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Floral Park-Bellerose Union Free School District – Financial Management (2013M-359)
… Purpose of Audit The purpose of our audit was to examine the District’s financial management for the period July 1, … Although the Board appropriated unexpended surplus funds each year (approximately $10.3 million over a five-year …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/14/floral-park-bellerose-union-free-school-district-financial-managementTown of Geneseo – Information Technology and Multiyear Planning (2017M-84)
… and administrative rights, backups, adjustments, audit trail reports, restricting personal use and connecting …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-geneseo-information-technology-and-multiyear-planning-2017m-84Town of Wales – Financial Management (2017M-32)
… budgets that reflect the Town’s operating needs based on historical trends or other known factors. Discontinue the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-wales-financial-management-2017m-32Montauk Union Free School District – Financial Condition (2016M-168)
… The Montauk Union Free School District is located in the Town of East Hampton in Suffolk County. The District, which operates one school … $19 million. Key Findings Overestimating appropriations in the adopted budgets from 2012-13 through 2014-15 resulted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/montauk-union-free-school-district-financial-condition-2016m-168Merrick Union Free School District – Financial Condition (2016M-240)
… The Merrick Union Free School District is located in the Town of Hempstead, Nassau County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/merrick-union-free-school-district-financial-condition-2016m-240Lyncourt Union Free School District – Financial Condition (2016M-62)
… through September 30, 2015. Background The Lyncourt Union Free School District is located in the Town of Salina, … Lyncourt Union Free School District Financial Condition 2016M62 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lyncourt-union-free-school-district-financial-condition-2016m-62Schroon Lake Central School District – Financial Condition (2014M-145)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … The Board did not establish a multiyear financial plan to facilitate development of the annual budgets that were … accumulated in excess of the limit allowed by law is used to reduce the next year’s real property tax levy. Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/20/schroon-lake-central-school-district-financial-condition-2014m-145Freeport Union Free School District – Financial Condition (2016M-300)
… period July 1, 2012 through April 30, 2016. Background The Freeport Union Free School District is located in the Town of … Freeport Union Free School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/freeport-union-free-school-district-financial-condition-2016m-300Farmingdale Union Free School District – Financial Condition (2016M-235)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … Union Free School District is located in the Towns of Oyster Bay in Nassau County and Babylon in Suffolk County. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/farmingdale-union-free-school-district-financial-condition-2016m-235Town of Porter – Capital Projects (2013M-352)
… 1, 2012 through October 9, 2013. Background The Town of Porter is located in Niagara County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-porter-capital-projects-2013m-352Town of Friendship – Water Accountability (2013M-281)
… 12, 2013. Background The Town of Friendship is located in Allegany County. The Town is governed by an elected Town …
https://www.osc.ny.gov/local-government/audits/town/2014/01/17/town-friendship-water-accountability-2013m-281Village of South Floral Park – Budgeting and Financial Oversight (2021M-5)
… fund balance or ensure annual audits were completed. More real property taxes were assessed than necessary to fund …
https://www.osc.ny.gov/local-government/audits/village/2021/07/16/village-south-floral-park-budgeting-and-financial-oversight-2021m-5Friendship Central School District – Fund Balance and Reserves (2022M-55)
… appropriations by a total of $2.3 million (8 percent) in the three fiscal years audited. This made it appear the … used to fund operations. Improperly restricted $246,000 in a debt reserve fund. The funds should be returned to the … restricted funds to general fund surplus fund balance in compliance with applicable statutes. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/friendship-central-school-district-fund-balance-and-reserves-2022m-55Indian River Central School District – Financial Condition Management (2022M-92)
… complete report - pdf] Audit Objective Determine whether the Indian River Central School District (District) Board of Education (Board) and District officials adequately managed the District’s financial condition. Key Findings The Board … Determine whether the Indian River Central School District District Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/indian-river-central-school-district-financial-condition-management-2022mJamestown City School District – Fund Balance and Reserves (2022M-97)
… report - pdf] Audit Objective Determine whether the Jamestown City School District (District) Board of Education … Determine whether the Jamestown City School District District Board of Education …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/23/jamestown-city-school-district-fund-balance-and-reserves-2022m-97Brockport Central School District - Financial Management (2023M-107)
… School District (District) Board of Education (Board) and District officials effectively managed fund balance and reserves. Key Findings The Board and District officials were not transparent with taxpayers … Central School District District Board of Education Board and District officials effectively managed fund balance and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/12/brockport-central-school-district-financial-management-2023m-107Afton Central School District – Fund Balance Management (2023M-18)
… [read complete report – pdf] Audit Objective Determine whether the Afton … $63,561 in unnecessary interest and other associated costs for the issuance of bond anticipation notes (BANs) to …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/afton-central-school-district-fund-balance-management-2023m-18West Webster Fire District – Financial Management (2023M-23)
… Reduce unrestricted fund balance and use excess funds in a manner more beneficial to taxpayers. Adopt realistic …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/07/07/west-webster-fire-district-financial-management-2023m-23Putnam Northern Westchester County Board of Cooperative Educational Services – Overtime (2023M-82)
… Employees’ Association collective bargaining agreement (CBA) supports a Tuesday through Saturday work week. … worked Tuesday through Saturday, as outlined by the CBA. Paid $5,445 to employees who charged a full day to …
https://www.osc.ny.gov/local-government/audits/boces/2023/11/17/putnam-northern-westchester-county-board-cooperative-educational-services-overtimeAndover Central School District - Financial Management (2018M-145)
… Determine whether the Board adopted realistic budgets and took appropriate action to address the reasonableness of … by a total of approximately $3 million (13 percent) from 2014-15 through 2016-17. District officials improperly … million in a debt reserve in the debt service fund from 2014-15 through 2016-17, which made it appear that …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/andover-central-school-district-financial-management-2018m-145