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Town of Cochecton - Fund Balance Management and Multiyear Planning (2018M-208)
Determine whether the Board effectively managed general highway and sewer district fund balances and reserves and has multiyear financial and capital plans
https://www.osc.ny.gov/local-government/audits/town/2019/02/15/town-cochecton-fund-balance-management-and-multiyear-planning-2018m-208Cortland Enlarged City School District - Budget Review (B4-15-12)
… The Cortland Enlarged City School District, located in Cortland County, has a tentative budget for fiscal year … the reserve. After the District’s planned use of $500,000 in fund balance, the remaining unassigned fund balance is … as recurring financing sources and consider reduction in appropriations or increasing other sources of revenue. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/cortland-enlarged-city-school-district-budget-review-b4-15-12Annual Audit
… totaling over $830 million for four sole custody funds in 2016 – the Uninsured Employers Fund, the Special Fund for … identified two high-dollar outlier claims that resulted in $2,633,204 in total savings. For these claims in particular, Board staff …
https://www.osc.ny.gov/state-agencies/audits/2017/06/02/annual-auditHoosic Valley Central School District – Financial Management (2014M-6)
… audit was to review the District’s financial operations for the period July 1, 2011 through August 31, 2013. … seven-member Board of Education. District expenditures for the 2012-13 fiscal year were approximately $18.9 million and budgeted appropriations for the 2013-14 fiscal year are approximately $20.2 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/hoosic-valley-central-school-district-financial-management-2014m-6Orchard Park Central School District – School Bus Procurement and Reserves (2013M-368)
… November 20, 2013. Background The Orchard Park Central School District is located in Erie County and is governed by the Board of Education, which comprises … verify that all non-original equipment manufacturer (OEM) school bus options were consistent with State contract …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/orchard-park-central-school-district-school-bus-procurement-and-reservesVillage of Old Westbury – Justice Court (2017M-64)
… 2016. Background The Village of Old Westbury is located in the Towns of Oyster Bay and North Hempstead in Nassau County. The Village is governed by an elected … and documented. Identify the source of the overages in the Justices’ bank accounts and distribute the funds as …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/07/07/village-old-westbury-justice-court-2017m-64Fallsburg Central School District – Financial Condition (2014M-33)
… The Fallsburg Central School District is located in the Towns of Fallsburg, Mamakating and Thompson in Sullivan County and the Town of Wawarsing in Ulster County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/fallsburg-central-school-district-financial-condition-2014m-33Union-Endicott Central School District – Financial Management (2016M-100)
… January 6, 2016. Background The Union-Endicott Central School District is located in the Town of Union in Broome … UnionEndicott Central School District Financial Management 2016M100 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/union-endicott-central-school-district-financial-management-2016m-100Middleburgh Central School District – Financial Condition (2013M-206)
… The Middleburgh Central School District is located in Schoharie and the Albany Counties. The District is … District officials had knowingly generated surpluses in the past to prepare for economic difficulties, they have …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/middleburgh-central-school-district-financial-condition-2013m-206Stamford Central School District – Fund Balances (2016M-106)
… through January 20, 2016. Background The Stamford Central School District is located in the Towns of Stamford, … in Schoharie County. The District, which operates one school with approximately 340 students, is governed by an … Stamford Central School District Fund Balances 2016M106 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/stamford-central-school-district-fund-balances-2016m-106Town of Cobleskill – Budgeting (2023M-138)
… budgets. Budgeted appropriations were overestimated in the town-wide (TW) general and highway funds, and estimated revenues were underestimated in the town-outside-village (TOV) highway fund resulting in operating surpluses totaling $677,000: Actual …
https://www.osc.ny.gov/local-government/audits/town/2024/03/01/town-cobleskill-budgeting-2023m-138Village of Greene – Investment Program (2023M-112)
… officials considered other legally permissible investment options, the Village may have earned approximately $96,900, … rate quotes. Consider other legally permissible investment options. Develop investment procedures to convey management’s …
https://www.osc.ny.gov/local-government/audits/village/2023/12/01/village-greene-investment-program-2023m-112Town of Lisle – Highway Department Long-Term Planning (2022M-183)
… of major highway equipment and vehicles (67 percent) in use were between three and 17 years beyond their optimal … Town Supervisor indicated he would follow the Board’s lead in taking corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2023/03/17/town-lisle-highway-department-long-term-planning-2022m-183Brighton Memorial Library – Board Oversight (2015M-116)
… Brighton Memorial Library is a municipal library located in the Town of Brighton, Monroe County. The Library, which received its charter from the State in 1951, is governed by a five-member Board of Trustees … to payment. The Library had accumulated over $760,000 in private funds as of the end of 2014, with no formal …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/brighton-memorial-library-board-oversight-2015m-116York Central School District – Financial Management (2022M-96)
… officials improperly restricted more than $690,000 in the debt reserve fund and did not transparently fund … fund balance statutory limit and use the excess funds in a manner more beneficial to taxpayers. Properly use and … Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-financial-management-2022m-96Middle Country Public Library – Treasurer (2015M-291)
… Background The Middle Country Public Library is located in the Town of Brookhaven in Suffolk County. The Library, which is governed by an … that received its charter from the State Board of Regents in 1960. Key Findings The Treasurer’s status as a Library …
https://www.osc.ny.gov/local-government/audits/library/2016/01/22/middle-country-public-library-treasurer-2015m-291Town of Mount Pleasant – Financial Condition (2013M-303)
… Town of Mount Pleasant is located in Westchester County and serves approximately 43,700 residents. The Town is … by the Town Board, which comprises four elected members and an elected Town Supervisor. The Town’s budgeted … for all funds in 2012 were approximately $39.9 million and $40.9 million in 2013. Key Findings The Town’s general …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-mount-pleasant-financial-condition-2013m-303Washington County Local Development Corporation – Revolving Loan Program (2021M-57)
… not adequately follow up with seven of the 14 businesses in order to verify that funds were used for the approved … are creating and retaining jobs and using loan funds in compliance with the terms of the agreements. Develop …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/30/washington-county-local-development-corporation-revolvingTown of Locke – Financial Condition (2020M-111)
… year. Unrestricted fund balances as of December 31, 2019 in the general and highway funds and water district were … B includes our comment on an issue Town officials raised in their response. …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-locke-financial-condition-2020m-111Town of Coeymans – Financial Condition (2015M-184)
… revenue estimates and appropriations as amended to date; estimated fund balance, with a breakdown of the amounts …
https://www.osc.ny.gov/local-government/audits/town/2015/12/24/town-coeymans-financial-condition-2015m-184