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Milford Central School District – Financial Condition (2016M-87)
… Purpose of Audit The purpose of our audit was to examine the District officials’ management of fund balance for the period July 1, 2012 through June 30, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/milford-central-school-district-financial-condition-2016m-87Hammondsport Central School District – Nonresident Tuition (2016M-248)
… Purpose of Audit The purpose of our audit was to review the District’s nonresident tuition billing … The Hammondsport Central School District is located in the Town of Tyrone in Schuyler County and the Towns of … $13.7 million. Key Findings The Treasurer did not use correct attendance dates when calculating tuition …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/hammondsport-central-school-district-nonresident-tuition-2016m-248Westchester Library System – Procurement (2015M-199)
… policy does not address New York State General Municipal Law bidding or best value requirements when procuring goods …
https://www.osc.ny.gov/local-government/audits/library/2015/10/02/westchester-library-system-procurement-2015m-199Your Home Public Library – Financial Management (2016M-228)
… expenditures, the reports did not include accurate cash or fund balances. A $100,000 interfund advance from the …
https://www.osc.ny.gov/local-government/audits/library/2016/10/14/your-home-public-library-financial-management-2016m-228Dunham Public Library – Claims Processing (2015M-15)
… Purpose of Audit The purpose of our audit was to examine the Library’s claims auditing process for the …
https://www.osc.ny.gov/local-government/audits/library/2015/06/05/dunham-public-library-claims-processing-2015m-15Aurora-Colden Fire District No. 6 – Financial Activity (2017M-208)
… Purpose of Audit The purpose of our audit was to determine whether the District established adequate … distinct and separate from the Towns of Aurora and Colden in Erie County. The District, which is governed by an elected … totaling $345,300. Key Finding The District did not solicit competition, or retain evidence of soliciting …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/29/aurora-colden-fire-district-no-6-financial-activity-2017m-208Albion 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 … 2015. Background The Albion Central District is located in in the Towns of Albion, Barre, Carlton, Gaines, Kendall, … fund balance to help finance operations, it was not needed because the District’s budgeting practices …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/albion-central-school-district-budgeting-2016m-80Harrison Central School District - Financial Condition (2018M-260)
… general fund appropriations in the annual budget in each of the past five years (2013-14 through 2017-18). Key …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/harrison-central-school-district-financial-condition-2018m-260Village of Walden – Financial Condition (2017M-255)
… governed by a Board of Trustees composed of the Mayor and six Trustees. Budgeted appropriations for the 2017-18 fiscal …
https://www.osc.ny.gov/local-government/audits/village/2018/02/02/village-walden-financial-condition-2017m-255Palmyra-Macedon Central School District – Transportation State Aid (2017M-116)
… Finding District officials did not always promptly submit Form SA-16 – Application for Approval of Bus Purchase for the … policies and procedures requiring the prompt submission of Form SA-16 to ensure timely receipt of eligible …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/27/palmyra-macedon-central-school-district-transportation-state-aid-2017mLiberty Central School District – Financial Operations (2016M-25)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial operations for the … Background The Liberty Central School District is located in the Towns of Bethel, Fallsburg, Liberty, Neversink, … were overfunded by $1.6 million. The school lunch fund is not yet financially self-sufficient. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/liberty-central-school-district-financial-operations-2016m-25Spencerport Central School District – Financial Condition (2016M-254)
… Purpose of Audit The purpose of our audit was to review the … located in the Towns of Ogden, Gates, Greece and Parma in Monroe County. The District, which operates six schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/spencerport-central-school-district-financial-condition-2016m-254Chautauqua Utility District – Banking (2017M-121)
… The Board has not adopted comprehensive written policies or adequately segregated financial duties to properly monitor …
https://www.osc.ny.gov/local-government/audits/district/2017/10/13/chautauqua-utility-district-banking-2017m-121Victor Central School District - Financial Management (2019M-62)
… and adopt budgets that include more realistic estimates for revenues and appropriations and the amount of fund …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/victor-central-school-district-financial-management-2019m-62Village of Green Island – Water Fund Financial Condition (2015M-237)
… The Board has not developed a multiyear financial or capital plan to address the water fund balance’s deficit, aging infrastructure or repayment of interfund loans. Key Recommendations Develop …
https://www.osc.ny.gov/local-government/audits/village/2015/12/31/village-green-island-water-fund-financial-condition-2015m-237Cazenovia Central School District – Financial Condition (2015M-327)
… has relied on appropriated fund balance as a financing source in annual budgets, causing the District to incur … to 2011-12 and used about $2.5 million from reserves to help fund expenditures in the face of its financial … in the annual budgets if they are used as a financing source in the ensuing year … Cazenovia Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/cazenovia-central-school-district-financial-condition-2015m-327Tompkins-Seneca-Tioga Board of Cooperative Educational Services – Energy Performance Contract (2015M-315)
… the BOCES operates nine buildings with approximately 900 students Budgeted appropriations for the 2015-16 fiscal …
https://www.osc.ny.gov/local-government/audits/boces/2016/03/04/tompkins-seneca-tioga-board-cooperative-educational-services-energy-performanceSouth Lewis Central School District – Financial Condition (2016M-83)
… 2014-15. The Board has not adopted a multiyear capital or operations plan to outline the use of surplus fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/south-lewis-central-school-district-financial-condition-2016m-83Comptroller DiNapoli & A.G. Schneiderman Announce Indictment of NYC Council Member Ruben Wills on Charges He Filed False Disclosures
… disclosure reports in order to provide accountability by public servants and to help ensure that no prohibited … the Comptroller is designed to combat corruption in the public sector, and we will continue to work tirelessly to ensure that the public trust is not undercut by public servants who are not …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-ag-schneiderman-announce-indictment-nyc-council-member-ruben-wills-charges-heBemus Point Central School District - Financial Management (2019M-216)
… an average of $400,000 of fund balance that was not used to finance operations. The District improperly restricted more than $260,000 in its trust and agency fund. As of June 30, 2019, surplus …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/14/bemus-point-central-school-district-financial-management-2019m-216