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Town of Shandaken – Payroll (2013M-201)
… of Audit The purpose of our audit was to assess the Town’s payroll process for the period January 1, 2012, to January … year totaled $3,035,009, of which $1,574,274 were for payroll-related expenditures. Key Findings The Secretary paid …
https://www.osc.ny.gov/local-government/audits/town/2013/10/02/town-shandaken-payroll-2013m-201Richland Fire District – Board Oversight (2016M-374)
… Richland Fire District is a district corporation of the State, distinct and separate from the Town of Richland in … of fire insurance policies written on property by out-of-state insurers. General fund budgeted appropriations for 2016 totaled $72,920. Key Findings The out-of-state insurance tax, known as foreign fire insurance money, …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/richland-fire-district-board-oversight-2016m-374School Districts’ Energy Performance Contracts (2015-MR-1)
… report - pdf] We also released five letter reports to the following school districts: Half Hollow Hills Central … Sachem Central School District [pdf] . Purpose of Audit The purpose of our audit was to review the projected cost and/or energy savings achieved by the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/06/school-districts-energy-performance-contracts-2015-mr-1Arkville Fire District – Internal Controls Over Financial Activities (2015M-65)
… and separate from the Town of Middletown, and is located in Delaware County. The District is governed by an elected … abstracts to verify that prior approved claims were in fact paid as directed. Although the Board members were …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/03/arkville-fire-district-internal-controls-over-financial-activities-2015m-65Orange Lake Fire District – Budgeting Practices (2015M-146)
… sufficient and complete information. Base budget estimates on reasonable assumptions using historical trends, actual …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/09/25/orange-lake-fire-district-budgeting-practices-2015m-146Middletown Enlarged City School District – Financial Condition (2017M-245)
… the level of fund balance to be maintained and use surplus funds to fund one-time expenditures, pay off debt or reduce …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/16/middletown-enlarged-city-school-district-financial-condition-2017m-245Oakfield Fire Department – Apparent Misuse of Funds (2014M-187)
… Department’s internal controls over financial operations for the period January 1, 2012 through March 25, 2014. … fire protection services to Village residents. Expenses for the 2013 fiscal year totaled approximately $56,500. Key … which resulted in the misuse of funds and unaccounted-for raffle proceeds. The Board’s audit of claims was …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/03/oakfield-fire-department-apparent-misuse-funds-2014m-187Village of East Rockaway – Justice Court Operations (2017M-206)
… The purpose of our audit was to determine whether the Justice ensured that Justice Court money was accurately collected, recorded, deposited and …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/12/15/village-east-rockaway-justice-court-operations-2017m-206Oxford Academy and Central School District – Financial Management (2016M-6)
… to evaluate the District’s financial management practices for the period July 1, 2014 through November 19, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $19.1 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/oxford-academy-and-central-school-district-financial-management-2016m-6PUC Achieve Charter School – Board Oversight (2016M-316)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of financial operations for the period July 1, 2014 through …
https://www.osc.ny.gov/local-government/audits/school-district/2017/05/05/puc-achieve-charter-school-board-oversight-2016m-316Union Springs Central School District – Retiree Health Insurance Contributions (2016M-75)
… the controls over retiree health insurance contributions for the period July 1, 2014 through January 5, 2016. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year were $17.8 million. Key Finding … of the change, the District will pay more than it should for the insurance coverage. Key Recommendation Enhance …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/union-springs-central-school-district-retiree-health-insuranceCampbell-Savona Central School District – Budget Review (B2-13-12)
… expenditure projections in the District’s tentative budget for the 2013-14 fiscal year are reasonable. Background The … fund as of June 30, 2006. Local Finance Law requires all local governments that have been authorized to issue … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/campbell-savona-central-school-district-budget-review-b2-13-12City of Long Beach – Budget Review (B23-7-3)
… recommendations from our budget review issued in May 2022. Background The City of Long Beach, located in Nassau … implemented the recommendations provided in our May 2022 budget review letter. Key Recommendation Review our …
https://www.osc.ny.gov/local-government/audits/city/2023/05/05/city-long-beach-budget-review-b23-7-3Cazenovia 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-327Elmira City School District – Financial Condition (2014M-348)
… budgets that reflect the District’s actual needs based on historical trends or other identified analysis. Adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/06/elmira-city-school-district-financial-condition-2014m-348Cortland Enlarged City School District - Budget Review (B4-15-12)
… appropriation budgets that are reasonable and based on prior years’ actual amounts with appropriate increases. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/cortland-enlarged-city-school-district-budget-review-b4-15-12Candor Central School District – School Lunch Operations (2015M-173)
Candor Central School District School Lunch Operations 2015M173
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/candor-central-school-district-school-lunch-operations-2015m-173Morris Central School District – Financial Operations (2015M-251)
… not directly supervise the application of her signature on checks. Certain reserves had significant balances when …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/morris-central-school-district-financial-operations-2015m-251Chautauqua Lake Central School District – Nonresident Tuition (2016M-7)
… Purpose of Audit The purpose of our audit was to review the District’s nonresident tuition billing … and monitor the tuition rate being charged in comparison to net costs per student and the State-calculated tuition … with the contract. Clarify and update its policy related to determining the residency of students attending the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/chautauqua-lake-central-school-district-nonresident-tuition-2016m-7Greater Amsterdam School District – Financial Condition (2016M-110)
… The Greater Amsterdam School District 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 Perth in Fulton County; portions of the Towns of Duanesburg and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/greater-amsterdam-school-district-financial-condition-2016m-110