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Odessa-Montour Central School District – Financial Condition (2016M-71)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … reserve policy. Develop a multiyear financial plan to estimate the future costs of ongoing services based on …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/odessa-montour-central-school-district-financial-condition-2016m-71Oakfield-Alabama Central School District – Budgeting (2016M-172)
… audit was to evaluate the District’s budgeting practices for the period July 1, 2011 through April 4, 2016. Background … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $18.5 million. Key Findings For fiscal years 2011-12 through 2014-15, the Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/oakfield-alabama-central-school-district-budgeting-2016m-172Jamestown City School District – Financial Condition (2015M-120)
… audit was to evaluate the District’s financial condition for the period July 1, 2011 through April 13, 2015. … Board of Education. The District’s budgeted appropriations for the 2014-15 fiscal year were $76 million. Key Findings To … Develop and regularly update a multiyear financial plan for a three- to five-year period that is sustainable and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/jamestown-city-school-district-financial-condition-2015m-120Wayne Central School District – Financial Management and Property Purchase and Disposal (2014M-152)
… and disposed of in a legitimate and cost-effective manner for the period July 1, 2013 through March 24, 2014. … schools with approximately 2,500 students. Appropriations for the 2013-14 fiscal year totaled approximately $42.8 … purchasing policy does not include detailed guidance for procuring goods and services that are below competitive …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/wayne-central-school-district-financial-management-and-property-purchaseBellmore-Merrick Central High School District – Financial Condition (2016M-341)
… our audit was to review the District’s financial condition for the period July 1, 2012 through June 30, 2016. Background … UFSD, and North Merrick UFSD. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $142.8 … the District overestimated expenditures by $21.3 million for the 2012-13 through 2014-15 fiscal years, most of the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/bellmore-merrick-central-high-school-district-financial-condition-2016mHunter-Tannersville Central School District – Financial Condition (2013M-376)
… Central School District is located in Greene County and is governed by the Board of Education, which comprises … has declined as a result of planned operating deficits and appropriating fund balance to finance the planned … continued appropriation of fund balance will deplete it, and District officials will have to identify other revenue …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/hunter-tannersville-central-school-district-financial-condition-2013m-376Fonda-Fultonville Central School District – Payroll (2015M-118)
… of our audit was to examine the District’s payroll process for the period July 1, 2013 through January 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $24.9 … payroll discrepancies before the payrolls are submitted for certification. Review the direct deposit upload document …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/fonda-fultonville-central-school-district-payroll-2015m-118Moravia Central School District – Cafeteria Operations (2016M-4)
… to determine if cafeteria operations were properly managed for the period July 1, 2014 through October 15, 2015. … Board of Education. Budgeted school lunch appropriations for the 2015-16 fiscal year were $588,000. Key Findings … completing a cost-per-meal analysis and exploring methods for increasing revenues and potentially decreasing …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/moravia-central-school-district-cafeteria-operations-2016m-4Oneonta City School District –Financial Condition (2013M-165)
… audit was to examine the District’s financial condition for the period July 1, 2011, to March 29, 2013. Background … The District’s general fund budgeted appropriations for the 2012-13 fiscal year were approximately $33.2 million. … year’s budget and available fund balance and to plan for next years’ budgets. District officials developed …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/oneonta-city-school-district-financial-condition-2013m-165Lyncourt Union Free School District – Financial Condition (2016M-62)
… our audit was to assess the District’s financial condition for the period July 1, 2014 through September 30, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $9.9 million. Key Findings The Board adopted budgets for the three-year period that appropriated a total of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lyncourt-union-free-school-district-financial-condition-2016m-62East Aurora Union Free School District – High School Extra-Classroom Activity Funds (2016M-163)
… extra-classroom activity funds were properly accounted for during the period July 1, 2014 through June 13, 2016. … seven-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $31 … inadequate because it did not provide specific guidance for financial management and recordkeeping. The ECA fund had …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/east-aurora-union-free-school-district-high-school-extra-classroomFreeport Union Free School District – Financial Condition (2016M-300)
… audit was to evaluate the District’s financial condition for the period July 1, 2012 through April 30, 2016. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $167 … an average of $8.7 million each year to finance operations for the 2013-14 through 2015-16 fiscal years but did not use …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/freeport-union-free-school-district-financial-condition-2016m-300Harborfields Central School District – Information Technology Asset Management (2024M-9)
… are incomplete and assets are not properly accounted for, District officials cannot assure taxpayers that the $3.9 … invested in IT assets has been appropriately safeguarded. For example, we selected 50 of the District’s IT assets to locate the assets and confirm they were accounted for and determined that: 13 IT assets, including laptops and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/harborfields-central-school-district-information-technology-assetDiNapoli: Local Sales Tax Collections Up 2.3% in October
… Local sales tax collections in New York state increased by 2.3% in October compared to the same month in 2023, according to …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-local-sales-tax-collections-23-octoberTown of Ashland – Long-Term Planning (2024M-114)
… or a reserve fund policy to determine needed amounts for fund balance and specific reserves and to establish plans for periodically reviewing these funds. As a result, … over the next five years might cost up to $822,000. For example, a 2005 pickup truck, 2007 backhoe and 2011 mower …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-ashland-long-term-planning-2024m-114Fairview Fire District – Payroll and Leave Accruals (2024M-96)
… controls or develop written policies and procedures for these duties. As a result, we determined that District … potentially: Overpaid 11 employees by a total of $44,301 for leave accrual payments that were inaccurate and … Key Recommendations Ensure employees are paid only for hours worked and leave time to which they are entitled. …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/01/24/fairview-fire-district-payroll-and-leave-accruals-2024m-96DiNapoli: Local Sales Tax Collections Nearly Flat in July
… DiNapoli. Overall, local collections totaled $1.82 billion for the month, up $3.1 million from the same time last year. … said. “As local officials start preparing their budgets for next year, they must set realistic expectations for sales tax collections.” In July: New York City’s …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-local-sales-tax-collections-nearly-flat-julyFiscal Stress Monitoring System Statistics
… Fiscal Year 2023 Results , highlights the results for counties, cities, towns and villages that reported for fiscal year 2023. This report also includes trend … the filing status, fiscal stress designation and scores for all municipalities within the county over the past …
https://www.osc.ny.gov/local-government/fiscal-monitoring/fiscal-stress-monitoring-system-statisticsVillage of Penn Yan – Procurement (2024M-152)
… increased risk that the Village paid more than necessary for goods and services or made purchases that were not in the best interest of ratepayers. For example, of the 195 WTP purchases totaling approximately … million that we reviewed: Competition was not sought for 89 purchases totaling approximately $95,000. Six of the …
https://www.osc.ny.gov/local-government/audits/village/2025/03/07/village-penn-yan-procurement-2024m-152Town of Saugerties – Claims Auditing (2024M-144)
… $91,979 did not comply with the Town’s purchasing policy. For example, Town officials paid a contractor $46,500 to clear debris for the highway department without bid or documentation that … purchases totaling $10,868 were not properly authorized. For example, an unauthorized individual used the Town …
https://www.osc.ny.gov/local-government/audits/town/2025/05/16/town-saugerties-claims-auditing-2024m-144