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Merrick Union Free School District – Financial Condition (2016M-240)
… through December 31, 2015. Background The Merrick Union Free School District is located in the Town of Hempstead, … funds are used for their intended purpose. … Merrick Union Free School District Financial Condition 2016M240 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/merrick-union-free-school-district-financial-condition-2016m-240Schroon Lake Central School District – Financial Condition (2014M-145)
… in excess of the limit allowed by law is used to reduce the next year’s real property tax levy. Adopt budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/20/schroon-lake-central-school-district-financial-condition-2014m-145Lyncourt Union Free School District – Financial Condition (2016M-62)
… unrestricted fund balance is in compliance with the Real Property Tax Law statutory limits and reduce the amount of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lyncourt-union-free-school-district-financial-condition-2016m-62Farmingdale Union Free School District – Financial Condition (2016M-235)
… balance that will not be used to fund District operations. Reduce the amount of unrestricted fund balance and use the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/farmingdale-union-free-school-district-financial-condition-2016m-235Freeport Union Free School District – Financial Condition (2016M-300)
… the level of unrestricted fund balance to legal limits and consider adopting a fund balance policy to require …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/freeport-union-free-school-district-financial-condition-2016m-300Putnam Northern Westchester County Board of Cooperative Educational Services – Overtime (2023M-82)
… Determine whether Putnam Northern Westchester County Board of Cooperative Educational Services (BOCES) officials ensured … and accurately calculated. Key Findings The Board of Education (Board) did not always ensure non-instructional … or almost 11 percent. BOCES officials: Paid a total of $66,295 to 13 employees for work on Saturdays that …
https://www.osc.ny.gov/local-government/audits/boces/2023/11/17/putnam-northern-westchester-county-board-cooperative-educational-services-overtimeLowville Academy and Central School District – Financial Condition (2015M-220)
… Lowville Academy and Central School District is located in the Towns of Denmark, Greig, Harrisburg, Lowville, … New Bremen, Pinckney, Turin, Watson and West Turin in Lewis County. The District, which operates one school with …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/lowville-academy-and-central-school-district-financial-condition-2015mAddison Central School District – Financial Condition (2016M-30)
… compliance with statutory requirements. Develop a plan to reduce excess school lunch fund balance to adhere to federal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/addison-central-school-district-financial-condition-2016m-30Westmoreland Central School District – Financial Condition (2014M-283)
… The Westmoreland Central School District is located in the Towns of Vernon, Westmoreland and Whitestown and the City of Rome in Oneida County and has approximately 950 students and 145 … seven elected members. The Board President is the chief financial officer. For the 2014-15 fiscal year, the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/westmoreland-central-school-district-financial-condition-2014m-283Floral Park-Bellerose Union Free School District – Financial Management (2013M-359)
… The District’s general fund expenditures for fiscal year 2012-13 were approximately $24.9 million. Key Finding … the Board appropriated unexpended surplus funds each year (approximately $10.3 million over a five-year period) to help finance the ensuing year’s operations, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/14/floral-park-bellerose-union-free-school-district-financial-managementTown of Geneseo – Information Technology and Multiyear Planning (2017M-84)
… for each of the Town funds and develop a plan to reduce unrestricted fund balance in a manner that benefits …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-geneseo-information-technology-and-multiyear-planning-2017m-84Town of Wales – Financial Management (2017M-32)
… of Audit The purpose of our audit was to review the Town’s financial management activities for the period January 1, 2013 through …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-wales-financial-management-2017m-32Afton Central School District – Fund Balance Management (2023M-18)
… fund balance only when needed to fund operations. Reduce surplus fund balance to comply with the statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/afton-central-school-district-fund-balance-management-2023m-18West Webster Fire District – Financial Management (2023M-23)
… managed fund balance. Key Findings The Board did not effectively manage fund balance or ensure that the … with taxpayers and levied more taxes than needed to fund operations. We found: As of December 31, 2021, … appropriated fund balance was used. The District did not have a written multiyear financial plan and comprehensive …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/07/07/west-webster-fire-district-financial-management-2023m-23White Plains City School District – Financial Management (2020M-71)
Determine whether the Board and District officials adopted realistic budgets and maintained reasonable levels of fund balance and reserve funds
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/30/white-plains-city-school-district-financial-management-2020m-71Village of South Floral Park – Budgeting and Financial Oversight (2021M-5)
… and 2019-20 budgets, and the budgets presented were not in the proper form, as required. Inaccurate budgeting led to … action. Appendix B includes our comments on issues raised in the Village’s response letter. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/village/2021/07/16/village-south-floral-park-budgeting-and-financial-oversight-2021m-5Town of Oyster Bay - Financial Condition Management (2020M-74)
… ] Audit Objective Determine whether the Town Board (Board) and Town officials effectively managed the Town’s financial condition. Key Findings The Board and Town officials need to continue to improve their … funds have carried repeated fund balance deficits, while two other funds have accumulated unrestricted fund balances …
https://www.osc.ny.gov/local-government/audits/town/2020/09/04/town-oyster-bay-financial-condition-management-2020m-74Town of Porter – Capital Projects (2013M-352)
… in the general fund-townwide, where they can be used to reduce real property taxes and finance operations. The …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-porter-capital-projects-2013m-352Town of Friendship – Water Accountability (2013M-281)
… 12, 2013. Background The Town of Friendship is located in Allegany County. The Town is governed by an elected Town …
https://www.osc.ny.gov/local-government/audits/town/2014/01/17/town-friendship-water-accountability-2013m-281Jamestown City School District – Fund Balance and Reserves (2022M-97)
… Comply with the surplus fund balance statutory limit. Reduce overfunded reserves in accordance with applicable …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/23/jamestown-city-school-district-fund-balance-and-reserves-2022m-97