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Babylon Union Free School District – Financial Condition (2015M-323)
… Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $48.8 million. Key Findings Because …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/babylon-union-free-school-district-financial-condition-2015m-323Alexander Central School District – Financial Condition (2015M-227)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … is located in the Towns of Alexander, Batavia, Bethany and Darien in Genesee County and the Town of Bennington in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/alexander-central-school-district-financial-condition-2015m-227Portville Central School District – Financial Condition (2013M-384)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … The Portville Central School District is located in the Towns of Clarksville and Genesee in Allegany County … within legally established limits and that residents were not taxed more than necessary. The balances of four reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/portville-central-school-district-financial-condition-2013m-384Town of Edmeston – Supervisor's Records and Reports (2017M-13)
… Purpose of Audit The purpose of our audit was to assess the completeness and accuracy of the Town’s records and reports for the period January 1, … Town of Edmeston Supervisors Records and Reports 2017M13 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-edmeston-supervisors-records-and-reports-2017m-13Town of Thurman – Capital Projects (2016M-431)
… failure to establish an adequate financial plan for the two projects contributed to the need to advance funds from …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-thurman-capital-projects-2016m-431Hammondsport Central School District – Investment Program (2024M-63)
… 29, 2024, the District earned $321,316 from its 37 interest bearing bank accounts and 27 certificates of deposits (CDs). Had … funds available for investment. Formally solicit interest rate quotes. Annually review and re-adopt the investment …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-investment-program-2024m-63Plainview-Old Bethpage Central School District – Financial Condition (2015M-89)
… Develop a plan to use excess unexpended surplus funds in a manner that benefits District taxpayers. Ensure … are transparent and include any intent to increase reserve funds. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/plainview-old-bethpage-central-school-district-financial-condition-2015mOnondaga Cortland Madison Board of Cooperative Educational Services – Cash Management (2023M-40)
… procedures for the operation of the investment program in compliance with the Board of Education’s (Board’s) … policy. Invest available funds throughout the audit period in an authorized cooperative municipal investment fund … flow forecasts and ensure available funds are invested in legally permissible investments to maximize interest …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/02/onondaga-cortland-madison-board-cooperative-educational-services-cash-managementUpper Jay Volunteer Fire Department – Financial Activities (2023M-30)
… did not properly record all financial transactions in the accounting records or prepare required annual reports. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/05/26/upper-jay-volunteer-fire-department-financial-activities-2023mHenry Johnson Charter School – Resident Tuition Billings and Collections (2023M-32)
… complete report – pdf] Audit Objective Determine whether Henry Johnson Charter School (School) Board of Trustees … audit charter school Henry Johnson …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/henry-johnson-charter-school-resident-tuition-billings-and-collectionsTown of Freedom – Financial Management (2021M-191)
… complete report - pdf ] Audit Objective Determine whether the Town of Freedom (Town) Board (Board) adopted realistic … maintained reasonable levels of fund balance. Key Findings The Board did not develop and adopt realistic budgets or … how much fund balance should be maintained. As a result, the Town maintained unreasonable fund balance levels, which …
https://www.osc.ny.gov/local-government/audits/town/2022/02/11/town-freedom-financial-management-2021m-191II.2 New York State Accounting Policies – II. New York State Financial Accounting
… The Constitution of the State of New York, Article V – The State Comptroller shall be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii2-new-york-state-accounting-policiesBallston Spa Public Library – Donations and Circulation Desk Cash Receipts (2015M-101)
… Purpose of Audit The purpose of our audit was to examine the Library’s internal controls … the State in 1893. The Library is located in the Village of Ballston Spa, Saratoga County, and is governed by a …
https://www.osc.ny.gov/local-government/audits/library/2015/08/21/ballston-spa-public-library-donations-and-circulation-desk-cash-receipts-2015mTown of Phelps – Financial Management (2015M-70)
… March 27, 2015. Background The Town of Phelps is located in Ontario County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2015/07/31/town-phelps-financial-management-2015m-70Village of Brookville – Board Oversight (2015M-45)
… The Village of Brookville is located in the Town of Oyster Bay, Nassau County, and has a population of …
https://www.osc.ny.gov/local-government/audits/village/2015/06/12/village-brookville-board-oversight-2015m-45Village of Hempstead – Budget Review (B7-13-13)
… expenditure projections in the Village’s proposed budget for the 2013-14 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/village/2013/04/24/village-hempstead-budget-review-b7-13-13Newfane Central School District – Financial Management (2020M-88)
… funds improperly restricted to surplus fund balance in compliance with applicable statutes. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/newfane-central-school-district-financial-management-2020m-88Town of Horseheads – Financial Management (2015M-211)
… and capital plans to establish long-term objectives for funding long-term needs. Any long-term financial plan must be monitored and updated on a continuing basis. …
https://www.osc.ny.gov/local-government/audits/town/2015/12/11/town-horseheads-financial-management-2015m-211Village of Hilton - Financial Management (2020M-31)
… Adopted budgets with unrealistic estimates, which resulted in operating surpluses and unused appropriated fund balances in the general, water and sewer funds. Maintained unreasonable levels of fund balance in the general, water and sewer funds that ranged between 29 …
https://www.osc.ny.gov/local-government/audits/village/2020/06/05/village-hilton-financial-management-2020m-31Tri-Valley Central School District - Financial Management (2020M-17)
… fund balance and the overfunded reserve were added back to the surplus fund balance, the District’s recalculated … three fiscal years, ranging from 3.2 percentage points to 9.5 percentage points over the limit. Key Recommendations … and the amount of fund balance that will be used to fund operations. Return excess funds in the tax certiorari …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/tri-valley-central-school-district-financial-management-2020m-17