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Silver Creek Central School District – Financial Condition (2015M-321)
… Purpose of Audit The purpose of our audit was to examine the District’s management of financial activities for the period July 1, 2012 through …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/silver-creek-central-school-district-financial-condition-2015m-321Sherman Central School District – Claims Processing (2016M-352)
… Purpose of Audit The purpose of our audit was to examine the claims audit process for the period July 1, … 9, 2016. Background The Sherman Central School District is located in the Towns of Chautauqua, Clymer, French Creek, … which operates one school with approximately 400 students, is governed by an elected five-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/sherman-central-school-district-claims-processing-2016m-352Sewanhaka Central High School District – Student Fees (2016M-296)
… The Sewanhaka Central High School District is located in the Town of Hempstead, Nassau County and comprises four …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/sewanhaka-central-high-school-district-student-fees-2016m-296Naples Central School District – Online Banking (2015M-143)
… could improve best practices by enabling alerts and other security measures available from both of the District’s … banks. Key Recommendation Ensure that alerts and other security measures available from both of the District’s banks …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/11/naples-central-school-district-online-banking-2015m-143Cato-Meridian Central School District – Procurement of Professional Services (2016M-13)
… Purpose of Audit The purpose of our audit was to review the process and procedures to procure professional … 2016. Background The Cato-Meridian Central School District is located in the Towns of Cato, Conquest, Ira, Sterling and … operates two schools with approximately 930 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/cato-meridian-central-school-district-procurement-professional-servicesCortland Enlarged City School District - Budget Review (B4-15-12)
… Purpose of Budget Review The purpose of our budget review was to provide … the 2015-16 fiscal year. Background The Cortland Enlarged City School District, located in Cortland County, has a … increasing other sources of revenue. … Cortland Enlarged City School District Budget Review B41512 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/cortland-enlarged-city-school-district-budget-review-b4-15-12Manhasset Union Free School District – Separation Payments (2016M-150)
… The Manhasset Union Free School District is located in the Town of North Hempstead in Nassau County. The District, which operates three schools … to review retirement incentive overpayments identified in this report and seek recovery as appropriate; review …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/manhasset-union-free-school-district-separation-payments-2016m-150Greater Amsterdam School District – Financial Condition (2016M-110)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … 31, 2015. Background The Greater Amsterdam School District is located in the City of Amsterdam, the Town of Amsterdam … operates six schools with approximately 3,800 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/greater-amsterdam-school-district-financial-condition-2016m-110Royalton-Hartland Central School District – Financial Condition (2015M-275)
… the District’s financial condition and budgeting practices for the period July 1, 2012 through September 4, 2015. … and the use of fund balance in the annual budget. Develop a plan to use the excess unrestricted fund balance in a … will be reserved, how each reserve will be funded and when the balances will be used to finance related costs. … …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/royalton-hartland-central-school-district-financial-condition-2015m-275Corning City School District – Procurement (2016M-222)
… Background The Corning City School District is located in the Towns of Big Flats and Catlin in Chemung County; the Towns of Dix and Orange in Schuyler County; and the City of Corning and the Towns of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/corning-city-school-district-procurement-2016m-222Hammond Central School District – Payroll (2016M-398)
… compensatory time use was inaccurately recorded. The head custodian did not maintain time records for his custodial, … leave and compensatory time records. Ensure that the head custodian maintains detailed time records for each position …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/17/hammond-central-school-district-payroll-2016m-398Whitesville Central School District – Financial Management (2016M-313)
… The Whitesville Central School District is located in the Towns of Independence and Willing in Allegany County and the Town of West Union in Steuben County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/whitesville-central-school-district-financial-management-2016m-313Fallsburg Central School District – Financial Condition (2014M-33)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … 2, 2013. Background The Fallsburg Central School District is located in the Towns of Fallsburg, Mamakating and Thompson … and the Town of Wawarsing in Ulster County. The District is governed by an elected nine-member Board of Education and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/fallsburg-central-school-district-financial-condition-2014m-33Town of Kirkwood – Justice Court Operations (2016M-414)
… controls over the Justice Court's financial activity for the period January 1, 2015 through September 30, 2016. … Town Board. General fund budgeted appropriations for 2016 totaled approximately $1.7 million. During the audit …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-kirkwood-justice-court-operations-2016m-414Town of Stockport – Disbursements (2013M-216)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly monitored the Town’s disbursements for the … Supervisor and four Board members. The general and highway funds’ adopted budgets for the 2013 fiscal year are …
https://www.osc.ny.gov/local-government/audits/town/2013/09/27/town-stockport-disbursements-2013m-216Johnstown Public Library – Cash Receipts (2014M-304)
… area. The Library, part of the Mohawk Valley Library System, is governed by a 15-member Board of Trustees … cash collections that are not recorded in the circulation system, the Library does not use a cash register, maintain a …
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/johnstown-public-library-cash-receipts-2014m-304Town of New Lisbon – Financial Oversight (2013M-12)
… Purpose of Audit The purpose of our audit was to evaluate the Board’s oversight of the Town’s financial operations for the period January 1, …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-new-lisbon-financial-oversight-2013m-12Genesee Community Charter School – Revenue Billing and Collection (2013M-61)
… Purpose of Audit The purpose of our audit was to examine the cash receipts process for the … The Genesee Community Charter School, located in the City of Rochester, Monroe County, is governed by a Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/10/genesee-community-charter-school-revenue-billing-and-collection-2013m-61II.4 Overview – II. New York State Financial Accounting
… New York State Financial Accounting standards are used in the … Guide to Financial Operations REV. 01/01/2017 … New York State Financial Accounting standards are used in the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4-overviewNYC Budget Benefiting From Strong Tax Collections
… year ending June 30, 2018, resulting from reductions in unneeded reserves in the current year, higher than expected tax collections and … the city’s initial forecast by nearly $1.5 billion in FY 2018, driven by higher-than-planned personal income tax …
https://www.osc.ny.gov/press/releases/2018/06/nyc-budget-benefiting-strong-tax-collections