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Otisco Fire District – Financial Operations (2016M-415)
… Purpose of Audit The purpose of our audit was to examine whether the Board had adequate … The Otisco Fire District is a district corporation of the State, distinct and separate from the Town of Otisco …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/17/otisco-fire-district-financial-operations-2016m-415Town of Petersburgh – Internal Controls Over Selected Financial Operations and the Justice Court (2015M-169)
… 2015 totaled $891,816 for the general, highway and water funds. Key Findings Aggregated purchases for heating oil and …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/12/24/town-petersburgh-internal-controls-over-selected-financial-operations-andTown of Andover – Audit of Claims (2013M-388)
… The Town of Andover is located in Allegany County and is governed by an elected five-member Town Board. The … claims, the names of the claimants, the amounts allowed and the funds and appropriation accounts to be charged. Enter in the …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-andover-audit-claims-2013m-388Wilson Central School District – Reserves and Fuel Accountability (2016M-44)
… and Porter in Niagara County. The District, which operates two schools with approximately 1,290 students, is governed by …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/wilson-central-school-district-reserves-and-fuel-accountability-2016m-44Silver Creek Central School District – Financial Condition (2015M-321)
… September 15, 2015. Background The Silver Creek Central School District is located in the Towns of Hanover and … maintained at reasonable levels. … Silver Creek Central School District Financial Condition 2015M321 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/silver-creek-central-school-district-financial-condition-2015m-321Union-Endicott Central School District – Financial Management (2016M-100)
… to evaluate the District’s financial management practices for the period July 1, 2014 through January 6, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $77.2 … fund balance, as appropriate, and use the excess funds in a manner that benefits District resident … UnionEndicott …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/union-endicott-central-school-district-financial-management-2016m-100Stamford Central School District – Fund Balances (2016M-106)
… Background The Stamford Central School District is located in the Towns of Stamford, Harpersfield, Kortright and Roxbury in Delaware County and the Towns of Jefferson and Gilboa in Schoharie County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/stamford-central-school-district-fund-balances-2016m-106Hammond Central School District – Payroll (2016M-398)
… 2014 through June 30, 2016. Background The Hammond Central School District is located in the Towns of Hammond, Rossie, … in Jefferson County. The District, which operates one school with approximately 300 students, is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/17/hammond-central-school-district-payroll-2016m-398North Salem Central School District – Time and Attendance (2016M-209)
… North Salem Central School District – Time and Attendance (2016M-209) Purpose of Audit The purpose of … District officials provided sufficient oversight of time and attendance for the period July 1, 2014 through December … School District is located in the Town of North Salem and portions of the Town of Somers in Westchester County and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-salem-central-school-district-time-and-attendance-2016m-209Whitesville Central School District – Financial Management (2016M-313)
… The Whitesville Central School District is located in the Towns of Independence and Willing in Allegany County and the Town of West Union in Steuben County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/whitesville-central-school-district-financial-management-2016m-313Amherst Central School District –Financial Condition (2016M-167)
… Purpose of Audit The objective of our audit was to review the District’s management of financial activities for the period July 1, 2012 through …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/amherst-central-school-district-financial-condition-2016m-167Schenectady City School District – Financial Condition (2014M-168)
… Background The Schenectady City School District is located in the City of Schenectady in Schenectady County. The District is governed by an elected … The general fund’s cash level was deficient, resulting in the issuance of short-term debt known as revenue …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/schenectady-city-school-district-financial-condition-2014m-168Cazenovia Central School District – Financial Condition (2015M-327)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Cazenovia Central School District is located in the Towns of Cazenovia, Fenner, Georgetown, Lincoln, Nelson and Sullivan in Madison County and the Town of Pompey in Onondaga County. The District operates three …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/cazenovia-central-school-district-financial-condition-2015m-327Corning City School District – Procurement (2016M-222)
… 2014 through April 26, 2016. Background The Corning City School District is located in the Towns of Big Flats and … that are under bidding thresholds. … Corning City School District Procurement 2016M222 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/corning-city-school-district-procurement-2016m-222Cortland Enlarged City School District - Budget Review (B4-15-12)
… independent evaluation of the District’s proposed budget for the 2015-16 fiscal year. Background The Cortland Enlarged … located in Cortland County, has a tentative budget for fiscal year 2015-16 of approximately $49.6 million. Key … and based on prior years’ actual amounts with appropriate increases. Restrict the use reserve funds to legally …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/cortland-enlarged-city-school-district-budget-review-b4-15-12Orchard Park Central School District – School Bus Procurement and Reserves (2013M-368)
… The Board did not properly plan for the use of reserve funds. Balances in two of the reserves (the unemployment … Develop a plan for the use of excess amounts in reserve funds in a manner that benefits District taxpayers … Orchard …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/orchard-park-central-school-district-school-bus-procurement-and-reservesManhasset Union Free School District – Separation Payments (2016M-150)
… February 29, 2016. Background The Manhasset Union Free School District is located in the Town of North Hempstead in … take necessary corrective action. … Manhasset Union Free School District Separation Payments 2016M150 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/manhasset-union-free-school-district-separation-payments-2016m-150Greater Amsterdam School District – Financial Condition (2016M-110)
… December 31, 2015. Background The Greater Amsterdam School District is located in the City of Amsterdam, the Town … for funding long-term needs. … Greater Amsterdam School District Financial Condition 2016M110 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/greater-amsterdam-school-district-financial-condition-2016m-110Alden Central School District – Financial Management (2016M-372)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for the period … is located in the Towns of Alden, Lancaster, Marilla and Newstead in Erie County; the Town of Darien in Genesee …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/alden-central-school-district-financial-management-2016m-372II.4 Overview – II. New York State Financial Accounting
… standards are used in the EXECUTE and EVALUATE phases of the financial cycle. Standards are established in the … Minimum Financial Reporting Requirements; Basis of Accounting; and Cash and Basic Financial Statements. An important element of financial accounting and reporting is the operation and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4-overview