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Chautauqua Lake Central School District – Nonresident Tuition (2016M-7)
… 2013 through November 19, 2015. Background The Chautauqua Lake Central School District is located in the Towns of … Chautauqua Lake Central School District Nonresident Tuition 2016M7 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/chautauqua-lake-central-school-district-nonresident-tuition-2016m-7Altmar-Parish-Williamstown Central School District – Financial Condition (2015M-232)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period … or effectively manage the District’s financial condition to ensure that the general fund’s unrestricted fund balance … statutory limit. The Board has not adopted a formal plan to reduce unrestricted fund balance to the statutory limit. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/altmar-parish-williamstown-central-school-district-financial-conditionGreenville Central School District – Information Technology (2016M-221)
… Greenville in Greene County. The District, which operates two schools with approximately 1,200 students, is governed by …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/greenville-central-school-district-information-technology-2016m-221Van Hornesville-Owen D. Young Central School District – Financial Condition (2016M-63)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … is in compliance with statutory limits and develop a plan to reduce the amount of unrestricted fund balance in a manner …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/van-hornesville-owen-d-young-central-school-district-financial-conditionDownsville Central School District – Fund Balance (2016M-79)
… 2016. Background The Downsville Central School District is located in the Towns of Andes, Colchester, Hamden, … which operates one school with approximately 295 students, is governed by an elected five-member Board of Education. … Ensure that the District’s unrestricted fund balance is in compliance with statutory limits and use the surplus …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/downsville-central-school-district-fund-balance-2016m-79Charter School of Educational Excellence – Middle School Capital Project and Board Oversight of the Management Company (2015M-7)
… Background The Charter School of Educational Excellence is a public school, located in the City of Yonkers, that is not under the control of the local school board. The School, which is governed by an eight-member Board of Trustees, had …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/05/08/charter-school-educational-excellence-middle-school-capital-project-andEast Meadow Union Free School District – Financial Condition (2015M-332)
… Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $195.8 million. Key Findings The … total of approximately $29.4 million during the same three-year period. The workers’ compensation reserve fund and the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/east-meadow-union-free-school-district-financial-condition-2015m-332Town of Otselic – Selected Financial Operations (2012M-220)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of selected financial activities for the period January 1, 2011, through June 4, 2012. … preparing and collecting water billings, performing the cash receipt and disbursement functions, and auditing claims …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-otselic-selected-financial-operations-2012m-220Manorville Fire District – Board Oversight and Fuel (2016M-411)
… July 31, 2016. Background The Manorville Fire District is a district corporation of the State, distinct and separate … Brookhaven and Riverhead, in Suffolk County. The District is governed by an elected five-member Board of Fire … policies and procedures to ensure that the fuel supply is periodically measured and that adequate fuel inventory …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/10/manorville-fire-district-board-oversight-and-fuel-2016m-411Mid-Hudson Library System – Procurement (2016M-261)
… procurement procedure to verify State contract pricing when purchases are made using State contract on behalf of …
https://www.osc.ny.gov/local-government/audits/library/2016/10/07/mid-hudson-library-system-procurement-2016m-261Town of Caroline – Renewable Energy (2013M-325)
… Audit The purpose of our audit was to examine the Town’s energy usage for Town facilities for the period January 1, … $1.7 million. Key Finding By incorporating renewable energy technologies and efficient building placement and design, the Town Board has reduced the amount of energy purchased and the greenhouse gas emissions for Town …
https://www.osc.ny.gov/local-government/audits/town/2014/01/17/town-caroline-renewable-energy-2013m-325Ballston Lake Fire District – Length of Service Awards Program Service Credit (2016M-379)
… 1, 2015 through July 31, 2016. Background The Ballston Lake Fire District is a district corporation of the State, … Ballston Lake Fire District Length of Service Awards Program Service …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/17/ballston-lake-fire-district-length-service-awards-program-service-creditWallkill Fire District – Inappropriate Payments and Purchase (2015M-39)
Wallkill Fire District Inappropriate Payments and Purchase 2015M39
https://www.osc.ny.gov/local-government/audits/fire-district/2016/01/08/wallkill-fire-district-inappropriate-payments-and-purchase-2015m-39Town of Barton – Financial Planning (2015M-52)
… was to assess the Board’s financial planning practices for the period January 1, 2013 through October 28, 2014. … Board members budgeted similar amounts from year to year for specific line items, without considering historical trends. The Board did not properly plan for the future by establishing adequate budgets and setting …
https://www.osc.ny.gov/local-government/audits/town/2017/11/02/town-barton-financial-planning-2015m-52Town of Rosendale – Justice Court (2014M-232)
… December 31, 2013. Background The Town of Rosendale is located in Ulster County and has a population of approximately 6,000. The Town is governed by an elected five-member Town Board, which … of the Town Supervisor and four Board members, and is responsible for overseeing Town activities, including the …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/10/30/town-rosendale-justice-court-2014m-232Greenville Fire District #1 – Board Oversight (2014M-376)
… July 10, 2014. Background The Greenville Fire District #1 is a district corporation of the State, distinct and separate … Town of Greenville, located in Greene County. The District is governed by an elected five-member Board of Fire … not provide budget status reports to the Board and there is no independent oversight to ensure that completed bank …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/greenville-fire-district-1-board-oversight-2014m-376Arkville Fire District – Internal Controls Over Financial Activities (2015M-65)
… policy, code of ethics or an investment policy. The Board does not periodically review the bank reconciliations and …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/03/arkville-fire-district-internal-controls-over-financial-activities-2015m-65North Patchogue Fire District – Fuel Inventory and Cash Disbursements (2015M-81)
… and timely audit of all claims before the Treasurer makes payment. …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/17/north-patchogue-fire-district-fuel-inventory-and-cash-disbursements-2015mTown of Attica – Town Clerk (2015M-210)
… 2014 through June 10, 2015. Background The Town of Attica is located in Wyoming County and has a population of approximately 7,700 residents. The Town is governed by an elected five-member Town Board. Budgeted … for all transactions where no other form of receipt is available. Annually audit, or retain an independent …
https://www.osc.ny.gov/local-government/audits/town/2016/12/07/town-attica-town-clerk-2015m-210State Agencies Bulletin No. 1646
… Purpose To notify agencies that OSC will be unable to print checks for employee Direct Deposit Returns and Reversals during the … To notify agencies that OSC will be unable to print checks for employee Direct Deposit Returns and Reversals during the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1646-direct-deposit-returns-and-reversals-during-statewide-financial-system