Search
Chenango Valley Central School District – Budget Review (B4-13-11)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2013-14 fiscal year are reasonable. Background The Chenango Valley Central School District, located in Broome County, issued debt …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/chenango-valley-central-school-district-budget-review-b4-13-11Rockville Centre Union Free School District - School District Website (S9-19-28)
… financial information was not posted, resulting in a lack of transparency. Information that was posted was limited in … Posting a prepared plan further enhances the transparency of the District’s fiscal decisions. Key Recommendations Must … multiyear financial plan to help residents see the impact of fiscal decisions over time. District officials generally …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/rockville-centre-union-free-school-district-school-district-website-s9-19Rome City School District – Multiyear Planning (2021M-144)
… deficits in future fiscal years or assess the impact of the operating deficits on fund balance and reserves. … operational expenses, resulting in a projected budget gap of about $3 million in 2025-26. A comprehensive multiyear … fully evaluate the long-term impacts and sustainability of using ARPA funds. Key Recommendation Develop and adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/rome-city-school-district-multiyear-planning-2021m-144Town of Schuyler – Financial Management (2014M-182)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management for the period … Findings The Board has not adopted policies and procedures to govern the level of fund balance to be maintained. As a result, the Town has accumulated …
https://www.osc.ny.gov/local-government/audits/town/2014/08/29/town-schuyler-financial-management-2014m-182SUNY Bulletin No. SU-356
… is to notify agencies of a business process change in the starting, stopping, and changing of SUNY’s Voluntary … deductions. Affected Employees: All employees enrolled in the SUNY Voluntary 403(b) Savings Plan are affected. … through the SUNY Retirement at Work portal. Depending on the timing of submissions, 403(b) changes will likely take …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-356-process-change-sunys-voluntary-403b-savings-planVestal Fire Department – Financial Activities (2014M-265)
… Vestal Fire Department is a volunteer organization located in the Town of Vestal in Broome County. The Department operates within the Town of … thorough and timely audits of the financial records on an annual basis. Authorize disbursements only upon receipt …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/vestal-fire-department-financial-activities-2014m-265Orange Lake Fire District – Budgeting Practices (2015M-146)
… Purpose of Audit The purpose of our audit was to examine the … Background The Orange Lake Fire District is located in the Town of Newburgh, Orange County. The District, which serves … for funding District reserves and the Board applied operating surplus funds to its reserves, which was not …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/09/25/orange-lake-fire-district-budgeting-practices-2015m-146Brewster-Southeast Joint Fire District - Recordkeeping and Procurement (2018M-86)
… the capital reserve balance was overstated by $200,790. In addition, all 45 general ledger accounts did not comply … and other accounts are accurately reconciled and recorded in a timely manner. Update financial records and reports to … of our recommendations. Appendix B includes our comments on the issues raised in the District’s response letter. 1 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/03/brewster-southeast-joint-fire-district-recordkeeping-and-procurement-2018mVillage of Wurtsboro – Financial Operations (2017M-71)
… 31, 2017. Background The Village of Wurtsboro is located in the Town of Mamakating in Sullivan County and has a population of approximately … funds totaled $762,250. Key Findings The Board relied on fund balance as a financing source rather than using …
https://www.osc.ny.gov/local-government/audits/village/2017/11/10/village-wurtsboro-financial-operations-2017m-71Town of Carlton – Town Supervisor’s Fiscal Responsibilities (2017M-263)
… October 2, 2017. Background The Town of Carlton is located in Orleans County and has a population of approximately … were accurate and complete and did not deposit receipts in a timely manner. We found that 93 percent of receipts reviewed totaling $1.47 million were deposited, on average, 35 days after receipt. The Supervisor has not …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-carlton-town-supervisors-fiscal-responsibilities-2017m-263Peru Central School District – Extra-Classroom Activity Funds (2017M-69)
… Background The Peru Central School District is located in the Towns of Ausable, Black Brook, Peru, Plattsburgh, Saranac and Schuyler Falls in Clinton County. The District is governed by an elected … not review the central treasurer’s bank reconciliations on a monthly basis. Disbursements totaling $6,976 were not …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/peru-central-school-district-extra-classroom-activity-funds-2017m-69Silver Creek Central School District – Financial Condition (2015M-321)
… Board of Education. Budgeted appropriations for the 2015-16 fiscal year total $22.8 million. Key Finding District officials … totaled $2.7 million and was 12 percent of the 2015-16 budgeted appropriations, exceeding the statutory limit by …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/silver-creek-central-school-district-financial-condition-2015m-321Henry Johnson Charter School – Financial Operations (2014M-214)
… to be reasonable since the services being provided have no relationship to the number of students at the School. Key …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/10/31/henry-johnson-charter-school-financial-operations-2014m-214Cortland Enlarged City School District - Budget Review (B4-15-12)
… The Cortland Enlarged City School District, located in Cortland County, has a tentative budget for fiscal year … the reserve. After the District’s planned use of $500,000 in fund balance, the remaining unassigned fund balance is … appropriation budgets that are reasonable and based on prior years’ actual amounts with appropriate increases. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/cortland-enlarged-city-school-district-budget-review-b4-15-12Village of Old Westbury – Justice Court (2017M-64)
… of Old Westbury is located in the Towns of Oyster Bay and North Hempstead in Nassau County. The Village is governed by an elected five-member Board of Trustees and has approximately 4,670 residents. The Village has an elected Village Justice and two appointed Acting Justices who preside over Court …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/07/07/village-old-westbury-justice-court-2017m-64Mount Pleasant Cottage Union Free School District – Procurement (2020M-86)
… Ensure purchases are made using a competitive process in accordance with the policy and procedures and adequate … District officials disagreed with certain findings in our report. Appendix B includes our comments on issues officials raised in their response. … Determine …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/mount-pleasant-cottage-union-free-school-district-procurement-2020m-86City of Cortland – Credit Accounts & Employee Reimbursements (2020M-141)
… were properly supported and for appropriate purposes. No formal City-wide policies were in place to address the …
https://www.osc.ny.gov/local-government/audits/city/2021/05/14/city-cortland-credit-accounts-employee-reimbursements-2020m-141Madison County - Claims Audit and Payment Process (2019M-142)
… or documentation showing receipt of goods or services. In addition, claims totaling $1.3 million were paid without … a credit card vendor to directly withdraw $1.9 million in monthly payments from a County bank account. Key … corrective action. Appendix B includes our comments on issues raised in the County’s response letter. … Determine …
https://www.osc.ny.gov/local-government/audits/county/2020/01/17/madison-county-claims-audit-and-payment-process-2019m-142Town of Boylston – Financial Condition (2021M-69)
… report - pdf ] Audit Objective Determine whether the Town Board (Board) effectively managed the Town of Boylston’s … funds to increase. As of December 31, 2020, the general fund’s surplus funds were $134,448, or 89 percent of actual … raised in their response. … Determine whether the Town Board Board effectively managed the Town of Boylstons Towns …
https://www.osc.ny.gov/local-government/audits/town/2021/09/03/town-boylston-financial-condition-2021m-69Town of Huron – Financial Management (2014M-367)
… The Town of Huron is located in Wayne County and has a population of approximately 2,000. The Town is governed by … tax levies than necessary. Key Recommendations Develop a multiyear financial plan to establish the goals and … long-term operating and capital needs. This plan should be monitored and updated on an on-going basis. Adopt policies …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-huron-financial-management-2014m-367