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Cheektowaga-Sloan Union Free School District – Financial Condition and Payroll (2017M-94)
… Cheektowaga-Sloan Union Free School District is located in the Towns of Cheektowaga and West Seneca in Erie County. The District operates four schools, has … estimates of appropriations and use of fund balance in the budget. Ensure that the EBALR is used in accordance …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/cheektowaga-sloan-union-free-school-district-financial-condition-andRensselaer City School District – Financial Condition (2016M-286)
… $23.9 million. Key Findings The Board did not adopt realistic, structurally balanced general fund budgets, … to assist in addressing future needs. Key Recommendations Adopt structurally balanced budgets for the general fund that … perform its fiscal oversight responsibilities. Develop and adopt comprehensive multiyear financial and capital plans for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/rensselaer-city-school-district-financial-condition-2016m-286South Jefferson Central School District – Community Services (2016M-343)
… on Program expenditures. Although the Board adopted a transportation and use of building policy, its intentions for … clear guidelines to reflect the Board’s position on free transportation services. Revise the transportation policy periodically to include updated …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/south-jefferson-central-school-district-community-services-2016m-343Massena Central School District – Financial Condition (2016M-21)
… for the past three years. The District overfunded the employee benefits accrued liability reserve by about $7.1 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/massena-central-school-district-financial-condition-2016m-21Lyncourt Union Free School District – Financial Condition (2016M-62)
… Such uses could include, but are not limited to, paying off debt, financing one-time expenditures and reducing …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lyncourt-union-free-school-district-financial-condition-2016m-62Oneonta City School District –Financial Condition (2013M-165)
… Purpose of Audit The purpose of our audit was to examine the … City of Oneonta, the Towns of Oneonta, Davenport, Laurens, Maryland, and Milford in Otsego County and the Town of … in Delaware County. The District is governed by the Board of Education which comprises seven elected members. The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/oneonta-city-school-district-financial-condition-2013m-165Erie 1 Board of Cooperative Educational Services – Special Aid Fund (2016M-188)
… Background The Erie 1 Board of Cooperative Educational Services is a public entity serving 19 component school … Erie 1 Board of Cooperative Educational Services Special Aid Fund 2016M188 …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/erie-1-board-cooperative-educational-services-special-aid-fund-2016m-188Brentwood Union Free School District – Fund Balance and Hiring Practices (2016M-251)
… the District’s fund balance and examine the procedures for hiring administrators for the period July 1, 2014 through … October 31, 2015. Background The Brentwood Union Free School District is located in the Town of Islip, Suffolk … level for each reserve. Adhere to District policy when hiring a Superintendent by choosing the most qualified …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/22/brentwood-union-free-school-district-fund-balance-and-hiring-practicesWestmoreland Central School District – Financial Condition (2014M-283)
… The Westmoreland Central School District is located in the Towns of Vernon, Westmoreland and Whitestown and the City of Rome in Oneida County and has approximately 950 students and 145 … a plan to reduce the amount of unrestricted fund balance in a manner that benefits District taxpayers. Develop and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/westmoreland-central-school-district-financial-condition-2014m-283Glens Falls Common School District – Financial Condition (2015M-66)
… The Glens Falls Common School District is located in the City of Glens Falls in Warren County. The District, which is governed by an … 2014-15. The Board appropriated $154,860 of fund balance in its 2014-15 budget, causing the District’s unrestricted …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/glens-falls-common-school-district-financial-condition-2015m-66Village of Richfield Springs – Justice Court (S9-14-1)
… During our audit period, the Village had one Justice, Peter Brykailo, Jr., and two Court clerks. Per the Court’s …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-richfield-springs-justice-court-s9-14-1Town of Queensbury – Justice Court (S9-14-2)
… the audit period, the Court operated with two Justices, Robert McNally and Michael Muller, and four Court clerks. …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-queensbury-justice-court-s9-14-2Fonda-Fultonville Central School District – Payroll (2015M-118)
… The Fonda-Fultonville Central School District is located in the Towns of Amsterdam, Charleston, Florida, Glen, Mohawk, Palatine and Root in Montgomery County; the Towns of Carlisle and Esperance in Schoharie County; and the City of Johnstown and the Town …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/fonda-fultonville-central-school-district-payroll-2015m-118Oneida County – Court and Trust Funds (2023-C&T-3)
… and contract disputes resulting in a mechanic’s lien . [1] These actions are recorded in the County Clerk’s …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2023/12/29/oneida-county-court-and-trust-funds-2023-ct-3Village of Monticello – Board Oversight (2016M-337)
… 6, 2016. Background The Village of Monticello is located in the Town of Thompson in Sullivan County. The Village, which has a population of … and bank reconciliations are not completed accurately and in a timely manner. The Board has not established any …
https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-monticello-board-oversight-2016m-337Tioga County – Court and Trust Funds (2023-C&T-1)
… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2020 through May 31, 2023. Background Pursuant to a court order, certain assets may be provided to the court and then delivered to the County Treasurer (Treasurer) …
https://www.osc.ny.gov/local-government/audits/county/2023/07/14/tioga-county-court-and-trust-funds-2023-ct-1Village of Owego – Clerk-Treasurer’s Office and Parking Tickets (2015M-30)
… Purpose of Audit The purpose of our audit was to determine if Village … through September 3, 2014. Background The Village of Owego is located in the Town of Owego, Tioga County, and has a population of approximately 3,900. The Village is …
https://www.osc.ny.gov/local-government/audits/village/2015/05/29/village-owego-clerk-treasurers-office-and-parking-tickets-2015m-30Schoharie County Court and Trust Funds (2022-C&T-3)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to … may be provided to the court and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made … on the property). These actions are recorded in the County Clerk’s (Clerk) office when payments are deposited as …
https://www.osc.ny.gov/local-government/audits/county/2022/06/17/schoharie-county-court-and-trust-funds-2022-ct-3Opinion 90-53
… INDEPENDENT CONTRACTORS -- Consultants (authority to contract out functions of village assessor); (authority to contract out functions of village building inspector); (authority to contract out functions of village road commissioner) -- … Whether a village may contract with a private corporation to exercise the powers …
https://www.osc.ny.gov/legal-opinions/opinion-90-53Opinion 88-1
… Village of Hempstead , 186 Misc 74, 58 NYS2d 880, affd 270 App Div 898, 62 NYS2d 165, app dsmd 296 NY 666; Delihan v O'Dwyer , 197 Misc 950, 97 NYS2d 326, revd on other grnds 277 App Div 407, 100 NYS2d 512, affd 302 NY 451). In view of …
https://www.osc.ny.gov/legal-opinions/opinion-88-1