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South Mountain Hickory Common School District – Financial Management (2022M-49)
… report - pdf] Audit Objective Determine whether the South Mountain Hickory Common School District (District) Trustee … Determine whether the South Mountain Hickory Common School District District Trustee and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/south-mountain-hickory-common-school-district-financial-management-2022mCity of Geneva – Financial Management (2015M-105)
… March 31, 2015. Background The City of Geneva is located in Ontario County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/city/2015/08/28/city-geneva-financial-management-2015m-105Tonawanda City School District – Financial Management (2016M-370)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management practices for … Key Findings The District appropriated fund balance to help finance operations, but it was not needed because the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/03/tonawanda-city-school-district-financial-management-2016m-370Milford Central School District – Financial Condition (2016M-87)
… Purpose of Audit The purpose of our audit was to examine the District officials’ management of fund balance for the period July 1, 2012 through June 30, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/milford-central-school-district-financial-condition-2016m-87Catskill Central School District – Financial Management (2017M-134)
… Purpose of Audit The purpose of our audit was to review the District’s financial … Catskill Central School District is located in the Towns of Catskill, Athens and Cairo in Greene County. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/catskill-central-school-district-financial-management-2017m-134Town of Palatine – Town Clerk/Tax Collector and Financial Management (2017M-101)
… 31, 2016. Background The Town of Palatine is located in Montgomery County and is governed by a five-member Town …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-palatine-town-clerktax-collector-and-financial-management-2017m-101Garrison Union Free School District – Financial Condition (2016M-108)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Union Free Central School District is located in the Town of Philipstown, Putnam County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/garrison-union-free-school-district-financial-condition-2016m-108Rome City School District – Financial Management (2015M-215)
… is located in the City of Rome and the Towns of Annsville, Lee, Verona and Western in Oneida County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/rome-city-school-district-financial-management-2015m-215Bellmore Union Free School District – Financial Condition (2016M-276)
Bellmore Union Free School District Financial Condition 2016M276
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/bellmore-union-free-school-district-financial-condition-2016m-276Elmira Heights Central School District – Financial Condition (2014M-76)
Elmira Heights Central School District Financial Condition 2014M76
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/elmira-heights-central-school-district-financial-condition-2014m-76Town of DeKalb – Financial Management (2016M-427)
Town of DeKalb Financial Management 2016M427
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dekalb-financial-management-2016m-427Brookfield Central School District – Financial Condition (2014M-48)
… and Sangerfield in Oneida County and the Town of Columbus in Chenango County. The District, which is governed …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/brookfield-central-school-district-financial-condition-2014m-48Village of Scottsville – Budgeting Practices and Financial Condition (2015M-165)
… and a multiyear financial plan to use in conjunction with the adopted fund balance policy. Develop a plan to …
https://www.osc.ny.gov/local-government/audits/village/2015/11/13/village-scottsville-budgeting-practices-and-financial-condition-2015m-165Village of Mill Neck – Financial Management (2014M-358)
… 1, 2011 through May 31, 2014. Background The Village of Mill Neck is located in Nassau County and has a population of … Village of Mill Neck Financial Management 2014M358 …
https://www.osc.ny.gov/local-government/audits/village/2015/02/20/village-mill-neck-financial-management-2014m-358Village of Fort Ann – Financial Condition (2014M-197)
… overestimated expenditures for the water and sewer funds with the intention of increasing the levels of fund balance. …
https://www.osc.ny.gov/local-government/audits/village/2014/11/14/village-fort-ann-financial-condition-2014m-197Village of South Glens Falls – Financial Condition and Budgeting Practices (2014M-102)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition … June 1, 2010 through May 31, 2013. Background The Village of South Glens Falls is located in Saratoga County, has a … Village of South Glens Falls Financial Condition and Budgeting …
https://www.osc.ny.gov/local-government/audits/village/2014/07/03/village-south-glens-falls-financial-condition-and-budgeting-practices-2014m-102Town of Springport – Financial Management (2014M-329)
… a population of approximately 2,400. The Town is governed by an elected five-member Town Board. Budgeted appropriations … funds with the same tax base to the extent permitted by statute. Adopt budgets that include realistic estimates of …
https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-springport-financial-management-2014m-329Scotia-Glenville Central School District - Financial Condition Management and Extra-Classroom Activities (2017M-288)
… unrestricted fund balance ranged between 10 and 11 percent of ensuing years’ appropriations, exceeding the 4 percent … collections. District officials disagreed with several of our findings and recommendations and indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/scotia-glenville-central-school-district-financial-condition-managementIroquois Central School District - Financial Management (2018M-102)
… the Board and District officials properly managed fund balance and reserves. Key Findings Appropriations were overestimated by an annual average of $2.3 million. As a result, appropriated fund balance, … an annual report of reserves, as required by the District’s policy. The unemployment insurance reserve is overfunded …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/iroquois-central-school-district-financial-management-2018m-102Town of German Flatts - Financial Condition and Conflict of Interest (2019M-222)
… Board: Adequately managed the Town’s financial condition, and Ensured that Town officials did not have prohibited … end of 2018. The Board has not adopted multiyear financial and capital plans. A Board member had a prohibited interest … approximately $782,100. Key Recommendations Develop and adopt budgets with realistic estimates of revenues and …
https://www.osc.ny.gov/local-government/audits/town/2020/02/14/town-german-flatts-financial-condition-and-conflict-interest-2019m-222