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White Plains City School District – Financial Management (2020M-71)
… adopted realistic budgets and maintained reasonable levels of fund balance and reserve funds. Key Findings The Board and … not adopt realistic budgets or maintain reasonable levels of fund balance. However, reserves were generally funded at … the past five years grew to $97.9 million, the equivalent of 43 percent of the District’s annual budget. Certain …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/30/white-plains-city-school-district-financial-management-2020m-71Wallace Volunteer Fire Department – Board Oversight (2024M-125)
… and elect a five-member Board of Directors or a financial secretary, and the President did not appoint members to the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/03/14/wallace-volunteer-fire-department-board-oversight-2024m-125Clark Mills Fire District – Controls Over Financial Activities (2014M-315)
… July 31, 2014. Background The District is a district corporation of the State, distinct and separate from the Town … interest in a contract between the District and a corporation where the Treasurer (the Chair’s spouse) is … or other State statute. Discontinue the contract with the corporation in which the Chair has a prohibited interest. …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/clark-mills-fire-district-controls-over-financial-activities-2014m-315Lansing Fire District – Financial Condition (2013M-80)
… audit was to examine the District’s financial condition for the period January 1, 2008, to December 31, 2012. … our audit was to examine the Districts financial condition for the period January 1 2008 to December 31 2012 …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/lansing-fire-district-financial-condition-2013m-80Cheektowaga-Sloan Union Free School District – Financial Condition and Payroll (2017M-94)
… School District is located in the Towns of Cheektowaga and West Seneca in Erie County. The District operates four …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/cheektowaga-sloan-union-free-school-district-financial-condition-andCity of Yonkers – Budget Review (B17-6-10)
… and expenditure projections in the City’s proposed budget for the 2017-18 fiscal year are reasonable. Background The … to exceed $45 million to liquidate deficits in the City School District’s general fund as of June 30, 2014. Chapter … for textbooks and underestimated the appropriations for Social Security tax and charter school tuition payments. The …
https://www.osc.ny.gov/local-government/audits/city/2017/05/19/city-yonkers-budget-review-b17-6-10State Agencies Bulletin No. 1564.1
… Deceased and no other active Job record will be refunded by Nationwide, the NYSDCP provider. Nationwide will also …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/15641-new-york-state-deferred-compensation-plan-nysdcp-refunds-employeesMenands Union Free School District – Payroll (2015M-268)
… their pay for the period July 1, 2014 through August 31, 2015. Background The Menands Union Free School District is …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/menands-union-free-school-district-payroll-2015m-268Burnt Hills-Ballston Lake Central School District – Leave Accruals and Separation Payments (2015M-357)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of the District’s accounting for leave time and … and made accurate separation payments. Key Recommendations There were no recommendations as a result of this audit. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/burnt-hills-ballston-lake-central-school-district-leave-accruals-andBlind Brook-Rye Union Free School District – Internal Controls Over Purchasing (2016M-125)
… Purpose of Audit The purpose of our audit was to examine internal controls over the District’s purchasing practices for the period July 1, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/blind-brook-rye-union-free-school-district-internal-controls-overWestport Central School District – Internal Controls Over Payroll (2014M-013)
… Purpose of Audit The purpose of our audit was to determine if the District established effective internal controls over … to safeguard District assets. Key Recommendations There were no recommendations included in this audit. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/westport-central-school-district-internal-controls-over-payroll-2014m-013Town of Horicon – Leave Accruals (2016M-421)
… our audit was to evaluate the accuracy of employees’ leave accrual records for the period January 1, 2015 through … perform periodic reviews to ensure the accuracy of leave accrual balances. We found errors in the leave accrual records for six employees. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-horicon-leave-accruals-2016m-421Sherburne-Earlville Central School District – Fund Balance (2017M-19)
… Purpose of Budget Review The purpose of our audit was to review the District's financial … students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/10/sherburne-earlville-central-school-district-fund-balance-2017m-19Pelham Union Free School District – Reserve Funds (2015M-366)
… Purpose of Audit The purpose of our audit was to examine the District’s management of reserves for the period July 1, 2014 through September 3, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/pelham-union-free-school-district-reserve-funds-2015m-366Little Falls City School District – Leave Accruals (2016M-64)
… was to evaluate the District’s leave accrual procedures for the period July 1, 2014 through December 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $21.4 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/little-falls-city-school-district-leave-accruals-2016m-64Inlet Common School District – Claims Auditing (2015M-285)
… Purpose of Audit The purpose of our audit was to evaluate the effectiveness of the District’s claims auditing procedures for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/inlet-common-school-district-claims-auditing-2015m-285Stockbridge Valley Central School District – Payroll and Leave Accruals (2014M-327)
… Smithfield and Stockbridge and the City of Oneida in Madison County, as well as the Towns of Augusta and Vernon in …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/16/stockbridge-valley-central-school-district-payroll-and-leave-accrualsHeuvelton Central School District – Payroll (2016M-322)
… Central School District is located in the Towns of Canton, De Kalb, De Peyster, Lisbon, Macomb and Oswegatchie in St. Lawrence …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/14/heuvelton-central-school-district-payroll-2016m-322Greenwood Lake Union Free School District – Financial Condition (2016M-40)
… Purpose of Audit The purpose of our audit was to evaluate the … of overestimating appropriations, it has experienced a cumulative operating surplus of almost $2.5 million for the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greenwood-lake-union-free-school-district-financial-condition-2016m-40Chili Public Library – Board Oversight (2015M-130)
… was to review the Board’s oversight of Library operations for the period January 1, 2014 through May 15, 2015. … by the Town Board. The Library’s budgeted appropriations for 2015 were approximately $1.2 million. Key Finding The …
https://www.osc.ny.gov/local-government/audits/library/2015/08/14/chili-public-library-board-oversight-2015m-130