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Cleveland Hill Union Free School District – Financial Condition (2013M-272)
… Background The Cleveland Hill Union Free School District is located in the Town of Cheektowaga, in Erie County. The District is governed by the Board of Education, which is comprised of seven elected members. The District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/cleveland-hill-union-free-school-district-financial-condition-2013m-272Town of Beekmantown – Procurement and Town Clerk Operations (2017M-217)
… a population of approximately 5,550. The Town is governed by an elected five-member Town Board. Budgeted appropriations … accurate manner. Accountability analyses were not prepared by the Clerk, who had a $1,100 unidentified balance in the …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-beekmantown-procurement-and-town-clerk-operations-2017m-217State Police Bulletin No. SP-123
… and Senior Investigators in Bargaining Unit 62 Effective Date(s) Payments may be submitted in Pay Period 5L/6C for … 244 of the Laws of 2002 shall continue in June of each year for eligible employees in Bargaining Units 07 and 17 who … Addl Earnings: $250, $500 or $750 $250, $500 or $750 Earn End Date: 5/25/11 6/8/11 Current Goal Balance: Leave Blank …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-123-education-payment-employees-represented-police-benevolent-associationState Police Bulletin No. SP-140
… Purpose To provide notification of the procedure for processing the Education Payment Affected Employees … Date(s) Payments may be submitted in Pay Period 4L/5C for paychecks dated June 6, 2012 Background Pursuant to … of the Laws of 2002 shall continue in June of each year for eligible employees in Bargaining Units 07 and 17 who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-140-education-payment-employees-represented-police-benevolent-associationState Police Bulletin No. SP-134
… and Senior Investigators in Bargaining Unit 62 Effective Date(s) Payments may be submitted in Pay Period 4L/5C for … 244 of the Laws of 2002 shall continue in June of each year for eligible employees in Bargaining Units 07 and 17 who … Addl Earnings: $250, $500 or $750 $250, $500 or $750 Earn End Date: 5/09/12 5/23/12 Current Goal Balance: Leave Blank …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-134-education-payment-employees-represented-police-benevolent-associationAlexander Central School District – Financial Condition (2015M-227)
… The Alexander Central School District is located in the Towns of Alexander, Batavia, Bethany and Darien in Genesee County and the Town of Bennington in Wyoming County. The District operates two schools with 858 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/alexander-central-school-district-financial-condition-2015m-227Albion Central School District – Budgeting (2016M-80)
… Purpose of Audit The purpose of our audit was to evaluate the District’s budgeting practices for the period … Key Findings While the District appropriated fund balance to help finance operations, it was not needed because the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/albion-central-school-district-budgeting-2016m-80Lumberland Fire Department Inc. – Controls Over Financial Activities (2014M-110)
… Purpose of Audit The purpose of our audit was to examine internal controls over the Department’s financial operations for the period January 1, 2013 through … and emergency services to the Town of Lumberland in Sullivan County. The Department’s Executive Officers …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/lumberland-fire-department-inc-controls-over-financial-activities-2014m-110Attica Central School District – Financial Management (2016M-127)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices and … than $1.7 million of surplus funds from the general fund to the debt service fund from July 1, 2010 through June 30, 2013 to reduce the general fund’s unrestricted fund balance to be …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/attica-central-school-district-financial-management-2016m-127Gouverneur Central School District – Financial Management (2016M-351)
… The Gouverneur Central School District is located in the Town of Antwerp in Jefferson County and the Towns of DeKalb, Edwards, Fowler, Gouverneur, Hermon, Macomb, Pitcarin and Rossie in St. Lawrence County. The District, which operates three …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/gouverneur-central-school-district-financial-management-2016m-351XIV.14.D Criteria for Recording General Capital Assets Including Infrastructure – XIV. Special Procedures
… item. The asset is used in the operation of the State's activities. The asset has a useful life of two years or … The asset arises from contractual or other legal rights, regardless of whether those rights are transferable or separable from the entity or from …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14d-criteria-recording-general-capital-assets-including-infrastructureTown of Conesus – Justice Court (2013M-140)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls … 1, 2012, through April 1, 2013. Background The Town of Conesus is located in Livingston County and is governed by … identified deficiencies in providing adequate oversight of Court operations including depositing, recording, …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-conesus-justice-court-2013m-140Yorkshire-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. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $52.8 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/yorkshire-pioneer-central-school-district-financial-management-2015m-352Letchworth Central School District – Financial Management (2013M-332)
… general fund appropriations for the 2013-14 fiscal year total $17.4 million. Key Findings For the five fiscal … consistently over-estimated expenditures by a total of $8.3 million. These budgeting practices generated …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/31/letchworth-central-school-district-financial-management-2013m-332Royalton-Hartland Central School District – Financial Condition (2015M-275)
… use the excess unrestricted fund balance in a manner that benefits taxpayers. Develop a written policy indicating how much money will be reserved, how each reserve will be funded …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/royalton-hartland-central-school-district-financial-condition-2015m-275Town of Bennington – Town Clerk (2013M-319)
… Purpose of Audit The purpose of our audit was to evaluate the operations and financial practices of the Clerk’s office for the period January 1, 2013 through … The purpose of our audit was to evaluate the operations and financial …
https://www.osc.ny.gov/local-government/audits/town/2014/10/21/town-bennington-town-clerk-2013m-319Cassadaga Valley Central School District – Financial Condition (2013M-249)
… The Cassadaga Valley Central School District is located in Chautauqua County. The District is governed by the Board … officials consistently over-estimated expenditures in the general fund by a total of $6.3 million over the … balance that the Board appropriated as a funding source in the general fund budgets for the same five-year period. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/cassadaga-valley-central-school-district-financial-condition-2013m-249Watkins Glen Central School District - Financial Management (2019M-57)
… of appropriating fund balance that is not needed or used to fund operations. Review reserve balances and develop a plan to reduce balances to reasonable levels in accordance with applicable statutes. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/12/watkins-glen-central-school-district-financial-management-2019m-57Chittenango Central School District – Financial Management (2016M-294)
… The Chittenango Central School District is located in the Towns of Cazenovia, Lenox, Lincoln and Sullivan in Madison County, and the Towns of Cicero and Manlius in Onondaga County. The District, which operates four schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/chittenango-central-school-district-financial-management-2016m-294Copenhagen Central School District – Financial Condition (2016M-142)
… one school with approximately 460 students, is governed by an elected seven-member Board of Education. The District’s … Board overestimated appropriations in the adopted budgets by an average of about $947,000 or 9 percent over the past …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/copenhagen-central-school-district-financial-condition-2016m-142