Search
Harpursville Central School District - Financial Condition (2018M-120)
… whether District officials adequately managed the District’s financial condition. Key Findings From 2013-14 through 2015-16, the District adopted budgets that planned to use $1.6 million of general fund balance and certain reserve funds to finance …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/07/harpursville-central-school-district-financial-condition-2018m-120Town of Arietta – Budgeting (2016M-308)
… 2013 through June 30, 2016. Background The Town of Arietta is located in Hamilton County and has a population of approximately 305. The Town is governed by an elected five-member Town Board. Budgeted … that result in the appropriation of fund balance that is not needed to finance operations. Develop comprehensive …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-arietta-budgeting-2016m-308Town of Kortright – Financial Management (2016M-397)
… 25, 2016. Background The Town of Kortright is located in Delaware County and has a population of approximately … The Town has accumulated fund balance totaling $358,706 in the general fund and $515,112 in the highway fund without clear plans for the use of these …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kortright-financial-management-2016m-397Town of Greene – Budget Practices (2016M-409)
… have not developed a policy for acceptable levels of fund balance to maintain. Town officials have not developed … estimates for revenues and expenditures. Develop a fund balance policy that establishes the levels of fund balance, including reserves, to be maintained in each fund to …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greene-budget-practices-2016m-409Town of Taylor – Financial Management (2016M-391)
… 1, 2015 through September 8, 2016. Background The Town of Taylor is located in Cortland County and has a population of … are promptly investigated and corrected. … Town of Taylor Financial Management 2016M391 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-taylor-financial-management-2016m-391Greenport Union Free School District – Financial Condition (2014M-203)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Union Free School District is located in the Village of Greenport in Suffolk County and is governed by an elected … estimates for revenues and appropriations and that do not result in the appropriation of unexpended surplus …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/greenport-union-free-school-district-financial-condition-2014m-203Town of Deerpark – Budget Review (B6-14-17)
… budget are reasonable. The amount of appropriated fund balance in the general and highway fund budgets represent 14 … percent, respectively, of the total appropriations. Fund balance is a nonrecurring revenue source. The Town’s … Be cautious about continuing to rely on fund balance to fund such a significant part of the budgeted …
https://www.osc.ny.gov/local-government/audits/town/2014/10/31/town-deerpark-budget-review-b6-14-17Putnam Central School District – Budgeting (2015M-243)
… Background The Putnam Central School District is located in the Towns of Putnam and Dresden in Washington County and the Town of Ticonderoga in Essex County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/putnam-central-school-district-budgeting-2015m-243Willsboro Central School District – Financial Condition (2015M-362)
… the past three years. The District has accumulated fund balance that exceeds the statutory limit by nearly 12 … Ensure that the District’s unrestricted fund balance is in compliance with statutory limits and reduce the amount of unrestricted fund balance in a manner than benefits District residents. Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/willsboro-central-school-district-financial-condition-2015m-362Sharon Springs Central School District – Financial Condition (2016M-39)
… audit was to evaluate the District’s financial condition for the period July 1, 2014 through November 30, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $9.3 million. … of adopting budgets that appropriate unexpended surplus funds that will not be used. Develop a plan to use the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/sharon-springs-central-school-district-financial-condition-2016m-39Raquette Lake Union Free School District – Monitoring Financial Condition (2016M-203)
… officials monitored the District’s financial condition for the period July 1, 2012 through February 29, 2016. … The District operates no schools and has two students for whom it pays tuition to attend a neighboring school district. Budgeted appropriations for the 2015-16 fiscal year totaled $261,308. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/raquette-lake-union-free-school-district-monitoring-financial-conditionGowanda Central School District – Financial Management (2016M-368)
… Background The Gowanda Central School District is located in Cattaraugus, Chautauqua and Erie Counties. The District, … appropriated fund balance to finance operations, resulting in unrestricted fund balance in excess of the statutory limit. The Board did not adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/gowanda-central-school-district-financial-management-2016m-368Alexander Central School District – Financial Condition (2015M-227)
… our audit was to review the District’s financial condition for the period July 1, 2010 through August 4, 2015. … Board of Education. General fund appropriations for the 2015-16 fiscal year total $17 million. Key Finding …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/alexander-central-school-district-financial-condition-2015m-227Ripley Central School District – Cost Savings and Budgeting (2014M-361)
… million. Key Findings The District had unrestricted fund balance that exceeded the statutory limit. The Board did not … and did not reevaluate the need for the substantial balance in the reserve at the end of 2013-14. Board and … Ensure the amount of the District’s unrestricted fund balance complies with the statutory limit. Ensure the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/03/ripley-central-school-district-cost-savings-and-budgeting-2014m-361Plainview-Old Bethpage Central School District – Financial Condition (2015M-89)
… balance that is not needed to fund operations. Develop a plan to use excess unexpended surplus funds in a manner that …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/plainview-old-bethpage-central-school-district-financial-condition-2015mCuba-Rushford Central School District – Financial Management (2015M-125)
… evaluate the District’s management of financial activities for the period July 1, 2011 through March 27, 2015. … Board of Education. General fund budgeted appropriations for the 2014-15 fiscal year totaled approximately $21 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/cuba-rushford-central-school-district-financial-management-2015m-125Portville Central School District – Financial Condition (2013M-384)
… The Portville Central School District is located in the Towns of Clarksville and Genesee in Allegany County and the Towns of Olean and Portville in Cattaraugus County. The District operates one school with …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/portville-central-school-district-financial-condition-2013m-384Port Byron Central School District – Financial Condition (2014M-71)
… The Port Byron Central School District is located in the Village of Port Byron and the Towns of Mentz, Montezuma, Conquest, Throop and Brutus in Cayuga County and the Town of Savannah in Wayne County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/03/port-byron-central-school-district-financial-condition-2014m-71Lewiston-Porter Central School District – Financial Condition (2014M-202)
… The Lewiston-Porter Central School District is located in the Towns of Lewiston and Porter, Niagara County. The … Findings The Board used fund balance as a financing source in the annual general fund budgets until it was nearly … Reduce reliance on fund balance as a financing source in the annual budget. Closely monitor actual operating …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/lewiston-porter-central-school-district-financial-condition-2014m-202Jefferson Central School District – Fund Balances (2015M-236)
… audit was to evaluate the District’s financial condition for the period July 1, 2014 through August 6, 2015. … Board of Education. General fund budgeted appropriations for the 2015-16 fiscal year total $6.4 million. Key Findings … using them; District officials do not have long-term plans for reserve balance levels or usage. The reserves for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/jefferson-central-school-district-fund-balances-2015m-236