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Statistical and Information
… and pertinent information concerning overall real property tax rates of the State's municipalities. How to Apply for …
https://www.osc.ny.gov/local-government/publications/statistical-and-informationCleveland Hill Union Free School District – Financial Management (2017M-235)
… Purpose of Audit The purpose of our audit was to review the District’s financial … Hill Union Free School District is located in the Town of Cheektowaga in Erie County. The District, which operates … students, is governed by an elected five-member Board of Education. General fund budgeted appropriations for the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/cleveland-hill-union-free-school-district-financial-management-2017m-235Florida Union Free School District – Information Technology (2017M-146)
… information (PPSI) have not been developed. The District does not have service level agreements for services provided …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/florida-union-free-school-district-information-technology-2017m-146Massapequa Union Free School District – Budget Practices and Reserve Funds (2017M-113)
… through November 30, 2016. Background The Massapequa Union Free School District is located in the Town of Oyster Bay in … balances are necessary and reasonable. … Massapequa Union Free School District Budget Practices and Reserve Funds …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/massapequa-union-free-school-district-budget-practices-and-reserve-fundsHerkimer County – Sales Tax Distributions and Bank Reconciliations (2017M-178)
… are distributed in accordance with the agreement with the City of Little Falls. The County Legislature should determine …
https://www.osc.ny.gov/local-government/audits/county/2017/12/15/herkimer-county-sales-tax-distributions-and-bank-reconciliations-2017m-178Peru Central School District – Extra-Classroom Activity Funds (2017M-69)
… Background The Peru Central School District is located in the Towns of Ausable, Black Brook, Peru, Plattsburgh, Saranac and Schuyler Falls in Clinton County. The District is governed by an elected … it. Four of the 10 student ledgers we reviewed were not in agreement with the central treasurer’s ledger. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/peru-central-school-district-extra-classroom-activity-funds-2017m-69Randolph Academy Union Free School District – Financial Management (2015M-248)
… to review the District’s financial management practices for the period July 1, 2009 through September 25, 2015. … Board of Education. General fund budgeted appropriations for the 2014-15 fiscal year totaled approximately $7.2 … rates, with which it rebills districts and agencies for services, from the State Education Department (SED) an …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/randolph-academy-union-free-school-district-financial-management-2015mEast Ramapo Central School District - Nonpublic School Transportation (2019M-107)
… deficiencies such as no proof of address for 54 of the 193 new students’ applications and no proof of birthdate for 15 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/20/east-ramapo-central-school-district-nonpublic-school-transportation-2019mMid-Hudson Library System – Procurement (2016M-261)
… cooperative public library system, located in the City of Poughkeepsie in Dutchess County, which serves 66 …
https://www.osc.ny.gov/local-government/audits/library/2016/10/07/mid-hudson-library-system-procurement-2016m-261Incarcerated and Death Matches
… Purpose Our Office examined $1.4 billion in payments for more than 17 million in medical and other service charges the New York State Insurance Fund (NYSIF) made on behalf of nearly 215,000 claimants during the period … matched the payments to the Social Security Administration Death Master File as of April 5, 2017. Our objective was to …
https://www.osc.ny.gov/state-agencies/audits/2017/08/09/incarcerated-and-death-matchesCazenovia Central School District – Financial Condition (2015M-327)
… The District set aside over $4.2 million in a variety of reserve funds prior to 2011-12 and used about $2.5 million … financial challenges the past four years. However, these reserve fund appropriations were not included in the annual … Avoid overreliance on appropriated fund balance. Include reserve fund appropriations in the annual budgets if they are …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/cazenovia-central-school-district-financial-condition-2015m-327Hoosic Valley Central School District – Financial Management (2014M-6)
… Purpose of Audit The purpose of our audit was to review the District’s financial operations for the period July 1, 2011 through August 31, 2013. Background The Hoosic Valley Central School District is located in the Towns of Schaghticoke and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/hoosic-valley-central-school-district-financial-management-2014m-6Candor Central School District – School Lunch Operations (2015M-173)
… are ensuring that meals offered to students are nutritious and prepared in the most economical and productive manner for the period July 1, 2013 through … plans to control the costs of food, materials, labor and benefits. Monitor the MPLH and consider taking measure to …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/candor-central-school-district-school-lunch-operations-2015m-173Alfred-Almond Central School District – Financial Software Access and Monitoring (2014M-371)
… The Alfred-Almond Central School District is located in the Towns of Alfred, Almond, Ward and West Almond within …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/alfred-almond-central-school-district-financial-software-access-andDansville Central School District – Separation Payments (2016M-102)
… were made in accordance with collective bargaining or other agreements. The District did not adopt policies and … and District officials when processing, reviewing or approving separation payments. Separation payment claims …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/dansville-central-school-district-separation-payments-2016m-102Cohoes City School District – Budgeting (2016M-111)
… Background The Cohoes City School District is located in the City of Cohoes in Albany County. The District, which operates five schools … $1.5 million. The Board overestimated appropriations in the adopted budgets for the 2012-13 through 2014-15 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cohoes-city-school-district-budgeting-2016m-111Orchard Park Central School District – School Bus Procurement and Reserves (2013M-368)
… Purpose of Audit The purpose of our audit was to assess the internal controls over selected District … totaling $2.2 million, appeared higher than necessary to fund costs that can be legally paid from these reserves. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/orchard-park-central-school-district-school-bus-procurement-and-reservesHewlett-Woodmere Union Free School District – Financial Condition (2016M-402)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, 2012 … May 31, 2016. Background The Hewlett-Woodmere Union Free School District is located in the Town of Hempstead, Nassau …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/hewlett-woodmere-union-free-school-district-financial-condition-2016m-402Wallkill Fire District – Inappropriate Payments and Purchase (2015M-39)
Wallkill Fire District Inappropriate Payments and Purchase 2015M39
https://www.osc.ny.gov/local-government/audits/fire-district/2016/01/08/wallkill-fire-district-inappropriate-payments-and-purchase-2015m-39Fire District Information: Fire District Training Providers
… Contact: Frank T. Simeone Phone: (845) 357-2660 ext. 100 Email: fts@krne.com Address: 139 Lafayette Avenue, P.O. Box 177, Suffern, NY … of Mark C. Butler, PLLC Website: https://www.markcbutler.com/ Contact: Mark C. Butler, Esq. Phone: (716) 633-0911 …
https://www.osc.ny.gov/local-government/resources/fire-district-information-fire-district-training-providers