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Margaretville Central School District – Fund Balance (2015M-55)
… Margaretville Central School District serves eight towns in Delaware, Greene and Ulster counties and operates one … the amount of the District’s unrestricted fund balance is in compliance with Real Property Tax Law statutory limits and reduce the amount of unrestricted fund balance in a manner that benefits District taxpayers. Such uses could …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/margaretville-central-school-district-fund-balance-2015m-55Amityville Union Free School District – Payroll (2016M-155)
… audit was to examine the District’s internal controls over payroll and leave accruals for the period July 1, 2014 … proper scheduling, may have been avoidable. Although the payroll clerk performs procedures to check her own work, no one independent of the payroll process reviews the payroll prior to processing. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/amityville-union-free-school-district-payroll-2016m-155Holland Central School District – Financial Management (2015M-58)
… two schools and a third school which is used only for the pool and athletic fields. The District’s appropriations for the 2014-15 year were $17.6 million. Key Findings District officials could not …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/holland-central-school-district-financial-management-2015m-58Cuba-Rushford Central School District – Financial Management (2015M-125)
CubaRushford Central School District Financial Management 2015M125
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/cuba-rushford-central-school-district-financial-management-2015m-125City of Niagara Falls – Financial Condition (2017M-170)
… of Audit The purpose of our audit was to review the City’s financial condition for the period January 1, 2015 through … officials did not have an updated comprehensive multiyear financial plan. Key Recommendations Adopt realistic budgets … and regularly update a comprehensive written multiyear financial plan that includes realistic measures for …
https://www.osc.ny.gov/local-government/audits/city/2017/09/15/city-niagara-falls-financial-condition-2017m-170Lewiston-Porter Central School District – Financial Condition (2014M-202)
LewistonPorter Central School District Financial Condition 2014M202
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/lewiston-porter-central-school-district-financial-condition-2014m-202Port Byron Central School District – Financial Condition (2014M-71)
… The Port Byron Central School District is located in the Village of Port Byron and the Towns of Mentz, Montezuma, Conquest, Throop and Brutus in Cayuga County and the Town of Savannah in Wayne County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/03/port-byron-central-school-district-financial-condition-2014m-71City of Norwich – Physical Accessibility to Programs and Services (S9-24-35)
… Station, such as accessible parking spaces in the parking lot. Recommendation City officials should assess the …
https://www.osc.ny.gov/local-government/audits/city/2025/02/07/city-norwich-physical-accessibility-programs-and-services-s9-24-35Town of Trenton – Physical Accessibility to Programs and Services (S9-24-28)
… components located in restrooms, such as accessible stall doors with automatic closers and pipes under lavatories … Braille, and closing speed of at least five seconds for doors with automatic closers, and One at the main entrance; …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-trenton-physical-accessibility-programs-and-services-s9-24-28Town of Columbia – Physical Accessibility to Programs and Services (S9-24-29)
… including an accessible portion of the service counter and signs with raised lettering and Braille. One component each … the Town Court, including securely attached floor mats and signs with raised lettering and Braille. Recommendation Town …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/01/31/town-columbia-physical-accessibility-programs-and-services-s9-24-29Town of Arietta – Budgeting (2016M-308)
… our audit was to evaluate the Town’s budgeting practices for the period January 1, 2013 through June 30, 2016. … totaled approximately $2.6 million in 2006. Key Findings For fiscal years 2013 through 2015, the Board overestimated … appropriations by more than $925,000 (33 percent) for the general fund and $820,000 (33 percent) for the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-arietta-budgeting-2016m-308Village of Pittsford – Board Oversight (2017M-51)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of the Village’s financial operations for the period June 1, … Village of Pittsford Board Oversight 2017M51 …
https://www.osc.ny.gov/local-government/audits/village/2017/07/21/village-pittsford-board-oversight-2017m-51Town of Chester – Justice Court Operations and Credit Card and Employee Reimbursements (2017M-67)
… audit period by an average of $15,700. Employees made 12 credit card purchases without receipts totaling $1,916 and … Town of Chester Justice Court Operations and Credit Card and Employee Reimbursements 2017M67 …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-chester-justice-court-operations-and-credit-card-and-employeeTown of Greene – Budget Practices (2016M-409)
… October 11, 2016. Background The Town of Greene is located in Chenango County and has a population of approximately … budgets for its four major operating funds, which resulted in operating surpluses. Town officials have not developed a … of fund balance, including reserves, to be maintained in each fund to meet the Town’s needs. Develop comprehensive …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greene-budget-practices-2016m-409Canandaigua City School District – Procurement of Professional Services (2015M-133)
… a procurement policy, the corresponding regulations do not provide adequate guidance for seeking competition when …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/canandaigua-city-school-district-procurement-professional-services-2015mCampbell-Savona Central School District - Budget Review (B2-15-10)
… Purpose of Budget Review Our purpose of our budget review was determine whether the significant revenue … and expenditure projections in the District’s tentative budget for the 2015-16 fiscal year are reasonable. Background … CampbellSavona Central School District Budget Review B21510 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/campbell-savona-central-school-district-budget-review-b2-15-10COLA – Child Center of New York
… by the Department of Health (DOH) to the Child Center of New York was properly spent in accordance with the COLA Guidance …
https://www.osc.ny.gov/state-agencies/audits/2016/10/11/cola-child-center-new-yorkBayport-Blue Point Union Free School District – Leave Accruals (2015M-202)
… Bayport-Blue Point Union Free School District is located in the Town of Islip, Suffolk County. The District, which … to ensure that leave time earned and used is accurate and in accordance with collective bargaining agreements and … to ensure that leave time earned and used is accurate and in accordance with collective bargaining agreements and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bayport-blue-point-union-free-school-district-leave-accruals-2015m-202Town of Thurman – Capital Projects (2016M-431)
… provide adequate oversight and management of the Town's Internet and salt shed projects. The contractor provided over …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-thurman-capital-projects-2016m-431Southampton Union Free School District – Financial Management (2024M-43)
… Southampton Union Free School District (District) Board of Education (Board) and officials effectively managed fund balance and reserve funds. Key Findings The Board and District officials … annual budgets. Did not have support for the establishment of six reserves, overfunded two reserves and may have …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/southampton-union-free-school-district-financial-management-2024m-43