Search
Hamlin Fire Department – Internal Controls Over Financial Activity (2015M-13)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of the Department’s financial operations to ensure that …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/29/hamlin-fire-department-internal-controls-over-financialConesus No. 1 Fire District – Internal Controls (2014M-46)
… the Board has not adopted other policies or procedures for financial operations such as cash receipts and … of internal controls, including policies and procedures for segregation of duties, annual review of the procurement …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/16/conesus-no-1-fire-district-internal-controls-2014m-46Provisions for an Accidental Death Benefit – World Trade Center Presumption
… to the beneficiaries of certain retirees who participated in the World Trade Center rescue, recovery or cleanup. Your … Disaster (RS6418-W) if: You, or your eligible beneficiary in the event of your death, filed an Application for World … about laws that may apply to those who participated in World Trade Center rescue recovery or cleanup efforts …
https://www.osc.ny.gov/retirement/publications/world-trade-center/provisions-accidental-death-benefitWestchester County – Budget Review (B18-6-2)
… the County budgeted $544.5 million in revenue for sales tax collections, we estimate total collections to be closer … are settled. The County’s adopted budget includes a tax levy of $705,565,775, which is within the limits … established by the law. Key Recommendations Monitor sales tax and State aid revenues throughout the fiscal year and …
https://www.osc.ny.gov/local-government/audits/county/2018/03/30/westchester-county-budget-review-b18-6-2Quogue Union Free School District – Financial Condition Management (2017M-196)
… through June 30, 2017. Background The Quogue Union Free School District is located in the Town of Southampton in … $874,000 (13 percent) from 2012-13 through 2016-17. The retirement contribution reserve may be overfunded. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/quogue-union-free-school-district-financial-condition-management-2017mRetiring with an Outstanding Loan – Special 20- and 25-Year Plans
… loan balance at retirement. The approximate reductions are for calendar year 2024. The amount of the reduction changes …
https://www.osc.ny.gov/retirement/publications/1517/retiring-outstanding-loanPleasantville Union Free School District – Financial Condition (2015M-311)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … and that appropriated fund balance that was not used to fund operations. The District has not established a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/pleasantville-union-free-school-district-financial-condition-2015m-311Patchogue-Medford Union Free School District – Leave Accruals (2016M-236)
… was to determine if leave accrual records were accurate for the period July 1, 2014 through April 30, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $173 … the type of records to be maintained or guidelines for using, approving, recording and reviewing leave accruals. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/patchogue-medford-union-free-school-district-leave-accruals-2016m-236Sodus Central School District – Financial Management (2016M-392)
… Purpose of Audit The purpose of our audit was to evaluate 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/2016/12/23/sodus-central-school-district-financial-management-2016m-392Sewanhaka 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-296Oxford Academy and Central School District – Financial Management (2016M-6)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management practices for … with appropriated fund balance that will not be used to fund operations. … Oxford Academy and Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/oxford-academy-and-central-school-district-financial-management-2016m-6Commack Union Free School District – Financial Condition and Fuel Inventory (2015M-90)
… The Commack Union Free School District is located in the Towns of Huntington and Smithtown, Suffolk County. The … The District experienced large operating surpluses in 2011-12 and 2012-13 because it overestimated expenditures in its adopted budgets. From 2011-12 through 2013-14, only …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/commack-union-free-school-district-financial-condition-and-fuel-inventoryManhasset Union Free School District – Separation Payments (2016M-150)
… Purpose of Audit The purpose of our audit was to examine the District’s internal controls over the calculation and processing of separation payments for the period July 1, 2014 through …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/manhasset-union-free-school-district-separation-payments-2016m-150Morris Central School District – Financial Operations (2015M-251)
… District is located in the Towns of Laurens, Morris, New Lisbon and Pittsfield in Otsego County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/morris-central-school-district-financial-operations-2015m-251Royalton-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-275Schuylerville Central School District – Fund Balance (2016M-113)
… The Schuylerville Central School District is located in eastern Saratoga County. The District, which operates … year the District transferred more than $1.4 million in excess funds from the employee benefit accrued liability … the amount of the District’s unrestricted fund balance is in compliance with the statutory limits and reduce the amount …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/schuylerville-central-school-district-fund-balance-2016m-113Van Hornesville-Owen D. Young Central School District – Financial Condition (2016M-63)
… our audit was to review the District’s financial condition for the period July 1, 2013 through September 30, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $5.4 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/van-hornesville-owen-d-young-central-school-district-financial-conditionEdwards-Knox Central School District – Transportation State Aid and Reserve Funds (2016M-151)
… the transportation State aid to which it was entitled for new bus purchases and did not establish procedures for doing …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/edwards-knox-central-school-district-transportation-state-aid-and-reserveEast Meadow Union Free School District – Financial Condition (2015M-332)
… our audit was to review the District’s financial condition for the period July 1, 2012 through August 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $195.8 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/east-meadow-union-free-school-district-financial-condition-2015m-332Amherst Central School District –Financial Condition (2016M-167)
… Purpose of Audit The objective of our audit was to review the District’s management of financial activities for the period July 1, 2012 through …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/amherst-central-school-district-financial-condition-2016m-167