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Sullivan County Funding Corporation – Millennium Revolving Loan Program (2021M-196)
… in our report. Appendix C includes our comments on the issues raised in the Corporation’s response. … …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/03/25/sullivan-county-funding-corporation-millennium-revolvingCopiague Fire District – Cash Disbursements (2019M-225)
… 306 checks, totaling almost $2 million, had only one of the two required signatures. Payments totaling $3,190 were … Recommendations Conduct a deliberate and thorough audit of each claim to ensure that each individual claim is a …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-cash-disbursements-2019m-225City of Mount Vernon – Financial Reporting and Oversight (2020M-96)
… Comptroller. Officials disagreed with certain findings in our report. Appendix C includes OSC’s comments on their …
https://www.osc.ny.gov/local-government/audits/city/2020/09/17/city-mount-vernon-financial-reporting-and-oversight-2020m-96Town of Oyster Bay - Financial Condition Management (2020M-74)
… [ read complete report - pdf ] Audit Objective Determine whether the Town … (Board) and Town officials effectively managed the Town’s financial condition. Key Findings The Board and Town officials need to continue to improve their management and oversight of the Town’s financial condition. …
https://www.osc.ny.gov/local-government/audits/town/2020/09/04/town-oyster-bay-financial-condition-management-2020m-74Town of Schuyler – Financial Management (2014M-182)
… fund balance in the general fund and sewer district fund. At current spending levels, the unrestricted, unappropriated …
https://www.osc.ny.gov/local-government/audits/town/2014/08/29/town-schuyler-financial-management-2014m-182City of Little Falls – Financial Condition (2021M-54)
… report - pdf ] Audit Objective Determine whether the City of Little Falls (City) Common Council (Council) and … The former Treasurer over-reported fund balance from 2017 through 2019 by more than $200,000, and the Council did …
https://www.osc.ny.gov/local-government/audits/city/2021/06/25/city-little-falls-financial-condition-2021m-54North Shore Public Library – Financial Condition (2013M-344)
… have maintained a capital projects fund with a balance on June 30, 2012 of $266,602 despite having no current or …
https://www.osc.ny.gov/local-government/audits/library/2014/03/28/north-shore-public-library-financial-condition-2013m-344Sweet Home Central School District – Financial Management (2016M-207)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for the period July 1, 2012 through March 18, 2016. Background The Sweet Home Central School District is located in the Towns of Amherst and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/sweet-home-central-school-district-financial-management-2016m-207South Huntington Union Free School District – Financial Condition (2016M-132)
… $10.6 million. The District’s unassigned fund balance during these years exceeded the statutory limit. … designated more than $3 million of unrestricted fund balance for costs related to other post-employment benefits … adopting budgets that result in the appropriation of fund balance that will not be used to fund operations. Use excess …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/south-huntington-union-free-school-district-financial-condition-2016m-132Jamestown City School District – Financial Condition (2015M-120)
… remaining reserve funds and appropriate $1 million of fund balance. Fund balance has been reduced to a dangerously low level. The … recurring revenues, thereby reducing the reliance on fund balance, reserves and other one-time financing sources. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/jamestown-city-school-district-financial-condition-2015m-120Addison Central School District – Financial Condition (2016M-30)
… The District’s school lunch fund balance exceeded federal regulations. The Board and District officials have … to reduce excess school lunch fund balance to adhere to federal regulations. Develop a multiyear financial plan. … …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/addison-central-school-district-financial-condition-2016m-30Tupper Lake Central School District – Financial Condition (2014M-151)
… our audit was to review the District’s financial condition for the period July 1, 2011 through April 30, 2014. … with approximately 790 students. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $17 million. Key Findings The Board adopted budgets for the general fund that were not structurally balanced …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/tupper-lake-central-school-district-financial-condition-2014m-151Bellmore-Merrick Central High School District – Financial Condition (2016M-341)
… realistically reflect the District’s operating needs based on historical trends or other identified analyses, and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/bellmore-merrick-central-high-school-district-financial-condition-2016mOwego Apalachin Central School District – Capital Project and Financial Condition (2014M-109)
… audit was to examine certain District financial activities for the period July 1, 2012 through December 16, 2013. … 2,200 students. General fund budgeted appropriations for the 2013-14 fiscal year are $42.4 million. Key Findings While the Board planned properly for the ongoing capital project, monitoring the project’s …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/owego-apalachin-central-school-district-capital-project-and-financialNorth Merrick Union Free School District – Treasurer’s Duties (2013M-366)
… purpose of our audit was to examine the Treasurer’s Duties for the period July 1, 2011 through May 31, 2013. Background … elected members. The District’s budgeted appropriations for the 2013-14 fiscal year were $28.9 million. Key Findings … Treasurer’s absence. However, Education Law provides only for a Deputy Treasurer or designated Board member to serve in …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/north-merrick-union-free-school-district-treasurers-duties-2013m-366Merrick Union Free School District – Financial Condition (2016M-240)
… of Audit The purpose of our audit was to evaluate the District's financial operations and use of fund balance for the period July 1, 2014 through December 31, 2015. Background The Merrick Union Free School District is located in the Town of Hempstead, Nassau …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/merrick-union-free-school-district-financial-condition-2016m-240Farmingdale Union Free School District – Financial Condition (2016M-235)
… 2014-15 that appropriated a total of $28 million in fund balance to finance operations. However, because they … used only $4 million (14 percent) of the appropriated fund balance. Recalculated unrestricted fund balance averaged almost 8 percent (two times the statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/farmingdale-union-free-school-district-financial-condition-2016m-235Village of Airmont – Claims Auditing (2024M-1)
… corrective action. Appendix B includes our comments on the issues raised in the Village’s response letter. … …
https://www.osc.ny.gov/local-government/audits/village/2024/05/24/village-airmont-claims-auditing-2024m-1SUNY Bulletin No. SU-356
… is to notify agencies of a business process change in the starting, stopping, and changing of SUNY’s Voluntary 403(b) Savings Plan deductions. Affected Employees: All employees enrolled in the SUNY Voluntary 403(b) Savings Plan are affected. Background: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-356-process-change-sunys-voluntary-403b-savings-planWashington-Saratoga-Warren-Hamilton-Essex Board of Cooperative Educational Services – Meals Provided at Meetings (2023M-183)
… provided at 29 meetings. Officials paid $6,772 more than federal per diem rates for meals provided at 34 meetings. Key … advance. Keep costs for meals provided at meetings within federal per diem rates. BOCES officials generally agreed …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/washington-saratoga-warren-hamilton-essex-board-cooperative-educational-services