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Fair Haven Volunteer Fire Department, Inc. – Financial Activity (2014M-335)
… April 1, 2013 through July 9, 2014. Background The Fair Haven Volunteer Fire Department, Inc. is a not-for-profit … The Department, which is located in the Village of Fair Haven in Cayuga County, provides fire protection to the … Fair Haven Volunteer Fire Department Inc Financial Activity …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/27/fair-haven-volunteer-fire-department-inc-financial-activityWillsboro Fire District – Financial Controls (2014M-156)
… to ensure that financial activity was properly recorded and reported and that moneys were safeguarded for the period January 1, … District is a district corporation of the State, distinct and separate from the Town of Willsboro and the County of …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/willsboro-fire-district-financial-controls-2014m-156Oswego County – Transfer Station Cash Receipts (2015M-334)
… review the internal controls over the Department of Solid Waste’s cash receipts process for the period January 1, 2014 … Board of Legislators, maintains a Department of Solid Waste which is responsible for providing recycling and solid waste services to residents, businesses and commercial waste …
https://www.osc.ny.gov/local-government/audits/county/2016/03/25/oswego-county-transfer-station-cash-receipts-2015m-334Chemung County Probation Department – Collections and Disbursements (2016M-10)
… January 1, 2014 through September 18, 2015. Background Chemung County is located in the southern tier of New York … Chemung County Probation Department Collections and …
https://www.osc.ny.gov/local-government/audits/county/2016/06/10/chemung-county-probation-department-collections-and-disbursements-2016m-10Town of Porter – Sewer Billings to Fort Niagara State Park (2017M-162)
… The Village of Youngstown and Fort Niagara State Park are also located in the Town. The Town is governed by an … Town of Porter Sewer Billings to Fort Niagara State Park 2017M162 …
https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-porter-sewer-billings-fort-niagara-state-park-2017m-162Mount Sinai Union Free School District – Financial Management (2013M-227)
… audit was to evaluate the District’s financial operations and the use of fund balance for the period July 1, 2011, … funds routinely exceeded the amount allowed by statute and District taxpayers paid more than necessary to sustain District operations. Key Recommendations Develop and adopt budgets that include realistic estimates for …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/16/mount-sinai-union-free-school-district-financial-management-2013m-227Wyandanch Union Free School District – Budget Review (B26-7-2)
… 56 of the Laws of 2020, authorizes the District to issue serial bonds in an aggregate principal amount not to exceed …
https://www.osc.ny.gov/local-government/audits/school-district/2026/04/10/wyandanch-union-free-school-district-budget-review-b26-7-2Mount Morris Central School District – Financial Condition (2014M-328)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Morris Central School District is located in the Village of Mount Morris and the Towns of Mount Morris, West Sparta, … and Groveland, in Livingston County, and is governed by an elected seven-member Board of Education. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/12/mount-morris-central-school-district-financial-condition-2014m-328County of Cortland – Departmental Operations (2013M-157)
… number of additional officers hired in the jail and road patrol. The County is not imposing certain allowable fees …
https://www.osc.ny.gov/local-government/audits/county/2013/08/13/county-cortland-departmental-operations-2013m-157City of Troy – Financial Condition (2015M-185)
… of reserves to finance operations, and budgets for the water and sewer funds contained unrealistic revenue estimates. If retirement costs remain at 2015 levels, the 2016 budget … project. Key Recommendations Develop and adopt general, water and sewer fund budgets that include realistic estimates …
https://www.osc.ny.gov/local-government/audits/city/2016/02/17/city-troy-financial-condition-2015m-185Red Creek Central School District – Financial Condition (2016M-365)
… Central School District is located in the Towns of Butler and Wolcott in Wayne County and the Towns of Victory, Conquest and Sterling in Cayuga County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/red-creek-central-school-district-financial-condition-2016m-365Vestal Central School District – Fund Balances (2017M-91)
… for the 2017-18 fiscal year total approximately $76.2 million. Key Findings District officials consistently … expenditures and appropriated fund balance that was not used. Three of the District’s reserve funds did not have …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/vestal-central-school-district-fund-balances-2017m-91Tully Central School District – Financial Management (2016M-359)
… reserves with balances totaling over $2.9 million as of June 30, 2015 were overfunded or potentially unnecessary. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/tully-central-school-district-financial-management-2016m-359Lynbrook Union Free School District – Special Programs (2016M-45)
… effective internal controls over special programs for the period July 1, 2014 through August 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $79.4 … playground program were incomplete and inaccurate. Checks for the summer driver’s education program session were not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/lynbrook-union-free-school-district-special-programs-2016m-45Churchville-Chili Central School District – Financial Management (2015M-354)
… of Audit The purpose of our audit was to evaluate the District’s financial management for the period July 1, 2012 … 23, 2015. Background The Churchville-Chili Central School District is located in four towns in Monroe County. The District, which operates six schools with approximately 3,900 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/churchville-chili-central-school-district-financial-management-2015m-354Chester Union Free School District – Financial Management and Board Oversight (2016M-95)
… July 1, 2014 through September 29, 2015. Background The Chester Union Free School District is located in the Town of Chester, Orange County. The District, which operates two … Chester Union Free School District Financial Management and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/chester-union-free-school-district-financial-management-and-boardVillage of Akron – Selected Financial Activities (2016M-133)
… operations and the Clerk-Treasurer’s records and reports for the period June 1, 2014 through December 22, 2015. … elected five-member Board of Trustees. The annual budget for the 2015-16 fiscal year was approximately $6 million. Key …
https://www.osc.ny.gov/local-government/audits/village/2016/08/26/village-akron-selected-financial-activities-2016m-133Corinth Central School District – Financial Condition (2015M-68)
… Towns of Corinth, Day, Greenfield, Hadley and Wilton in Saratoga County and the Town of Lake Luzerne in Warren …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/05/corinth-central-school-district-financial-condition-2015m-68Town of Hoosick – Departmental Cash Collections and Sales Tax Allocation (2016M-428)
… Town's pool and skating rink and the allocation of sales tax revenue for the period January 1, 2015 through August 31, … at the Town pool. The Town did not properly allocate sales tax revenues to its part-town funds in compliance with statute. For the 2014 though 2016 fiscal years, sales tax of $130,615 that should have been allocated to part-town …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hoosick-departmental-cash-collections-and-sales-tax-allocation-2016m-428Carthage Central School District – Financial Condition (2014M-138)
… audit was to examine the District’s financial condition for the period July 1, 2012 through December 31, 2013. … in Jefferson County and the Towns of Croghan, Denmark and Diana in Lewis County. The District, which is governed by an … with approximately 3,600 students. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $55 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/carthage-central-school-district-financial-condition-2014m-138