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Avon Central School District – Information Technology (2016M-123)
… is located in the Towns of Avon, Caledonia, Lima and York in Livingston County and the Town of Rush in Monroe County. The District, which operates three …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/avon-central-school-district-information-technology-2016m-123Cortland Enlarged City School District - Budget Review (B4-15-12)
… 2015-16 fiscal year. Background The Cortland Enlarged City School District, located in Cortland County, has a tentative … other sources of revenue. … Cortland Enlarged City School District Budget Review B41512 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/cortland-enlarged-city-school-district-budget-review-b4-15-12Buffalo City School District – Oversight of Field Activities at the Service Center (2014M-270)
… July 1, 2011 through August 15, 2014. Background The Buffalo City School District is located in the City of Buffalo, Erie County, and is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/11/buffalo-city-school-district-oversight-field-activities-service-centerVillage of Quogue – Justice Court (2015M-18)
… 28, 2014. Background The Village of Quogue is located in the Town of Southampton, Suffolk County, and has a … Village operates a Justice Court that collected $315,781 in fines, fees and surcharges and $55,235 in bail deposits during the audit period. Key Findings The …
https://www.osc.ny.gov/local-government/audits/village/2015/05/08/village-quogue-justice-court-2015m-18Town of Worcester – Claims Audit (2022M-145)
… As a result, disbursements were made for unsupported and/or improper claims and not in the best interest of the taxpayers. In our sample … tax totaling $243. Key Recommendations Perform a thorough and deliberate audit of claims and ensure each claim is …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-worcester-claims-audit-2022m-145Manhasset Union Free School District – Separation Payments (2016M-150)
… February 29, 2016. Background The Manhasset Union Free School District is located in the Town of North Hempstead in … take necessary corrective action. … Manhasset Union Free School District Separation Payments 2016M150 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/manhasset-union-free-school-district-separation-payments-2016m-150Mount Pleasant-Blythedale Union Free School District – Short-Term Borrowing and Purchasing (2015M-365)
… 2015. Background The Mount Pleasant-Blythedale Union Free School District, a special act school district created by the State Legislature, is located …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/mount-pleasant-blythedale-union-free-school-district-short-term-borrowingGreater Amsterdam School District – Financial Condition (2016M-110)
… December 31, 2015. Background The Greater Amsterdam School District is located in the City of Amsterdam, the Town … for funding long-term needs. … Greater Amsterdam School District Financial Condition 2016M110 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/greater-amsterdam-school-district-financial-condition-2016m-110Royalton-Hartland Central School District – Financial Condition (2015M-275)
… benefits taxpayers. Develop a written policy indicating how much money will be reserved, how each reserve will be funded and when the balances will be …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/royalton-hartland-central-school-district-financial-condition-2015m-275Corning City School District – Procurement (2016M-222)
… 2014 through April 26, 2016. Background The Corning City School District is located in the Towns of Big Flats and … that are under bidding thresholds. … Corning City School District Procurement 2016M222 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/corning-city-school-district-procurement-2016m-222Hewlett-Woodmere Union Free School District – Financial Condition (2016M-402)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … reserve funds by almost $30.5 million and did not have documentation establishing two reserves. Key … of unrestricted fund balance that is not needed to fund District operations. Ensure reserve funds are …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/hewlett-woodmere-union-free-school-district-financial-condition-2016m-402Hannibal Central School District – Financial Condition (2017M-23)
… unrestricted fund balance in the general and debt service funds will be used. Key Recommendations Develop realistic …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/hannibal-central-school-district-financial-condition-2017m-23Hammond Central School District – Payroll (2016M-398)
… 2014 through June 30, 2016. Background The Hammond Central School District is located in the Towns of Hammond, Rossie, … in Jefferson County. The District, which operates one school with approximately 300 students, is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/17/hammond-central-school-district-payroll-2016m-398Whitesville Central School District – Financial Management (2016M-313)
… through April 8, 2016. Background The Whitesville Central School District is located in the Towns of Independence and … Union in Steuben County. The District, which operates one school with approximately 260 students, is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/whitesville-central-school-district-financial-management-2016m-313Hamilton Fulton Montgomery Board of Cooperative Educational Services – Investment Program (2023M-116)
… Determine whether Hamilton Fulton Montgomery Board of Cooperative Educational Services (BOCES) officials … to benefit BOCES operations. Consider all four objectives of a comprehensive investment program – legality, safety, … … Determine whether Hamilton Fulton Montgomery Board of Cooperative Educational Services BOCES officials developed …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/22/hamilton-fulton-montgomery-board-cooperative-educational-services-investmentTown of Cobleskill – Budgeting (2023M-138)
… budgets. Budgeted appropriations were overestimated in the town-wide (TW) general and highway funds, and estimated revenues were underestimated in the town-outside-village (TOV) highway fund resulting in operating surpluses totaling $677,000: Actual …
https://www.osc.ny.gov/local-government/audits/town/2024/03/01/town-cobleskill-budgeting-2023m-138Village of Greene – Investment Program (2023M-112)
… legally permissible investment options, the Village may have earned approximately $96,900, or $91,100 more than … Officials did not: Prepare monthly cash flow forecasts to estimate funds available for investment. Monitor … investment options. Develop investment procedures to convey management’s expectations for managing the …
https://www.osc.ny.gov/local-government/audits/village/2023/12/01/village-greene-investment-program-2023m-112Marathon Joint Fire District – Investment Program (2023M-76)
… solicit interest rates and obtain investment information to ensure available funds are invested to maximize interest earnings. District officials agreed with our findings and indicated they plan to initiate corrective action. … audit marathon fire district …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/20/marathon-joint-fire-district-investment-program-2023m-76Washingtonville Central School District – Reserve Funds (2014M-45)
… Purpose of Audit The purpose of our audit was to examine the District’s management of reserve funds for the period of July 1, 2012 through October 29, 2013. Background The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/washingtonville-central-school-district-reserve-funds-2014m-45Fallsburg Central School District – Financial Condition (2014M-33)
… audit was to examine the District’s financial condition for the period of July 1, 2011 through October 2, 2013. … with approximately 1,490 students. Budgeted appropriations for the 2013-14 fiscal year are approximately $37 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/fallsburg-central-school-district-financial-condition-2014m-33