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Village of Old Westbury – Justice Court (2017M-64)
… overages totaling $1,743 that could not be explained. All bail moneys were not deposited into the bank accounts of each Justice or into a joint bail account but instead were deposited into one Justice’s … funds as appropriate. Establish a joint bank account for bail deposits or deposit bail funds into each responsible …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/07/07/village-old-westbury-justice-court-2017m-64Fallsburg Central School District – Financial Condition (2014M-33)
… students. Budgeted appropriations for the 2013-14 fiscal year are approximately $37 million. Key Findings The District … Appropriate only the amount of surplus funds from one year that will actually be needed in the next year’s budget and develop appropriation estimates that are …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/fallsburg-central-school-district-financial-condition-2014m-33Town of Kirkwood – Justice Court Operations (2016M-414)
… Purpose of Audit The purpose of our audit was to review the internal controls over the … 1, 2015 through September 30, 2016. Background The Town of Kirkwood in located in Broome County and maintains a … Town of Kirkwood Justice Court Operations 2016M414 …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-kirkwood-justice-court-operations-2016m-414East Quogue Union Free School District – Selected Payroll Practices and Information Technology (2014M-44)
… 450 students attending Kindergarten through Grade 6 and contracts with a neighboring school district to educate … 7 through 12. Budgeted expenditures for the 2013-14 fiscal year are approximately $22.4 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/east-quogue-union-free-school-district-selected-payroll-practices-andCommack Union Free School District – Financial Condition and Fuel Inventory (2015M-90)
… Board of Education, operates eight schools with more than 6,900 students. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $183.2 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/commack-union-free-school-district-financial-condition-and-fuel-inventoryAltmar-Parish-Williamstown Central School District – Financial Condition (2015M-232)
… 2013 through June 30, 2015. Background The Altmar-Parish-Williamstown Central School District is located in the Towns … Mexico, Orwell, Parish, Richland, West Monroe and Williamstown in Oswego County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/altmar-parish-williamstown-central-school-district-financial-conditionGeneral Brown Central School District – Financial Condition (2014M-216)
General Brown Central School District Financial Condition 2014M216
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/24/general-brown-central-school-district-financial-condition-2014m-216Union-Endicott Central School District – Financial Management (2016M-100)
UnionEndicott Central School District Financial Management 2016M100
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/union-endicott-central-school-district-financial-management-2016m-100PUC Achieve Charter School – Board Oversight (2016M-316)
… 85 students in grade five during the 2014-15 school year. Operating expenditures for the same year totaled $2.24 million. Key Findings The local Board … the School’s financial operations. During the first year of operations, revenues fell short of estimates, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/05/05/puc-achieve-charter-school-board-oversight-2016m-316Van Hornesville-Owen D. Young Central School District – Financial Condition (2016M-63)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, 2013 … The Van Hornesville-Owen D. Young Central School District is located in the Towns of Stark, Columbia, Danube, … County and the Town of Springfield in Otsego County. The District, which operates one school with approximately 200 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/van-hornesville-owen-d-young-central-school-district-financial-conditionPleasantville Union Free School District – Financial Condition (2015M-311)
… our audit was to review the District’s financial condition for the period July 1, 2014 through September 10, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $49 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/pleasantville-union-free-school-district-financial-condition-2015m-311Oxford Academy and Central School District – Financial Management (2016M-6)
… Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $19.1 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/oxford-academy-and-central-school-district-financial-management-2016m-6Hannibal Central School District – Financial Condition (2017M-23)
… Background The Hannibal Central School District is located in Cayuga and Oswego Counties. The District, which is … District officials overestimated operating expenditures in each of the last three fiscal years and appropriated nearly $5 million in fund balance, 97 percent of which was not needed to fund …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/hannibal-central-school-district-financial-condition-2017m-23Town of Webb Union Free School District – Fund Balance (2016M-140)
… financial condition for the period July 1, 2012 through November 30, 2015. Background The Town of Webb Union Free … included appropriated fund balance totaling approximately $3.3 million that was not actually used to finance operations. As a result the District’s fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/town-webb-union-free-school-district-fund-balance-2016m-140Penfield Central School District – Financial Management (2015M-162)
… actual needs and include realistic estimates based on historical trends or other identified analysis. Review all …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/30/penfield-central-school-district-financial-management-2015m-162Cazenovia Central School District – Financial Condition (2015M-327)
… audit was to evaluate the District’s financial condition for the period July 1, 2014 through June 30, 2015. Background … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total $26.9 million. Key Finding …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/cazenovia-central-school-district-financial-condition-2015m-327Naples Central School District – Online Banking (2015M-143)
… Cohocton and Prattsburgh in Steuben County, the Towns of Italy and Middlesex in Yates County and the Town of …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/11/naples-central-school-district-online-banking-2015m-143East Meadow Union Free School District – Financial Condition (2015M-332)
… Revise the District’s fund balance policy to ensure compliance with statutory requirements and use the surplus …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/east-meadow-union-free-school-district-financial-condition-2015m-332Dansville Central School District – Separation Payments (2016M-102)
… North Dansville, Ossian, Sparta, Springwater and West Sparta in Livingston County, and the Towns of Dansville …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/dansville-central-school-district-separation-payments-2016m-102Silver Creek Central School District – Financial Condition (2015M-321)
… examine the District’s management of financial activities for the period July 1, 2012 through September 15, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total $22.8 million. Key Finding …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/silver-creek-central-school-district-financial-condition-2015m-321