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Brighton Memorial Library – Board Oversight (2015M-116)

… January 1, 2014 through February 28, 2015. Background The Brighton Memorial Library is a municipal library located in the Town of Brighton, Monroe County. The Library, which received its … Brighton Memorial Library Board Oversight 2015M116 …

https://www.osc.ny.gov/local-government/audits/library/2015/08/28/brighton-memorial-library-board-oversight-2015m-116

City of Lackawanna – Police and Fire Department Work Hours (2014M-298)

… $23.4 million. Key Findings The current work schedule for patrol officers results in the officers working eight days …

https://www.osc.ny.gov/local-government/audits/city/2015/04/10/city-lackawanna-police-and-fire-department-work-hours-2014m-298

Silver Creek Central School District – Financial Condition (2015M-321)

… examine the District’s management of financial activities for the period July 1, 2012 through September 15, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total $22.8 million. Key Finding … based on actual needs to avoid levying taxes at a level greater than needed. Maintain unrestricted fund …

https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/silver-creek-central-school-district-financial-condition-2015m-321

Union-Endicott Central School District – Financial Management (2016M-100)

… to evaluate the District’s financial management practices for the period July 1, 2014 through January 6, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $77.2 … fund balance, as appropriate, and use the excess funds in a manner that benefits District resident …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/union-endicott-central-school-district-financial-management-2016m-100

Van Hornesville-Owen D. Young Central School District – Financial Condition (2016M-63)

… D. Young Central School District is located in the Towns of Stark, Columbia, Danube, German Flats, Little Falls and Warren in Herkimer County, the Town of Minden in Montgomery County … balance is in compliance with statutory limits and develop a plan to reduce the amount of unrestricted fund balance in a …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/van-hornesville-owen-d-young-central-school-district-financial-condition

PUC Achieve Charter School – Board Oversight (2016M-316)

… to review the Board’s oversight of financial operations for the period July 1, 2014 through March 30, 2016. … during the 2014-15 school year. Operating expenditures for the same year totaled $2.24 million. Key Findings The …

https://www.osc.ny.gov/local-government/audits/school-district/2017/05/05/puc-achieve-charter-school-board-oversight-2016m-316

Pleasantville Union Free School District – Financial Condition (2015M-311)

… The Pleasantville Union Free School District is located in the Village of Pleasantville in Westchester County. The … used to fund operations. The District has not established a reserve fund policy stating how much would be set aside in … budget. Establish reserve fund policies that identify a clear intent or plan regarding the future purpose, use and …

https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/pleasantville-union-free-school-district-financial-condition-2015m-311

Oxford Academy and Central School District – Financial Management (2016M-6)

Oxford Academy and Central School District Financial Management 2016M6

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/oxford-academy-and-central-school-district-financial-management-2016m-6

Hannibal Central School District – Financial Condition (2017M-23)

Hannibal Central School District Financial Condition 2017M23

https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/hannibal-central-school-district-financial-condition-2017m-23

Town of Webb Union Free School District – Fund Balance (2016M-140)

… The Town of Webb Union Free School District is located in the Town of Webb in Herkimer County and the Town of Forestport in Oneida County. The District, which operates one school …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/town-webb-union-free-school-district-fund-balance-2016m-140

Dansville Central School District – Separation Payments (2016M-102)

… The Dansville Central School District is located in the Towns of Conesus, Groveland, North Dansville, Ossian, Sparta, Springwater and West Sparta in Livingston County, and the Towns of Dansville and Wayland in Steuben County. The District, which operates three schools …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/dansville-central-school-district-separation-payments-2016m-102

Penfield Central School District – Financial Management (2015M-162)

… are overfunded and potentially unnecessary. The school lunch fund’s total fund balance exceeds the federally … with statutory requirements. Ensure that the school lunch fund budget is balanced and consider using the excessive balance to fund school lunch operations. …

https://www.osc.ny.gov/local-government/audits/school-district/2015/11/30/penfield-central-school-district-financial-management-2015m-162

Cazenovia Central School District – Financial Condition (2015M-327)

… The Cazenovia Central School District is located in the Towns of Cazenovia, Fenner, Georgetown, Lincoln, … The Board has relied on appropriated fund balance as a financing source in annual budgets, causing the District to … general fund. The District set aside over $4.2 million in a variety of reserve funds prior to 2011-12 and used about …

https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/cazenovia-central-school-district-financial-condition-2015m-327

Naples Central School District – Online Banking (2015M-143)

… period July 1, 2013 through June 16, 2015. Background The Naples Central School District is located in the Towns of Bristol, Canadice, Canandaigua, Naples, Richmond and South Bristol in Ontario County, the … Naples Central School District Online Banking 2015M143 …

https://www.osc.ny.gov/local-government/audits/school-district/2015/09/11/naples-central-school-district-online-banking-2015m-143

New Hyde Park-Garden City Park Union Free School District – Financial Management (2014M-7)

… 1, 2011 through June 30, 2013. Background The New Hyde Park-Garden City Park Union Free School District is located in the Towns of … New Hyde ParkGarden City Park Union Free School District Financial Management 2014M7 …

https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/new-hyde-park-garden-city-park-union-free-school-district-financial

Henry Johnson Charter School – Financial Operations (2014M-214)

… of services provided will be measured. The Foundation’s fee structure does not appear to be reasonable since the … Ensure that contracts with the Foundation have reasonable fee structures based on measurab …

https://www.osc.ny.gov/local-government/audits/charter-school/2014/10/31/henry-johnson-charter-school-financial-operations-2014m-214

Town of Washington – Information Technology (2013M-164)

… 31, 2012. Background The Town of Washington is located in Dutchess County and has a population of approximately 4,800. The Town Board is … a proper IT security plan and a disaster recovery plan in place there is an increased risk that Town data, hardware …

https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-washington-information-technology-2013m-164

Town of Vestal – Capital Acquisitions (2013M-78)

… was to review the Town’s planning and financing process for capital acquisitions for the period January 1, 2012, … The Town of Vestal is located in Broome County and has a population of 28,000 residents. The Town is governed by an … of capital assets and projects. The Board did not have a formal multiyear capital plan or a long-term financing plan …

https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-vestal-capital-acquisitions-2013m-78