Search

Village of Franklin – Fund Balance Management (2018M-13)

… is located in the Town of Franklin in Delaware County and has a population of approximately 375. The Village is … 2016-17. Budgeted general fund appropriations in 2015-16 and 2016-17 exceeded expenditures by an annual average of 30 … actual revenues exceeded budgeted revenues in 2014-15 and 2015-16 by an annual average of 18 percent. Village …

https://www.osc.ny.gov/local-government/audits/village/2018/05/04/village-franklin-fund-balance-management-2018m-13

Massapequa Union Free School District – Budget Practices and Reserve Funds (2017M-113)

… July 1, 2013 through November 30, 2016. Background The Massapequa Union Free School District is located in the Town … Massapequa Union Free School District Budget Practices and …

https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/massapequa-union-free-school-district-budget-practices-and-reserve-funds

Middletown Enlarged City School District – Financial Condition (2017M-245)

… and use surplus funds to fund one-time expenditures, pay off debt or reduce property taxes. …

https://www.osc.ny.gov/local-government/audits/school-district/2018/02/16/middletown-enlarged-city-school-district-financial-condition-2017m-245

Bath Central School District – Reserves (2016M-401)

… 30, 2016. Background The Bath Central School District is located in the Towns of Avoca, Bath, Cameron, Thurston, … operates three schools with approximately 1,500 students, is governed by a seven-member Board of Education. Budgeted … the amounts reserved and the cash restricted for reserves is properly accounted for, necessary and reasonably funded. …

https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/bath-central-school-district-reserves-2016m-401

East Meadow Union Free School District – Financial Condition (2015M-332)

… The East Meadow Union Free School District is located in the Town of Hempstead, Nassau County. The District, which … requirements and use the surplus unrestricted fund balance in a manner that benefits District residents. Discontinue the practice of adopting budgets that result in the appropriation of unrestricted fund balance that is not …

https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/east-meadow-union-free-school-district-financial-condition-2015m-332

Avon Central School District – Information Technology (2016M-123)

… management; protection of personal, private and sensitive information (PPSI); wireless technology; remote access; … Avon Central School District Information Technology 2016M123 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/avon-central-school-district-information-technology-2016m-123

Schenectady City School District – Financial Condition (2014M-168)

… fund balance that should be maintained. The general fund’s cash level was deficient, resulting in the issuance of … the repayment of RANs and for the long-term management of cash flow requirements. Ensure that future budgets are …

https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/schenectady-city-school-district-financial-condition-2014m-168

Town of North Norwich – Budgeting (2015M-54)

… 12, 2014. Background The Town of North Norwich is located in Chenango County and has a population of approximately … an elected five-member Town Board. Budgeted appropriations in the general fund and highway fund for 2014 totaled … balanced. The Board planned to appropriate fund balance in the highway fund which was not available. The Board did …

https://www.osc.ny.gov/local-government/audits/town/2015/07/31/town-north-norwich-budgeting-2015m-54

Town of Virgil – Justice Court Operations (2015M-77)

… ensure the clerk is pursuing collections of unpaid traffic tickets. The Justice does not ensure the clerk maintains a list of unpaid traffic tickets. The Board’s annual audit of the Justice’s records … bail records. Key Recommendations Ensure unpaid traffic tickets are pursued in a timely manner. Ensure the clerk …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/town-virgil-justice-court-operations-2015m-77

Mid-Hudson Library System – Procurement (2016M-261)

… Purpose of Audit The purpose of our audit was to examine the Library System’s … July 8, 2016. Background The Mid-Hudson Library System is a nonprofit cooperative public library system, located in … The Library System's purchasing policy does not address what internal procedures to use for purchases that do not …

https://www.osc.ny.gov/local-government/audits/library/2016/10/07/mid-hudson-library-system-procurement-2016m-261

City of Lackawanna – Police and Fire Department Work Hours (2014M-298)

… was to evaluate the City’s management of Police Department work schedules and pay rates and Fire Department work hours and time and attendance records for the period … approximately $23.4 million. Key Findings The current work schedule for patrol officers results in the officers …

https://www.osc.ny.gov/local-government/audits/city/2015/04/10/city-lackawanna-police-and-fire-department-work-hours-2014m-298

Schuylerville Central School District – Fund Balance (2016M-113)

… 2015. Background The Schuylerville Central School District is located in eastern Saratoga County. The District, which … operates three schools with approximately 1,700 students, is governed by an elected seven-member Board of Education. … the amount of the District’s unrestricted fund balance is in compliance with the statutory limits and reduce the …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/schuylerville-central-school-district-fund-balance-2016m-113

Whitesville Central School District – Financial Management (2016M-313)

… include realistic estimates of appropriations based on actual needs and that estimates for the planned use of fund …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/whitesville-central-school-district-financial-management-2016m-313

North Collins Central School District – Financial Management (2016M-189)

… July 1, 2012 through February 9, 2016. Background The North Collins Central School District is located in the Towns of North Collins, Collins, Concord, Brant, Eden and Evans in … North Collins Central School District Financial Management …

https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-collins-central-school-district-financial-management-2016m-189

Mount Pleasant-Blythedale Union Free School District – Short-Term Borrowing and Purchasing (2015M-365)

… payments for fiscal years 2012-13 through 2014-15. Not all purchase orders were issued in a timely manner, and some purchases were made with confirming purchase orders, issued after goods and services were ordered … District’s purchasing rules and regulations by preparing purchase orders in advance and limiting the use of confirming …

https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/mount-pleasant-blythedale-union-free-school-district-short-term-borrowing

Pleasantville Union Free School District – Financial Condition (2015M-311)

… District has not established a reserve fund policy stating how much would be set aside in each reserve, how each reserve would be funded or when each reserve would …

https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/pleasantville-union-free-school-district-financial-condition-2015m-311

Pembroke 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-31

Thank you for subscribing to the Comptroller's Weekly Newsletter!

Thank you for subscribing to the Comptroller's Weekly Newsletter!