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Bolivar-Richburg Central School District – Internal Controls Over Selected Financial Operations (2013M-92)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Central School District (District) is located in the Towns of Alma, Bolivar, Clarksville, Cuba, Friendship, Genesee and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/bolivar-richburg-central-school-district-internal-controls-over-selectedTown of Edwards – Internal Controls Over Selected Financial Operations (2013M-20)
… Town of Edwards is located in St. Lawrence County and has a population of 1,160 residents. The Town contained the … The Supervisor is responsible for preparing and disbursing checks, preparing monthly bank reconciliations, recording … records, and preparing monthly reports to the Board, without the Board providing for an independent review and …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-edwards-internal-controls-over-selected-financial-operations-2013m-20State Comptroller DiNapoli Releases School District Audits
… perform comprehensive inventory counts. Auditors’ review of 529 purchased items, totaling about $448,000, found that … inventory records. Officials could not locate three of the 48 IT items auditors tested: a laptop and two cameras, … limit by 32.7 to 42.8 percentage points at the end of the last three fiscal years. Auditors determined …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-audits-1Town of Reading – Financial Management (2013M-217)
… and budgeting practices for the period January 1, 2010 through August 31, 2013. Background The Town of Reading … condition and budgeting practices for the period January 1 2010 through August 31 2013 …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-reading-financial-management-2013m-217St. Lawrence County – Financial Condition (2016M-173)
… Purpose of Audit The purpose of our audit was to review the County’s financial condition … towns and 12 villages. The County, which has a population of approximately 112,000, is governed by an elected 15-member …
https://www.osc.ny.gov/local-government/audits/county/2016/06/24/st-lawrence-county-financial-condition-2016m-173Monroe County - Financial Condition (2018M-179)
… years. Its combined funds’ 1 available fund balance as of December 31, 2017 totaled only $1.9 million or .13 percent of gross expenditures, after $12.4 million in one-time … plan to phase out the general fund’s subsidizing of the solid waste fund. County officials generally disagreed …
https://www.osc.ny.gov/local-government/audits/county/2018/12/07/monroe-county-financial-condition-2018m-179Marathon Central School District – Fund Balances (2017M-280)
… period July 1, 2016 through June 30, 2017. Background The Marathon Central School District serves seven towns in … Marathon Central School District Fund Balances 2017M280 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/marathon-central-school-district-fund-balances-2017m-280Cortland Enlarged City School District - Budget Review (B4-15-12)
… After the District’s planned use of $500,000 in fund balance, the remaining unassigned fund balance is only $200,000 or 0.4 percent of the ensuing year’s … appropriate financing sources. Examine the use of fund balance and reserve funds as recurring financing sources and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/cortland-enlarged-city-school-district-budget-review-b4-15-12Fallsburg Central School District – Financial Condition (2014M-33)
… District adopted budgets that included plans to use fund balance which mostly went unused and has overestimated expenditures. Unrestricted fund balance has consistently exceeded the legal limit of 4 … are realistic. Develop a plan to reduce the amount of fund balance in a manner that benefits District taxpayers. Provide …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/fallsburg-central-school-district-financial-condition-2014m-33Hewlett-Woodmere Union Free School District – Financial Condition (2016M-402)
HewlettWoodmere Union Free School District Financial Condition 2016M402
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/hewlett-woodmere-union-free-school-district-financial-condition-2016m-402Penfield Central School District – Financial Management (2015M-162)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Penfield Central School District is located in the Towns of Penfield, Brighton, Perinton and Pittsford in Monroe County and the Towns of Macedon and Walworth in Wayne County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/30/penfield-central-school-district-financial-management-2015m-162Campbell-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 … The Campbell-Savona Central School District was authorized to issue debt totaling $3,250,000 to liquidate the accumulated deficit in the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/13/campbell-savona-central-school-district-budget-review-b2-16-6Silver Creek Central School District – Financial Condition (2015M-321)
… Purpose of Audit The purpose of our audit was to examine the District’s management of financial activities for the period July 1, 2012 through …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/silver-creek-central-school-district-financial-condition-2015m-321Royalton-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-275Town of Cobleskill – Budgeting (2023M-138)
… by an average of $89,000 (15 percent) and $196,000 (26 percent) in the TW general and highway funds, … of the 2023 appropriations. The Town’s preliminary budgets for the three fiscal years we examined did not include fund …
https://www.osc.ny.gov/local-government/audits/town/2024/03/01/town-cobleskill-budgeting-2023m-138Town of Huron – Financial Management (2014M-367)
… the Town’s financial management, budget practices and resultant financial condition for the period January 1, 2011 … review the Towns financial management budget practices and resultant financial condition for the period January 1 2011 …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-huron-financial-management-2014m-367Town of Barton – Financial Planning (2015M-52)
The purpose of our audit was to assess the Boards financial planning practices for the period January 1 2013 through October 28 2014
https://www.osc.ny.gov/local-government/audits/town/2017/11/02/town-barton-financial-planning-2015m-52Comptroller DiNapoli Releases School District Audits
… totaling $12,090. Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-district-audits-0Village of Sherburne – Budgeting (2025M-83)
… Audit Objective Did the Village of Sherburne (Village) Board of Trustees (Board) develop realistic budgets? Audit Period February 28, … – August 29, 2025 Understanding the Audit Area A village board must develop realistic budgets for financial stability, … Did the Village of Sherburne Village Board of Trustees Board develop realistic budgets …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-sherburne-budgeting-2025m-83City of Lockport – Budget Review (B21-1-9)
… accumulated deficits in the City’s general, water, sewer and refuse funds as of December 31, 2013. The Act requires … new firefighter positions. The proposed budget includes overtime funding of $365,000 for the police department, … $91,000 for water filtration and distribution. The total overtime appropriation is $116,000 more than was budgeted in …
https://www.osc.ny.gov/local-government/audits/city/2021/11/05/city-lockport-budget-review-b21-1-9