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Marathon Central School District – Fund Balances (2017M-280)
… and reasonable, and use excess amounts in accordance with applicable statutes in a manner that benefits District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/marathon-central-school-district-fund-balances-2017m-280Jordan-Elbridge Central School District – Financial Condition Management (2017M-241)
… to pay related debt service expenditures in compliance with statutory requirements. Develop and adopt comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/26/jordan-elbridge-central-school-district-financial-condition-managementSodus Central School District – Financial Management (2016M-392)
… operations resulted in 84 percent of appropriated fund balance remaining unused because of overestimated … adopting budgets that result in the appropriation of fund balance and reserve funds that will not be used. Adopt an …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/sodus-central-school-district-financial-management-2016m-392Cato-Meridian Central School District – Procurement of Professional Services (2016M-13)
… Purpose of Audit The purpose of our audit was to review the process and procedures to procure professional services for the period July 1, 2014 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/cato-meridian-central-school-district-procurement-professional-servicesVillage of Johnson City – Oversight of Justice Court Operations (2015M-29)
… Purpose of Audit The purpose of our audit was to review internal controls over the Justice … City is located in the Town of Union, Broome County, and has a population of approximately 15,000. The Village, …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/05/village-johnson-city-oversight-justice-court-operations-2015m-29Middle Country Central School District – Extra-Classroom Activity Funds (2022M-160)
… District (District) officials provided proper oversight of extra-classroom activity (ECA) funds. Key Findings The Board of Education (Board) and District officials did not provide proper oversight of the ECA funds. When complete records are not maintained, it …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/middle-country-central-school-district-extra-classroom-activity-fundsGreater Amsterdam School District – Financial Condition (2016M-110)
… is located in the City of Amsterdam, the Town of Amsterdam and portions of the Towns of Florida and Mohawk in Montgomery County; a portion of the Town of … in Fulton County; portions of the Towns of Duanesburg and Glenville in Schenectady County; and a portion of the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/greater-amsterdam-school-district-financial-condition-2016m-110Randolph Academy Union Free School District – Financial Management (2015M-248)
… Purpose of Audit The purpose of our audit was to review the District’s financial … operating in the Town of Randolph in Cattaraugus County and the Town of Hamburg in Erie County. The District, which … Key Findings The Board has not adopted written policies and procedures to help guide the tuition billing and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/randolph-academy-union-free-school-district-financial-management-2015mWestern New York Maritime Charter School – Financial Operations (2015M-124)
… 1, 2013 through March 27, 2015. Background The Western New York Maritime Charter School, which is located in the City of … approximately $4.8 million. Key Findings The School does not have written policies or procedures to specify what …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/10/02/western-new-york-maritime-charter-school-financial-operations-2015m-124Dansville Central School District – Separation Payments (2016M-102)
… Purpose of Audit The purpose of our audit was to examine the District’s calculation of … Groveland, North Dansville, Ossian, Sparta, Springwater and West Sparta in Livingston County, and the Towns of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/dansville-central-school-district-separation-payments-2016m-102Alden Central School District – Financial Management (2016M-372)
… Purpose of Audit The purpose of our audit was to review the … the annual budget. Review all reserves at least annually to determine if the amounts reserved are necessary and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/alden-central-school-district-financial-management-2016m-372Hannibal Central School District – Financial Condition (2017M-23)
… through August 31, 2016. Background The Hannibal Central School District is located in Cayuga and Oswego Counties. The … multiyear financial and capital plans. … Hannibal Central School District Financial Condition 2017M23 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/hannibal-central-school-district-financial-condition-2017m-23North Collins Central School District – Financial Management (2016M-189)
… the Towns of North Collins, Collins, Concord, Brant, Eden and Evans in Erie County. The District, which operates two … approximately $15.5 million. Key Findings The Board and District officials did not adopt reasonable budgets or ensure that fund balance and reserves were managed in accordance with statutes. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-collins-central-school-district-financial-management-2016m-189Marathon Joint Fire District – Investment Program (2023M-76)
… Fire District (District) officials developed and managed a comprehensive investment program. Key Findings District … solicit interest rates and obtain investment information to ensure available funds are invested to maximize interest earnings. District officials agreed with …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/20/marathon-joint-fire-district-investment-program-2023m-76Amherst Central School District –Financial Condition (2016M-167)
… of Audit The objective of our audit was to review the District’s management of financial activities for the period July 1, 2012 through May 31, 2016. Background The Amherst Central School District is located in the Towns of Amherst and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/amherst-central-school-district-financial-condition-2016m-167Baldwin Public Library – Payroll (2013M-335)
… of Trustees, each of whom is elected by the Baldwin Union Free School District voters. Budgeted appropriations for the …
https://www.osc.ny.gov/local-government/audits/library/2014/01/31/baldwin-public-library-payroll-2013m-335Village of Silver Creek – Capital Projects (2017M-31)
… is located in the Town of Hanover in Chautauqua County and has a population of approximately 2,600. The Village is … budget. The sewer fund reported a deficit fund balance and a $293,000 interfund loan payable to the general fund. … a long-term financial plan that addresses capital projects and revise the plan as needed. Develop a plan to eliminate …
https://www.osc.ny.gov/local-government/audits/village/2017/05/19/village-silver-creek-capital-projects-2017m-31Village of Old Westbury – Justice Court (2017M-64)
… Purpose of Audit The purpose of our audit was to examine the Court’s financial operations … 1, 2015 through September 30, 2016. Background The Village of Old Westbury is located in the Towns of Oyster Bay and …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/07/07/village-old-westbury-justice-court-2017m-64General Brown Central School District – Financial Condition (2014M-216)
… The General Brown Central School District is located in the Towns of Brownville, Hounsfield, Lyme, Pamelia and Watertown and the City of Watertown in Jefferson County. The District, which is governed by an … and reserves while limiting tax increases, resulting in a deficit unrestricted fund balance of $435,655 at the end …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/24/general-brown-central-school-district-financial-condition-2014m-216Upper Jay Fire District – Board Oversight (2023M-24)
… report - pdf] Audit Objective Determine whether the Upper Jay Fire District (District) Board of Fire Commissioners … initiate, corrective action. … audit fire district Upper Jay board oversight …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/upper-jay-fire-district-board-oversight-2023m-24