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Belleville-Henderson Central School District – Financial Condition (2016M-46)
… 30, 2015. Background The Belleville-Henderson Central School District is located in the Towns of Adams, Ellisburg … in Jefferson County. The District, which operates one school with approximately 475 students, is governed by an … BellevilleHenderson Central School District Financial Condition 2016M46 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/belleville-henderson-central-school-district-financial-condition-2016m-46Beacon City School District – Claims Auditing (2016M-20)
Beacon City School District Claims Auditing 2016M20
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/beacon-city-school-district-claims-auditing-2016m-20Vestal Central School District – Financial Condition (2014M-08)
Vestal Central School District Financial Condition 2014M08
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/vestal-central-school-district-financial-condition-2014m-08Liberty Central School District – Budget Review (B4-14-6)
… the accumulated deficit in the District’s general and food service funds as of June 30, 2002. Local Finance Law requires … of our review, except for certain matters related to the food service fund, we found that the significant revenue and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/liberty-central-school-district-budget-review-b4-14-6Village of Painted Post – Board Oversight (2017M-92)
… report and supporting records or engage the services of a public accountant to conduct the audit. …
https://www.osc.ny.gov/local-government/audits/village/2017/08/11/village-painted-post-board-oversight-2017m-92Homeowners Association, Inc.
… $20,000 granted under contract TM09M10 with the New York State Office of Children and Family Services (OCFS) in … evidence to demonstrate it used the items purchased with State monies for purposes consistent with the contract. … minutes. We did not find any Homeowners related documents on these devises, but we found evidence of personal use, …
https://www.osc.ny.gov/state-agencies/audits/2013/12/10/homeowners-association-incCampbell-Savona Central School District – Financial Condition (2015M-42)
… our audit was to review the District’s financial condition for the period July 1, 2011 through January 31, 2015. … 890 students. Budgeted general fund appropriations for the 2014-15 fiscal year are $23.4 million. Key Findings … appropriations when they prepared and adopted budgets for the last three fiscal years, even though this poor …
https://www.osc.ny.gov/local-government/audits/school-district/2015/05/06/campbell-savona-central-school-district-financial-condition-2015m-42Genesee Valley Central School District – Reserve Accounts and Extra-Classroom Activities (2014M-56)
… by our office. Key Recommendations Adopt and implement a comprehensive policy for establishing and using reserve funds that identifies its intentions for each reserve, optimal or …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/27/genesee-valley-central-school-district-reserve-accounts-and-extraSandy Creek Central School District – Cafeteria Operations (2016M-354)
… Audit The purpose of our audit was to analyze the school lunch fund’s financial condition for the period July 1, 2015 … elected seven-member Board of Education. Budgeted school lunch appropriations for the 2016-17 fiscal year total … averaged $169,000 annually, been paid from the school lunch fund, the fund’s average annual operating deficit would …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/sandy-creek-central-school-district-cafeteria-operations-2016m-354Yorkshire-Pioneer Central School District – Financial Management (2015M-352)
… review the District’s management of financial activities for the period July 1, 2012 through October 13, 2015. … Background The Yorkshire-Pioneer Central School District is located in the Towns of Arcade, Eagle, Java, Sheldon and Wethersfield in Wyoming County; Farmersville, Freedom, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/yorkshire-pioneer-central-school-district-financial-management-2015m-352Palmyra-Macedon Central School District – Reserves and Fund Balance (2015M-336)
… Macedon and Walworth in Wayne County and Farmington and Manchester in Ontario County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/palmyra-macedon-central-school-district-reserves-and-fund-balance-2015mTown of Leicester – Financial Management (2025M-2)
… financial reports in a timely manner, which hindered its adoption of realistic budgets and multiyear financial or …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-leicester-financial-management-2025m-2Horseheads Central School District – Financial Condition (2016M-138)
… audit was to examine the District’s financial condition for the period July 1, 2012 through March 10, 2016. Background The Horseheads Central School District is located in the Towns of Baldwin, Big Flats, Catlin, Erin, Horseheads and Veteran in Chemung County and the Town of Cayuta in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/horseheads-central-school-district-financial-condition-2016m-138Red Hook Central School District – Financial Management (2016M-105)
Red Hook Central School District Financial Management 2016M105
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/red-hook-central-school-district-financial-management-2016m-105Town of Throop – Oversight of the Supervisor’s Cash Collections and Disbursements (2022M-172)
… Supervisor and Town Board (Board) ensured cash assets in the Supervisor’s custody were properly collected and … did not properly collect and disburse cash assets in his custody, nor did the Board ensure the Supervisor … properly performed those duties. Our audit found $15,823 in missing funds. We also found that the former Supervisor: …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-oversight-supervisors-cash-collections-and-disbursements-2022m-172Thousand Islands Central School District – Financial Management (2022M-201)
… Thousand Islands Central School District (District) Board of Education (Board) and District officials properly managed … ranging from $2.4 to $3 million (10.3 to 12.8 percent) of the next year’s budget (during the same period), which … by $304,641 and did not use a debt reserve, with a balance of approximately $1 million, to pay debt-service costs during …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/thousand-islands-central-school-district-financial-management-2022m-201Albany Leadership Charter School for Girls – Cash Collections (2022M-165)
… Determine whether Albany Leadership Charter School for Girls (School) Board of Trustees (Board) and officials ensured collections were properly accounted for and deposited in a timely manner. Key Findings The Board … did not ensure collections were properly accounted for and deposited timely. Also, the School’s cash receipts …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/03/albany-leadership-charter-school-girls-cash-collections-2022m-165Town of Nichols – Town Supervisor's Records and Reports (2022M-185)
… Town Supervisor (Supervisor) maintained timely, complete and accurate accounting records and reports to allow the Town … records created, the annual financial report (AFR) for 2020 and 2021 filed and the 2023 budget prepared by an … Town officials agreed with our findings and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2023/03/24/town-nichols-town-supervisors-records-and-reports-2022m-185Town of Berne – Board Oversight (2021M-77)
… B includes our comment on an issue that was raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2021/09/17/town-berne-board-oversight-2021m-77Village of Suffern – Budget Review (B8-15-13)
… evaluation of the Village of Suffern’s proposed budget for the 2015-16 fiscal year. Background The Village of … Suffern, located in Rockland County, has adopted a budget for fiscal year 2015-16 of approximately $17.9 million. Key … to reduce the property tax levy, such as fund balance. For 2013-14, there were unassigned fund deficits of …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-suffern-budget-review-b8-15-13