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Bellmore Union Free School District – Financial Condition (2016M-276)
… audit was to examine the District’s financial condition for the period July 1, 2012 through June 30, 2015. Background … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $33.5 … appropriations by an average of $4.4 million per year for fiscal years 2012-13 through 2014-15. Over the past three …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/bellmore-union-free-school-district-financial-condition-2016m-276Hancock Central School District – School Lunch Operations (2015M-176)
… Purpose of Audit The purpose of our audit was to determine whether District officials … Hancock Central School District is located in the Towns of Hancock, Deposit and Tompkins in Delaware County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/hancock-central-school-district-school-lunch-operations-2015m-176Salmon River Central School District – Budgeting Practices and Financial Condition (2014M-251)
… the District’s financial condition and budgeting practices for the period July 1, 2011 through January 31, 2014. … with approximately 1,600 students. Budgeted appropriations for 2014 are approximately $29.1 million. Key Findings The … are structurally balanced and include realistic estimates for revenues and appropriations. Develop and adopt a fund …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/19/salmon-river-central-school-district-budgeting-practices-and-financialNew York State Department of Labor - Unemployment Insurance Payments to County Jail Inmates (2015M-278)
… [read complete report - pdf] Purpose of Audit The purpose of our audit was to determine if the New York State Department of Labor (NYSDOL) discontinued unemployment insurance (UI) … New York State Department of Labor Unemployment Insurance Payments to County Jail …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2016/12/02/new-york-state-department-labor-unemployment-insurance-payments-countySouth Lewis Central School District – Financial Condition (2016M-83)
… our audit was to review the District’s financial condition for the period July 1, 2014 through September 30, 2015. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $25.1 … unassigned fund balance exceeded the 4 percent legal limit for fiscal years 2012-13 through 2014-15. The Board has not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/south-lewis-central-school-district-financial-condition-2016m-83Wheelerville Union Free School District – Fund Balance (2016M-9)
… our audit was to review the District’s financial condition for the period July 1, 2011 through June 30, 2015. Background … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $4.4 million. … funded the capital reserve with no established plans for it. Key Recommendations Ensure that the amount of the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/wheelerville-union-free-school-district-fund-balance-2016m-9North Rose-Wolcott Central School District – Financial Management (2016M-22)
… The North Rose-Wolcott Central School District is located in the Towns of Butler, Huron, Lyons, Rose, Savannah, Sodus and Wolcott in Wayne County. The District, which operates three schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/north-rose-wolcott-central-school-district-financial-management-2016m-22North Babylon Union Free School District – Financial Condition (2016M-32)
… audit was to evaluate the District’s financial condition for the period July 1, 2012 through October 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $112 million. … District’s reserves without calculations or justifications for the funding levels in the reserves. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/north-babylon-union-free-school-district-financial-condition-2016m-32Rocky Point Union Free School District – Financial Condition (2015M-170)
… of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2013 … 31, 2015. Background The Rocky Point Union Free School District is located in the Town of Brookhaven, Suffolk County. The District, which operates four schools with approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/rocky-point-union-free-school-district-financial-condition-2015m-170Chenango Valley Central School District – Budget Review (B4-16-5)
… expenditure projections in the District's proposed budget for the 2016-17 fiscal year are reasonable. Background The … to fund operating deficits to submit their proposed budget for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/11/chenango-valley-central-school-district-budget-review-b4-16-5Nanuet Union Free School District – Payroll (2015M-287)
Nanuet Union Free School District Payroll 2015M287
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/nanuet-union-free-school-district-payroll-2015m-287Medina Central School District – Reserve Funds (2014M-155)
… reserve funds and selected financial management practices for the period July 1, 2008 through March 25, 2014. … of approximately 1,750 students. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $33.8 … expenditures by a total of approximately $14.7 million for the five fiscal years ending June 30, 2013. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/medina-central-school-district-reserve-funds-2014m-155Johnsburg Central School District – Payroll (2014M-174)
… Purpose of Audit The purpose of our audit was to determine whether District officials … and Thurman, in Warren County. The District is governed by an elected seven-member Board of Education and operates one …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/johnsburg-central-school-district-payroll-2014m-174Discovery Charter School – Internal Controls Over Cash Disbursements (2015M-14)
… was to review internal controls over cash disbursements for the period July 1, 2013 through October 31, 2014. … operating expenses totaled approximately $3.1 million for the 2013–14 school year. Key Findings When the … withdraws the money from the School’s bank account for disbursement to employees, the respective taxing …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/05/29/discovery-charter-school-internal-controls-over-cash-disbursements-2015mTown of Schaghticoke – Water Operations (2016M-390)
… to provide guidance to employees involved in the billing and collection of water charges. Implement billing adjustment procedures that require Board approval for …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-schaghticoke-water-operations-2016m-390Town of Newfane – Supervisor's Financial Records (2017M-7)
… to review the Supervisor's financial records and reports for the period January 1, 2015 through November 17, 2016. … an elected five-member Town Board. Budgeted appropriations for 2016 totaled approximately $5.8 million. Key Findings The … tax payment totaling $3,365 was returned by the bank for insufficient funds but was not relevied and remains …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-newfane-supervisors-financial-records-2017m-7Chenango Valley Central School District – Budget Review (B4-14-8)
… expenditure projections in the District’s tentative budget for the 2014-15 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/chenango-valley-central-school-district-budget-review-b4-14-8Binghamton City School District – Financial Condition (2013M-242)
… audit was to examine the District’s financial condition for the period July 1, 2011 through May 20, 2013. Background … elected members. The District’s budgeted appropriations for the 2012-13 fiscal year were approximately $98 million. … year’s budget and available fund balance, and to plan for future years’ budgets. This planning includes an ongoing …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/24/binghamton-city-school-district-financial-condition-2013m-242Village of Freeville – Time Attendance and Leave Accruals (2017M-24)
… officials adopted adequate payroll policies and procedures for the period June 1, 2015 through December 2, 2016. … Trustees. General and sewer fund budgeted appropriations for the 2016-17 fiscal year totaled $410,464. Key Findings … of vacation time, which could make the Village liable for large payouts for unused vacation time. The Board did not …
https://www.osc.ny.gov/local-government/audits/village/2017/05/12/village-freeville-time-attendance-and-leave-accruals-2017m-24Village of Shortsville – Board Oversight (2015M-5)
… Board’s oversight of the Village’s financial operations and financial condition for the period June 1, 2013 through … is located in the Town of Manchester, Ontario County, and has a population of approximately 1,440. The Village is … provide for an annual audit of the Clerk-Treasurer’s books and reports. Village officials consistently adopted budgets …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-shortsville-board-oversight-2015m-5