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Village of Wurtsboro – Financial Operations (2017M-71)
… for the 2016-17 fiscal year for the general and water funds totaled $762,250. Key Findings The Board relied on fund …
https://www.osc.ny.gov/local-government/audits/village/2017/11/10/village-wurtsboro-financial-operations-2017m-71Village of Franklin – Fund Balance Management (2018M-13)
Village of Franklin Fund Balance Management 2018M13
https://www.osc.ny.gov/local-government/audits/village/2018/05/04/village-franklin-fund-balance-management-2018m-13St. Lawrence County – Financial Condition (2016M-173)
… Background St. Lawrence County is located in northern New York State and encompasses one city, 32 towns and 12 villages. The …
https://www.osc.ny.gov/local-government/audits/county/2016/06/24/st-lawrence-county-financial-condition-2016m-173Town of Waterloo – Board Oversight (2017M-110)
… Town Board. Budgeted appropriations for all Town funds were approximately $2.4 million for 2016. Key Findings …
https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-waterloo-board-oversight-2017m-110Hawthorne Cedar Knolls Union Free School District – Internal Controls Over Wire Transfers (2016M-183)
… Purpose of Audit The purpose of our audit was to review internal controls over the District’s wire transfer …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hawthorne-cedar-knolls-union-free-school-district-internal-controls-overMinisink Valley Central School District – Financial Condition (2016M-26)
… fund balance was actually used and unrestricted funds significantly exceeded the statutory maximum of 4 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/minisink-valley-central-school-district-financial-condition-2016m-26Wilson Central School District – Reserves and Fuel Accountability (2016M-44)
… and reasonable, transfer excess funds to unrestricted fund balance or to other reserves and use the money in the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/wilson-central-school-district-reserves-and-fuel-accountability-2016m-44Contract Advisory No. 22
… 2.C - Contract Funds Reservation Chapter XI, Section 12.D - Closing Contracts … Closing Contracts in the Statewide …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/22-closed-contracts-statewide-financial-systemCity of Lockport - Budget Review (B1-16-16)
… deficits in the City's general, water and sewer funds as of December 31, 2013. The Act requires the Mayor to …
https://www.osc.ny.gov/local-government/audits/city/2016/11/04/city-lockport-budget-review-b1-16-16Port Jervis City School District – Financial Condition (2016M-319)
… or plan regarding the purpose, use and replenishment of funds, when appropriate. … Port Jervis City School District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/port-jervis-city-school-district-financial-condition-2016m-319Pleasantville Union Free School District – Financial Condition (2015M-311)
… regarding the future purpose, use and replenishment of funds, when appropriate. … Pleasantville Union Free School …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/pleasantville-union-free-school-district-financial-condition-2015m-311Silver Creek Central School District – Financial Condition (2015M-321)
… unrestricted fund balance totaled $2.7 million and was 12 percent of the 2015-16 budgeted appropriations, exceeding …
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)
… the District’s financial condition and budgeting practices for the period July 1, 2012 through September 4, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $22.9 … officials consistently budgeted in the general fund for expenditures that could have been paid for with reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/royalton-hartland-central-school-district-financial-condition-2015m-275Town of Vestal – Capital Acquisitions (2013M-78)
… through January 15, 2013. Background The Town of Vestal is located in Broome County and has a population of 28,000 residents. The Town is governed by an elected five-member Town Board comprising … reserve funds. Ensure that the long-term capital planning is integrated into the budgetary process. … Town of Vestal …
https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-vestal-capital-acquisitions-2013m-78Town of Stockport – Disbursements (2013M-216)
… Supervisor and four Board members. The general and highway funds’ adopted budgets for the 2013 fiscal year are …
https://www.osc.ny.gov/local-government/audits/town/2013/09/27/town-stockport-disbursements-2013m-216NFC Development Corporation – Project Approval and Monitoring (2021M-11)
… in accordance with established guidelines, but once funds were disbursed, officials generally did not follow up …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/05/28/nfc-development-corporation-project-approval-and-monitoringCampbell-Savona Central School District – Budget Review (B2-13-12)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … the accumulated deficit in the District’s general fund as of June 30, 2006. Local Finance Law requires all local …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/campbell-savona-central-school-district-budget-review-b2-13-12Town of Humphrey – Financial Management (2013M-116)
… appropriations total $557,004, funded primarily by real property tax, sales tax, and State aid. Key Finding We reviewed the …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-humphrey-financial-management-2013m-116Town of Owasco – Highway Department (2020M-128)
… and Highway Superintendent (Superintendent) did not agree, in writing, to expenditures for highway repair and … parties clear and that employees’ time worked is recorded in the proper funds, districts and/or accounts. Town …
https://www.osc.ny.gov/local-government/audits/town/2021/05/28/town-owasco-highway-department-2020m-128Town of South Bristol – Financial Management (2015M-140)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations for the period January 1, 2014 through … a multiyear financial plan to address the use of fund balance to finance operations. The Board did not perform an …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-south-bristol-financial-management-2015m-140