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Town of Mount Pleasant – Financial Condition (2013M-303)
… of our audit was to examine the Town’s financial condition for the period January 1, 2012, to August 13, 2013. … Town Supervisor. The Town’s budgeted appropriations for all funds in 2012 were approximately $39.9 million and … to the Board relying on fund balance as a financing source for operations. The Board did not adopt a policy, or ensure …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-mount-pleasant-financial-condition-2013m-303Bayport Fire District – Credit Card Use (2016M-394)
Bayport Fire District Credit Card Use 2016M394
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/bayport-fire-district-credit-card-use-2016m-394Ballston Lake Fire District – Length of Service Awards Program Service Credit (2016M-379)
… Length of Service Awards Program (LOSAP) service credit for the period January 1, 2015 through July 31, 2016. … Board of Fire Commissioners. Budgeted appropriations for 2015 were approximately $184,000. Key Findings In 2015 … District policy, and the District did not award points for participation in miscellaneous activities in accordance …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/17/ballston-lake-fire-district-length-service-awards-program-service-creditTown of Otselic – Selected Financial Operations (2012M-220)
… June 4, 2012. Background The Town of Otselic is located in Chenango County with a population of 1,054 residents. The … paid to the Town are recorded and deposited intact and in a timely manner. Ensure that all disbursements are for …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-otselic-selected-financial-operations-2012m-220Manorville Fire District – Board Oversight and Fuel (2016M-411)
… Purpose of Audit The purpose of our audit was to examine the District’s internal control environment and … cash receipt, disbursement and recordkeeping duties to the extent possible. Adopt and implement written policies and procedures to ensure that the fuel supply is periodically measured and …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/10/manorville-fire-district-board-oversight-and-fuel-2016m-411Bradford Volunteer Fire Company, Inc. – Apparent Misappropriation of Funds (2016M-91)
… January 1, 2014 through September 17, 2015. Background The Bradford Volunteer Fire Company, Inc. is a not-for-profit … and emergency rescue services to residents in the Town of Bradford in Steuben County and the Town of Orange in Schuyler …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/bradford-volunteer-fire-company-inc-apparent-misappropriationPort Jervis City School District – Financial Condition (2016M-319)
… in operating surpluses. The reserve policy does not state how each reserve will be funded, when reserves will be … expenditures, funding needed reserves or reducing property taxes. Adopt budgets that represent the District’s actual …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/port-jervis-city-school-district-financial-condition-2016m-319Sherman Central School District – Claims Processing (2016M-352)
… Purpose of Audit The purpose of our audit was to examine the claims audit process for the … expectations and requirements. The claims auditor does not compare invoices against quotes, bids or government …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/sherman-central-school-district-claims-processing-2016m-352Stamford Central School District – Fund Balances (2016M-106)
… Background The Stamford Central School District is located in the Towns of Stamford, Harpersfield, Kortright and Roxbury in Delaware County and the Towns of Jefferson and Gilboa in Schoharie County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/stamford-central-school-district-fund-balances-2016m-106Hewlett-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 July 1, 2012 through May 31, 2016. Background The Hewlett-Woodmere Union Free School District is located in the Town of Hempstead, Nassau …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/hewlett-woodmere-union-free-school-district-financial-condition-2016m-402Whitesville Central School District – Financial Management (2016M-313)
… The Whitesville Central School District is located in the Towns of Independence and Willing in Allegany County and the Town of West Union in Steuben County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/whitesville-central-school-district-financial-management-2016m-313North Collins Central School District – Financial Management (2016M-189)
… Purpose of Audit The purpose of our audit was to review the District’s management of financial activities … reserve will be funded and when the balances will be used to finance related costs. … North Collins Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-collins-central-school-district-financial-management-2016m-189Amherst Central School District –Financial Condition (2016M-167)
Amherst Central School District Financial Condition 2016M167
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/amherst-central-school-district-financial-condition-2016m-167Campbell-Savona Central School District – Budget Review (B2-16-6)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating … District consistently appropriates fund balance that is not needed to fund operations. The unemployment reserve is …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/13/campbell-savona-central-school-district-budget-review-b2-16-6Elmira City School District – Financial Condition (2014M-348)
… July 1, 2011 through September 24, 2014. Background The Elmira City School District is located in the City of Elmira and the Town of Elmira, Chemung County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/06/elmira-city-school-district-financial-condition-2014m-348Cortland Enlarged City School District - Budget Review (B4-15-12)
… for payroll, health insurance, retirement, debt and utilities by $3.2 million. The District’s budget includes … Develop appropriation budgets that are reasonable and based on prior years’ actual amounts with appropriate … financing sources. Examine the use of fund balance and reserve funds as recurring financing sources and consider …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/cortland-enlarged-city-school-district-budget-review-b4-15-12Hawthorne Cedar Knolls Union Free School District – Internal Controls Over Wire Transfers (2016M-183)
… Purpose of Audit The purpose of our audit was to review internal controls over the District’s wire transfer … written procedures for wire transfers; there is also a lack of segregation of duties in the wire transfer process. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hawthorne-cedar-knolls-union-free-school-district-internal-controls-overMinisink Valley Central School District – Financial Condition (2016M-26)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/minisink-valley-central-school-district-financial-condition-2016m-26Mount Pleasant-Blythedale Union Free School District – Short-Term Borrowing and Purchasing (2015M-365)
Mount PleasantBlythedale Union Free School District ShortTerm Borrowing and Purchasing 2015M365
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/mount-pleasant-blythedale-union-free-school-district-short-term-borrowingMorris Central School District – Financial Operations (2015M-251)
… not directly supervise the application of her signature on checks. Certain reserves had significant balances when …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/morris-central-school-district-financial-operations-2015m-251