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Town of Ashford – Water District (2015M-343)
… Purpose of Audit The purpose of our audit was to evaluate the Board’s oversight role of the Water District … $5 million. Key Findings Town officials could not provide a detailed project plan detailing the project scope, timetable or documentation to support the estimated costs. The Board did not ensure that …
https://www.osc.ny.gov/local-government/audits/district/2016/03/25/town-ashford-water-district-2015m-343Town of Brunswick – Justice Court (2017M-285)
… January 1, 2016 through July 1, 2017. Background The Town of Brunswick is located in Rensselaer County. The Town is … Town of Brunswick Justice Court 2017M285 …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/05/04/town-brunswick-justice-court-2017m-285Ossining Union Free School District – Financial Management (2017M-176)
… The Ossining Union Free School District is located in the Village of Ossining, in Westchester County. The District has approximately 4,980 … fiscal years 2012-13 through 2016-17, which resulted in appropriated fund balance not being used. Recalculated …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/ossining-union-free-school-district-financial-management-2017m-176Hartford Central School District – Cafeteria Collections (2018M-10)
… 30, 2017. Background The Hartford Central School District is located in the Towns of Argyle, Fort Ann, Granville, … and Kingsbury in Washington County. The District, which is governed by a five-member Board of Education, has …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/hartford-central-school-district-cafeteria-collections-2018m-10Elmwood Village Charter School – Building Acquisition (2017M-237)
… Elmwood Village Charter School is located in the City of Buffalo in Erie County. The School, which is governed by a …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/16/elmwood-village-charter-school-building-acquisition-2017m-237Cairo-Durham Central School District – Information Technology (2017M-246)
… Cairo, Durham, Athens, Catskill, Coxsackie and Greenville in Greene County, Conesville in Schoharie County, and Rensselaerville in Albany County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/16/cairo-durham-central-school-district-information-technology-2017m-246Town of Neversink – Multiyear Planning and Fund Balance Management (2017M-260)
Town of Neversink Multiyear Planning and Fund Balance Management 2017M260
https://www.osc.ny.gov/local-government/audits/town/2018/02/09/town-neversink-multiyear-planning-and-fund-balance-management-2017m-260Clinton Central School District – Payroll (2017M-252)
… Clinton Central School District Payroll 2017M252 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/26/clinton-central-school-district-payroll-2017m-252Cortland Enlarged City School District – Fund Balance (2017M-65)
… for the 2016-17 fiscal year total approximately $49.6 million. Key Finding For fiscal years 2013-14 through …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/cortland-enlarged-city-school-district-fund-balance-2017m-65Gilbertsville-Mount Upton Central School District – Cafeteria Operations (2015M-351)
… purpose of our audit was to determine if the District’s cafeteria operations were managed properly for the period … that the District is raising enough revenues to cover cafeteria operations and continue to identify potential … GilbertsvilleMount Upton Central School District Cafeteria Operations 2015M351 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/gilbertsville-mount-upton-central-school-district-cafeteria-operationsBethlehem Central School District – Credit Cards (2017M-41)
Bethlehem Central School District Credit Cards 2017M41
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/bethlehem-central-school-district-credit-cards-2017m-41Highland Falls-Fort Montgomery Central School District – Financial Condition (2015M-341)
… District’s unassigned fund balance as of June 30, 2015 was about $2.8 million, exceeding the 4 percent statutory limit …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/highland-falls-fort-montgomery-central-school-district-financialHerkimer Central School District – Financial Condition (2016M-68)
… 1, 2014 through October 31, 2015. Background The Herkimer Central School District is located in the Village of Herkimer … Herkimer Central School District Financial Condition 2016M68 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/herkimer-central-school-district-financial-condition-2016m-68Harrisville Central School District – Claims Audit (2016M-215)
… 2015. Background The Harrisville Central School District is located in the Towns of Croghan and Diana in Lewis County … which operates one school with approximately 440 students, is governed by an elected seven-member Board of Education. … being paid. Ensure that adequate supporting documentation is provided to the claims auditor for review. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/harrisville-central-school-district-claims-audit-2016m-215Little Flower Union Free School District – Tuition (2015M-233)
… July 1, 2014 through June 30, 2015. Background The Little Flower Union Free School District is a special act public … Little Flower Union Free School District Tuition 2015M233 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/little-flower-union-free-school-district-tuition-2015m-233Kenmore-Town of Tonawanda Union Free School District – Financial Management (2015M-155)
… Key Findings The District consistently appropriated fund balance that was not needed to finance operations. The … estimates in the annual budget for the planned use of fund balance are accurate and reasonable. Ensure that reserve fund …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/06/kenmore-town-tonawanda-union-free-school-district-financial-managementGreenburgh Eleven Union Free School District – Financial Condition (2015M-194)
… District is a special act school district located in Dobbs Ferry, Westchester County. The District, which operates one …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/greenburgh-eleven-union-free-school-district-financial-condition-2015mNorth Bellmore Union Free School District – Financial Condition (2014M-47)
… District is located in the Towns of Hempstead in Nassau County. The District is governed by an elected five-member … balance that was not needed. The District’s unexpended surplus funds exceed the level established by Real Property Tax Law. Key Recommendations Develop and adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/north-bellmore-union-free-school-district-financial-condition-2014m-47Cheektowaga Public Library – Treasurer’s Reports (2015M-136)
… 2015. Background The Cheektowaga Public Library is located in the Town of Cheektowaga, Erie County. The Library, which … the Board of Regents of the State Education Department in 1969, is governed by a five-member Board of Trustees … Findings The Board has not outlined the Treasurer’s duties in the bylaws. The Treasurer does not prepare monthly …
https://www.osc.ny.gov/local-government/audits/library/2015/09/04/cheektowaga-public-library-treasurers-reports-2015m-136Walworth-Seely Public Library – Board Oversight (2014M-260)
… through January 14, 2015. Background The Walworth-Seely Public Library is located in the Town of Walworth in Wayne … WalworthSeely Public Library Board Oversight 2014M260 …
https://www.osc.ny.gov/local-government/audits/library/2015/03/13/walworth-seely-public-library-board-oversight-2014m-260