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Town of Mohawk – Records and Reports (2013M-113)
… to review the Supervisor’s accounting records and reports for the period July 1, 2011, through December 31, 2012. … identify and record the appropriate amount of fund balance for each fund. Provide the Board with accurate and complete …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-mohawk-records-and-reports-2013m-113White Plains City School District – Financial Management (2020M-71)
… realistic budgets and maintained reasonable levels of fund balance and reserve funds. Key Findings The Board and … adopt realistic budgets or maintain reasonable levels of fund balance. However, reserves were generally funded at …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/30/white-plains-city-school-district-financial-management-2020m-71Wyoming Central School District – Financial Management (2016M-67)
… Key Findings Officials annually appropriated portions of fund balance toward the subsequent year’s budget that were … consistently overestimated appropriations. Unrestricted fund balance consistently exceeded the statutory limit. The … realistic estimates of appropriations and the use of fund balance in the annual budget. Ensure that unrestricted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/wyoming-central-school-district-financial-management-2016m-67Rensselaer City School District – Financial Condition (2016M-286)
… did not adopt realistic, structurally balanced general fund budgets, resulting in operating deficits that were larger than planned and declining general fund and reserve fund balances. District officials transferred $1.3 million …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/rensselaer-city-school-district-financial-condition-2016m-286Jamestown City School District – Financial Condition (2015M-120)
… the remaining reserve funds and appropriate $1 million of fund balance. Fund balance has been reduced to a dangerously low level. The … by recurring revenues, thereby reducing the reliance on fund balance, reserves and other one-time financing sources. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/jamestown-city-school-district-financial-condition-2015m-120Addison Central School District – Financial Condition (2016M-30)
… the Board and District officials overestimated general fund appropriations by 9 percent, resulting in a combined operating surplus of $6.4 million. Appropriated fund balance of approximately $570,000 was not needed to … and potentially unnecessary. The District’s school lunch fund balance exceeded federal regulations. The Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/addison-central-school-district-financial-condition-2016m-30Bellmore-Merrick Central High School District – Financial Condition (2016M-341)
… Bellmore-Merrick Central High School District is located in the Town of Hempstead in Nassau County. The District, which operates six schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/bellmore-merrick-central-high-school-district-financial-condition-2016mDeRuyter Central School District – Financial Condition (2015M-119)
… The Board has appropriated a significant amount of fund balance for the District’s budget during the past few years and has not adopted a fund balance policy establishing the level of unrestricted fund balance to maintain. The Board has not formally adopted …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/deruyter-central-school-district-financial-condition-2015m-119Massena Central School District – Financial Condition (2016M-21)
… audit was to examine the District’s financial condition for the period July 1, 2014 through August 31, 2015. … unrestricted fund balance has exceeded the statutory limit for the past three years. The District overfunded the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/massena-central-school-district-financial-condition-2016m-21Goshen Central School District – Financial Condition (2017M-46)
… our audit was to review the District’s financial condition for the period July 1, 2015 through January 9, 2017. … with approximately 2,900 students. Budgeted appropriations for the 2016-17 fiscal year total approximately $67 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/goshen-central-school-district-financial-condition-2017m-46East Aurora Union Free School District – High School Extra-Classroom Activity Funds (2016M-163)
… during the 2014-15 fiscal year. Key Findings Not all ECA fund receipts were deposited in a timely manner. Not all ECA clubs had student ledgers. The Board's ECA fund policy had not been updated and was inadequate because … for financial management and recordkeeping. The ECA fund had apparently unaccounted-for cash totaling $3,563. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/east-aurora-union-free-school-district-high-school-extra-classroomTown of Gorham – Budgeting (2023M-181)
… develop and adopt realistic budgets, a financial plan or fund balance and reserve policies. As a result, the Town maintained unreasonable fund balance levels and likely levied more taxes than … the TOV funds. An excessive $1.5 million of unrestricted fund balance was maintained in the TW general fund as of …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-budgeting-2023m-181Brockport Central School District - Financial Management (2023M-107)
… the Brockport Central School District (District) Board of Education (Board) and District officials effectively … However, the District incurred operating surpluses in each of those five years, totaling $20.9 million. The Board … million (8 percent) and underestimated revenues by a total of $8.7 million (4 percent). Five reserves had unreasonably …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/12/brockport-central-school-district-financial-management-2023m-107East Bloomfield Fire District – Financial Operations (2017M-154)
… Bloomfield Fire District is a district corporation of the State, distinct and separate from the Town of East … elected five-member Board of Fire Commissioners. General fund budgeted appropriations for 2017 total $354,594. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/17/east-bloomfield-fire-district-financial-operations-2017m-154Arkville Fire District – Internal Controls Over Financial Activities (2015M-65)
… Arkville Fire District is a district corporation of the State, distinct and separate from the Town of Middletown, and … five-member Board of Commissioners. The District’s general fund budget totals approximately $35,000 for the 2015 fiscal …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/03/arkville-fire-district-internal-controls-over-financial-activities-2015m-65West Nyack Fire District – Claims Processing (2014M-259)
… West Nyack Fire District is a district corporation of the State and provides fire protection services to portions of … elected five-member Board of Fire Commissioners. General fund appropriations for the 2014 fiscal year total $800,500. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/west-nyack-fire-district-claims-processing-2014m-259City of Lockport - Budget Review (B1-16-16)
… 31, 2013. The Act requires the Mayor to submit to the State Comptroller each year, beginning January 1, 2015, and … or 1 percent of total anticipated general and water fund expenditures. The proposed budget does not include a tax …
https://www.osc.ny.gov/local-government/audits/city/2016/11/04/city-lockport-budget-review-b1-16-16Rockland County – Budget Review (B23-6-8)
… liquidate the accumulated deficit in the County’s general fund as of December 31, 2012. Additionally, Chapter 468 requires the County to submit to the State Comptroller, during the “effective period” of Chapter …
https://www.osc.ny.gov/local-government/audits/county/2023/11/10/rockland-county-budget-review-b23-6-8Marathon Joint Fire District – Investment Program (2023M-76)
… written investment policy as required by New York State General Municipal Law Section 39 until the end of our … in March 2023 and invested $653,000 into an investment fund with higher interest rates. Key Recommendation …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/20/marathon-joint-fire-district-investment-program-2023m-76Town of Erin – Town Clerk and Justice Operations (2016M-315)
… Justice did not properly report disposed tickets to the State Department of Motor Vehicles (DMV) and OSC's Justice Court Fund (JCF). The Board did not conduct an annual audit of the …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-erin-town-clerk-and-justice-operations-2016m-315