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Schuylerville Central School District – Fund Balance (2016M-113)

… our audit was to review the District’s financial condition for the period July 1, 2012 through November 30, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $33.7 … have not developed a plan to document their intentions for the amount necessary for any of the District’s reserves …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/schuylerville-central-school-district-fund-balance-2016m-113

Van 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 … but instead experienced operating surpluses and did not use appropriated fund balance. The District has accumulated unrestricted fund balance that exceeds the …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/van-hornesville-owen-d-young-central-school-district-financial-condition

Pleasantville Union Free School District – Financial Condition (2015M-311)

… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, 2014 through September 10, 2015. … and that appropriated fund balance that was not used to fund operations. The District has not established a …

https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/pleasantville-union-free-school-district-financial-condition-2015m-311

Patchogue-Medford Union Free School District – Leave Accruals (2016M-236)

… Purpose of Audit The purpose of our audit was to determine if leave accrual records were accurate for the period July 1, 2014 through April 30, 2016. … written procedures documenting the type of records to be maintained or guidelines for using, approving, …

https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/patchogue-medford-union-free-school-district-leave-accruals-2016m-236

Oxford Academy and Central School District – Financial Management (2016M-6)

… The Oxford Academy and Central School District is located in the Towns of Coventry, McDonough, Norwich, Oxford, Pharsalia, Preston and Smithville in Chenango County. The District, which operates three … $1.7 million of fund balance as a financing source in the annual budgets from 2011-12 through 2015-16, but the …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/oxford-academy-and-central-school-district-financial-management-2016m-6

Morris Central School District – Financial Operations (2015M-251)

… Background The Morris Central School District is located in the Towns of Laurens, Morris, New Lisbon and Pittsfield in Otsego County. The District, which operates one school …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/morris-central-school-district-financial-operations-2015m-251

Manhasset Union Free School District – Separation Payments (2016M-150)

… Purpose of Audit The purpose of our audit was to examine the District’s internal controls over the calculation and processing of separation payments for the period July 1, 2014 through February 29, 2016. … was no adequate independent review of the calculations to ensure they were accurate. The District overpaid seven …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/manhasset-union-free-school-district-separation-payments-2016m-150

Hamlin Fire Department – Internal Controls Over Financial Activity (2015M-13)

Hamlin Fire Department Internal Controls Over Financial Activity 2015M13

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/29/hamlin-fire-department-internal-controls-over-financial

Raquette Lake Fire District No. 3 –Internal Controls (2013M-379)

… 1, 2012 through September 30, 2013. Background Raquette Lake Fire District No. 3 is in Hamilton County and is … Raquette Lake Fire District No 3 Internal Controls 2013M379 …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/12/raquette-lake-fire-district-no-3-internal-controls-2013m-379

Livonia Hook and Ladder Company No. 1, Inc. – Financial Controls (2014M-001)

… Purpose of Audit The purpose of our audit was to examine the Company’s internal controls over financial operations for the period of January 1, 2012 through December 5, 2013. … in Livingston County and provides fire protection services to the Town. The Company’s administrative Board comprises …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/livonia-hook-and-ladder-company-no-1-inc-financial-controls-2014m-001

Conesus No. 1 Fire District – Internal Controls (2014M-46)

… Background The Conesus No. 1 Fire District is located in Livingston County and is governed by the Board of Fire …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/16/conesus-no-1-fire-district-internal-controls-2014m-46

Quogue Union Free School District – Financial Condition Management (2017M-196)

… The Quogue Union Free School District is located in the Town of Southampton in Suffolk County. The District, which is governed by a Board of Education, has approximately 110 students. …

https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/quogue-union-free-school-district-financial-condition-management-2017m

Edwards-Knox Central School District – Transportation State Aid and Reserve Funds (2016M-151)

EdwardsKnox Central School District Transportation State Aid and Reserve Funds 2016M151

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/edwards-knox-central-school-district-transportation-state-aid-and-reserve

East Meadow Union Free School District – Financial Condition (2015M-332)

… District’s financial condition for the period July 1, 2012 through August 31, 2015. Background The East Meadow Union Free School District is located in the Town of Hempstead, Nassau County. The District, which … in the appropriation of unrestricted fund balance that is not needed to fund operations. Adopt budgets with realistic …

https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/east-meadow-union-free-school-district-financial-condition-2015m-332

Amherst Central School District –Financial Condition (2016M-167)

… 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 Cheektowaga in Erie County. The … fiscal year were $53.6 million. Key Findings The Board did not appropriately budget for certain expenditures totaling …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/amherst-central-school-district-financial-condition-2016m-167

Rockville Centre Housing Authority – Claims Auditing and Cash Receipts (2017M-57)

… 1, 2015 through October 31, 2016. Background The Rockville Centre Housing Authority is located in the Village of Rockville Centre in Nassau County. The Authority, which was established … Rockville Centre Housing Authority Claims Auditing and Cash Receipts …

https://www.osc.ny.gov/local-government/audits/public-authority/2017/06/30/rockville-centre-housing-authority-claims-auditing-and-cash-receipts

Commack Union Free School District – Financial Condition and Fuel Inventory (2015M-90)

… controls over fuel inventory for the period July 1, 2013 through November 30, 2014. Background The Commack Union Free School District is located in the Towns of Huntington and Smithtown, Suffolk County. The … was used to finance operations. District officials did not maintain complete and adequate fuel inventory records. …

https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/commack-union-free-school-district-financial-condition-and-fuel-inventory

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