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PUC Achieve Charter School – Board Oversight (2016M-316)

… 85 students in grade five during the 2014-15 school year. Operating expenditures for the same year totaled $2.24 million. Key Findings The local Board … the School’s financial operations. During the first year of operations, revenues fell short of estimates, …

https://www.osc.ny.gov/local-government/audits/school-district/2017/05/05/puc-achieve-charter-school-board-oversight-2016m-316

Port Jervis City School District – Financial Condition (2016M-319)

… in operating surpluses. The reserve policy does not state how each reserve will be funded, when reserves will be …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/port-jervis-city-school-district-financial-condition-2016m-319

Mount Pleasant-Blythedale Union Free School District – Short-Term Borrowing and Purchasing (2015M-365)

… July 1, 2014 through October 30, 2015. Background The Mount Pleasant-Blythedale Union Free School District, a … by the State Legislature, is located in the Town of Mount Pleasant, Westchester County. The District, which … Mount PleasantBlythedale Union Free School District ShortTerm …

https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/mount-pleasant-blythedale-union-free-school-district-short-term-borrowing

Campbell-Savona Central School District – Budget Review (B2-16-6)

… The District’s tentative budget complies with the property tax levy limit. Key Recommendations Consider decreasing real property taxes by using fund balance and reserve funds to …

https://www.osc.ny.gov/local-government/audits/school-district/2016/04/13/campbell-savona-central-school-district-budget-review-b2-16-6

Fishers Island Union Free School District – Five Point Plan (2015M-320)

… 2014 through June 30, 2015. Background The Fishers Island School District is located in the Town of Southold in Suffolk … Fishers Island Union Free School District Five Point Plan 2015M320 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/fishers-island-union-free-school-district-five-point-plan-2015m-320

City of Lockport - Budget Review (B1-16-16)

… fund expenditures. The proposed budget does not include a tax overlay, which could create a shortfall in 2017. The … Council will have to adopt a local law to override the tax levy limit. Key Recommendations Consider a significant … in the City’s provision for contingencies. Include a tax overlay in the adopted budget. …

https://www.osc.ny.gov/local-government/audits/city/2016/11/04/city-lockport-budget-review-b1-16-16

Rockland County – Budget Review (B23-6-8)

… for the next succeeding fiscal year. Key Findings Based on the results of our review, we found that the significant …

https://www.osc.ny.gov/local-government/audits/county/2023/11/10/rockland-county-budget-review-b23-6-8

Town of Greig – Long-Term Planning (2023M-13)

… report – pdf] Audit Objective Determine whether the Town of Greig (Town) Board (Board) established long-term plans and … We reviewed the Town’s capital assets and found: 15 of the 27 pieces of major highway equipment (56 percent) were beyond their …

https://www.osc.ny.gov/local-government/audits/town/2023/05/19/town-greig-long-term-planning-2023m-13

City of Long Beach – Budget Review (B23-7-3)

… budget review issued in May 2022. Background The City of Long Beach, located in Nassau County, has been authorized to … budget review city long beach …

https://www.osc.ny.gov/local-government/audits/city/2023/05/05/city-long-beach-budget-review-b23-7-3

V.3.I Class – V. Chart of Accounts (COA) Governance

… transactions where the PPU is needed to identify the life of GO Bonds. It is also used to identify taxable and … alphanumeric digits in length. Class will identify the life of GO Bond proceeds as “PPU” followed by the number of years of life in the GO Bond series as stated in State Finance Law …

https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3i-class

Brighton Memorial Library – Board Oversight (2015M-116)

… County. The Library, which received its charter from the State in 1951, is governed by a five-member Board of Trustees …

https://www.osc.ny.gov/local-government/audits/library/2015/08/28/brighton-memorial-library-board-oversight-2015m-116

Penfield Central School District – Procurement (2022M-76)

… land purchase inclusive of State transportation aid, route times, etc., that totaled $802,000. Officials could not …

https://www.osc.ny.gov/local-government/audits/school-district/2022/10/21/penfield-central-school-district-procurement-2022m-76

Village of Endicott – Budget Review (B4-16-7)

… projections in the tentative budget for the general, electric and parking funds are reasonable. The water and … law to override the tax levy limit. Key Recommendation Address the deficits in the water and sewer funds to avoid …

https://www.osc.ny.gov/local-government/audits/village/2016/04/15/village-endicott-budget-review-b4-16-7

Wading River Fire District – Gasoline Credit Cards (2017M-5)

… credit cards, when and how they can use the cards and what documentation is required. Limit the number of gasoline …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/wading-river-fire-district-gasoline-credit-cards-2017m-5

Campbell-Savona Central School District – Budget Review (B2-13-12)

… that have been authorized to issue obligations to fund operating deficits to submit their tentative budgets for the … as those from the last five years, is likely to produce an operating surplus. As a result, fund balance appropriated as …

https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/campbell-savona-central-school-district-budget-review-b2-13-12

Town of Humphrey – Financial Management (2013M-116)

… total $557,004, funded primarily by real property tax, sales tax, and State aid. Key Finding We reviewed the general and … they were reasonable and supported, except for sales tax and fund balance estimates in the general fund. The Board …

https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-humphrey-financial-management-2013m-116

Travel Advisory No. 12

… Detail page, as follows: For online agencies: Travelers, or their proxies, must complete the SFS Mileage Detail page …

https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/12-gfo-update-xiii3-xiii4-ac-160-ssfs-mileage-detail-page

Franklin Square and Munson Fire District – Non-Firefighting Vehicles (2017M-20)

… from the hamlet of Franklin Square, Nassau County, in which it is located. The District is governed by an … no use was recorded for either vehicle in the vehicle use log until May 2016. Key Recommendations Determine whether the … use of public funds. Enforce the use of the vehicle use log by ensuring that the log is completely filled out each …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/franklin-square-and-munson-fire-district-non-firefighting-vehicles-2017m-20