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Cooperstown Central School District – Financial Management (2024M-65)
… Key Findings The Board and District officials did not properly manage fund balance and reserves. As a result, … with taxpayers and levied more taxes than necessary to fund operations. From fiscal years 2020-21 through … Improperly held $500,000 in a debt reserve that should have been returned to the general fund and maintained an …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cooperstown-central-school-district-financial-management-2024m-65Corning City School District – Procurement (2016M-222)
… District's procurement practices for the period July 1, 2014 through April 26, 2016. Background The Corning City School District is located in the Towns of Big Flats and Catlin in Chemung County; the Towns of Dix and Orange in Schuyler County; and the City of Corning and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/corning-city-school-district-procurement-2016m-222Union Free School District of the Tarrytowns - Fixed Assets (2018M-185)
… of the 39 fixed assets valued at $242,673 were tagged as District property and 42 assets valued at $126,303 were not … threshold have a tag affixed identifying them as District property. District officials generally agreed with our recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/union-free-school-district-tarrytowns-fixed-assets-2018m-185Broadalbin-Perth Central School District – Cash Management (2020M-65)
Determine whether District officials maximized interest earnings.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/broadalbin-perth-2020-65.pdfMoriah Central School District - Cash Management (2019M-65)
Determine whether District officials maximized interest earnings.
https://www.osc.ny.gov/files/local-government/audits/pdf/moriah-65.pdfHudson Falls Central School District - Retiree Insurance Contributions (2018M-18)
… timely and accurately. There were no recommendations as a result of this audit. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/hudson-falls-central-school-district-retiree-insurance-contributionsHadley-Luzerne Central School District - Financial Management (2018M-103)
… The Board overestimated appropriations by an average of approximately $1.9 million annually from 2014-15 to 2016-17, which resulted in accumulation of excess unrestricted fund balance. The unrestricted fund … expenditure estimates. Develop a plan for the use of excess unrestricted fund balance in the general fund. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/26/hadley-luzerne-central-school-district-financial-management-2018m-103Elba Central School District - Financial Management (2018M-96)
… - pdf] Audit Objective Determine whether the Board and District officials effectively managed the District’s … on the general fund's financial condition. … Elba Central School District Financial Management 2018M96 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/elba-central-school-district-financial-management-2018m-96Opinion 2006-8
… for lump sum “retirement awards”) GENERAL MUNICIPAL LAW §6-p: Monies is an employee benefit accrued liability reserve … as prescribed percentages of the employees’ final year salaries and paid upon retirement to central school … Opns St Comp No. 2000-4, p 10). General Municipal Law §6-p authorizes the establishment of an employee benefit …
https://www.osc.ny.gov/legal-opinions/opinion-2006-8Pulaski Academy and Central School District - Separation Payments (2020M-20)
… Objective Assess whether separation payments to certain District officials were authorized and accurately calculated … with Board-approved employment contracts. Key Findings District officials need to improve the separation payment …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/pulaski-academy-and-central-school-district-separation-payments-2020m-20Wayland-Cohocton Central School District – Lead Testing and Reporting (2024M-118)
… and implemented needed remediation to reduce lead exposure in potable water outlets. Key Findings District officials … or implement needed remediation to reduce lead exposure in potable water outlets as required by New York State (NYS) Public Health Law and Department of Health (DOH) regulations. District …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/17/wayland-cohocton-central-school-district-lead-testing-and-reporting-2024mRoxbury Central School District – Financial Condition (2013M-207)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Roxbury Central School District is located in the Towns of Roxbury, Middletown and Gilboa in Delaware and Schoharie …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/01/roxbury-central-school-district-financial-condition-2013m-207Cleveland Hill Union Free School District – Financial Condition (2013M-272)
… to August 12, 2013. Background The Cleveland Hill Union Free School District is located in the Town of Cheektowaga, … with statutory requirements. … Cleveland Hill Union Free School District Financial Condition 2013M272 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/cleveland-hill-union-free-school-district-financial-condition-2013m-272Dover Union Free School District - Information Technology (2018M-112)
… officials did not properly secure the server room. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/dover-union-free-school-district-information-technology-2018m-112Carthage Central School District - Financial Condition (2018M-93)
… and District officials adequately managed the District’s financial condition. Key Findings Unrestricted fund balance at the end of 2016- 17 was $6.2 million or 9.9 percent of the next …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/27/carthage-central-school-district-financial-condition-2018m-93Frewsburg Central School District – Internal Controls Over Selected Financial Activities (2013M-327)
… Purpose of Audit The purpose of our audit was to review the District’s internal controls over selected financial … through October 1, 2013. Background The Frewsburg Central School District is located in Chautauqua and Cattaraugus …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/frewsburg-central-school-district-internal-controls-over-selectedRavena-Coeymans-Selkirk Central School District – Payroll (2015M-326)
… our audit was to evaluate the accuracy of payroll payments for the period July 1, 2014 through August 31, 2015. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $43.2 … and certify payrolls prior to the transfer and release of funds to pay employees. … RavenaCoeymansSelkirk Central …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/ravena-coeymans-selkirk-central-school-district-payroll-2015m-326Cheektowaga-Maryvale Union Free School District – Financial Condition (2015M-25)
… audit was to evaluate the District’s financial condition for the period July 1, 2011 through December 17, 2014. … Board of Education. General fund appropriations for the 2014-15 fiscal year total approximately $38 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/05/cheektowaga-maryvale-union-free-school-district-financial-condition-2015mCheektowaga Central School District – Employee Compensation and Benefit Payments (2016M-197)
… of Audit The purpose of our audit was to examine the District’s process and procedures over compensation-related … February 22, 2016. Background The Cheektowaga Central School District is located in the Town of Cheektowaga, Erie …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/cheektowaga-central-school-district-employee-compensation-and-benefitGreenwich Central School District – Claims Auditing (2016M-37)
… is located in the Towns of Argyle, Cambridge, Easton, Fort Edward, Greenwich, Hebron, Jackson and Salem in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/greenwich-central-school-district-claims-auditing-2016m-37