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Montezuma Fire District No. 1 - Board Oversight (2018M-54)

… adopting and implementing written policies and procedures for financial recording and monitor the District’s financial … submits all financial records and reports to the Board for audit. District officials generally agreed with our …

https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/10/montezuma-fire-district-no-1-board-oversight-2018m-54

Schenevus Central School District - Financial Condition (2018M-83)

… adequately addressed the declining financial condition of the general and school lunch (cafeteria) funds. Key … percent) in 2016-17, and officials appropriated $300,000 of fund balance for 2017- 18 when only $226,400 was … $48,700 and ended 2016-17 with a negative fund balance of $57,300. Key Recommendations Continue to monitor the …

https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/schenevus-central-school-district-financial-condition-2018m-83

Northern Adirondack Central School District – Financial Condition (2020M-51)

… in appropriated fund balance to fund operations. Because of the District’s ongoing reliance on fund balance to finance … has declined from about $2.5 million at the beginning of 2017-18 to about $1 million at the end of 2018-19. The Board has not adopted a multiyear financial …

https://www.osc.ny.gov/local-government/audits/school-district/2020/09/25/northern-adirondack-central-school-district-financial-condition-2020m-51

Contract Advisory No. 24

… Subject: Early Pay Discounts for Procurement Contract Purchases Guidance: As … Operations (GFO), Chapter XI, Section 11.H - Early Pay Discounts for Procurement Contract Purchases , the Office of … (BOC), encourages State agencies to request Early Pay Discounts from contract vendors when feasible. Early Pay …

https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/24-early-pay-discounts-procurement-contract-purchases

Churchill School and Center – Compliance With the Reimbursable Cost Manual

… reimbursable pursuant to the State Education Department's (SED) Reimbursable Cost Manual (Manual). The audit covers … (Program), pursuant to Section 853 of the State Education Law (Law), to children in kindergarten through 12th grade. … paid to the Churchill's Executive Director and Chief Financial Officer in excess of SED's allowable compensation …

https://www.osc.ny.gov/state-agencies/audits/2014/05/27/churchill-school-and-center-compliance-reimbursable-cost-manual

State Comptroller DiNapoli Releases Municipal & School Audits

… additional amounts uncovered during the investigation . Red Hook Central School District – Inventories (Dutchess County) …

https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-school-audits

Cost-Saving Ideas: Justice Court Consolidation Process

… Current Justice Court Structure Continues -OR- Petition of Registered Voters: File Resolution/Petition with Town … Plan to Establish Single Town Court -OR- Petition of Registered Voters: File Resolution/Petition with Town … Current Justice Court Structure Continues -OR- Petition of Registered Voters: File Resolution/Petition with Town …

https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-justice-court-consolidation-process

Oil Spill Fund

… the Oil Spill Fund plays many roles, its priorities are to: pay for spill clean-up costs when the responsible party … If you are the victim of someone else’s oil spill, you may file a damage claim form with the Fund for your financial loss. How to Make a Claim Fill out the damage claim form and get …

https://www.osc.ny.gov/about/oil-spill-fund

Copenhagen Volunteer Fire Department, Inc. – Financial Activities (2021M-114)

… ] Audit Objective Determine whether Copenhagen Volunteer Fire Department, Inc. (Department) officials ensured that financial activity was … Determine whether Copenhagen Volunteer Fire Department Inc Department officials ensured that financial …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/12/22/copenhagen-volunteer-fire-department-inc-financial-activities

Irvington Union Free School District – Fixed Assets (2022M-89)

… included a desk, oven, stove, television and television studio equipment. 65 assets had missing, or inaccurate …

https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/irvington-union-free-school-district-fixed-assets-2022m-89

Grand Island Central School District - School District Website (S9-19-31)

… in an easily accessible location. Corrective action plans (CAPs) with a specific individual responsible for corrective … see the impact of fiscal decisions over time. Ensure CAPs address responsibility and implementation dates of …

https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/grand-island-central-school-district-school-district-website-s9-19-31

South Glens Falls Central School District - Fund Balance (2018M-90)

… fund balance ranged between 4.8 and 8.3 percent of the ensuing years’ appropriations, exceeding the 4 percent … and accumulated enough funds to finance 46 years of related appropriations. We referred our report to OSC’s Division of Investigations. Key Recommendations Use surplus funds to …

https://www.osc.ny.gov/local-government/audits/school-district/2019/04/05/south-glens-falls-central-school-district-fund-balance-2018m-90

Putnam Central School District – Fund Balance Management (2020M-27)

… limit by 32.7 to 42.8 percentage points at the end of the last three fiscal years. Appropriations were … fund balance levels and the District did not use all of the fund balance appropriated to finance operations for … taxes. Adopt annual budgets with realistic estimates of appropriations. Periodically review and update the …

https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/putnam-central-school-district-fund-balance-management-2020m-27

Liverpool Central School District – Information Technology Assets (2020M-59)

… three of the 48 IT items we tested: a laptop and two cameras, totaling $1,444. The last comprehensive physical …

https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/liverpool-central-school-district-information-technology-assets-2020m-59

Tri-Valley Central School District - Financial Management (2020M-17)

… reserve was overfunded by nearly $1.9 million as of June 30, 2019. When unused appropriated fund balance and … surplus balance exceeded the statutory limit each of the last three fiscal years, ranging from 3.2 percentage … reasonable estimates for appropriations and the amount of fund balance that will be used to fund operations. Return …

https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/tri-valley-central-school-district-financial-management-2020m-17

Rochester City School District - Budgeting and Multiyear Financial Planning (2020M-44)

… and District officials neglected to use accurate estimates of appropriations to balance the 2018-19 budget, which contributed to an unplanned operating deficit of $27.4 million. The Board failed to adopt a structurally … balanced budgets that: Include realistic estimates of revenues and appropriations based on historical trends or …

https://www.osc.ny.gov/local-government/audits/school-district/2020/04/21/rochester-city-school-district-budgeting-and-multiyear-financial-planning

Hammondsport Central School District – Investment Program (2024M-63)

… a comprehensive investment program with written procedures for the investment of District funds. Prepare monthly cash flow forecasts to estimate funds available for investment. Formally solicit … The audit report includes four recommendations to help improve the District’s investment program. Except as …

https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-investment-program-2024m-63

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