338Dalton-Nunda Central School District – Separation Payments (2015M-142)
… Purpose of Audit The purpose of our audit was to examine the District’s calculation of separation payments for the period July 1, 2012 through … schools with approximately 725 students, is governed by an elected seven-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/18/dalton-nunda-central-school-district-separation-payments-2015m-142