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Fallsburg Central School District – Financial Condition (2014M-33)
… through October 2, 2013. Background The Fallsburg Central School District is located in the Towns of Fallsburg, … through the budget process. … Fallsburg Central School District Financial Condition 2014M33 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/fallsburg-central-school-district-financial-condition-2014m-33Fabius-Pompey Central School District – Budget Review (B3-14-5)
… deficit obligations are outstanding. Key Findings Based on the results of our review, we found that the significant …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/08/fabius-pompey-central-school-district-budget-review-b3-14-5Germantown Central School District – Financial Management (2013M-230)
… audit was to evaluate the District’s financial management for the period July 1, 2011 through May 3, 2013. Background … elected members. The District’s budgeted expenditures for the 2012-13 fiscal year were approximately $13.7 million. … the District had operating surpluses totaling $2.7 million for the period, which caused the accumulated fund balance to …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/germantown-central-school-district-financial-management-2013m-230North Collins Central School District – Information Technology Equipment Inventory (2023M-39)
… assets) and another eight IT assets (five computers, one tablet and two other items) of unknown cost . Officials …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/north-collins-central-school-district-information-technology-equipmentFabius-Pompey Central School District – Budget Review (B3-13-5)
… expenditure projections in the District’s tentative budget for the 2013-14 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/05/fabius-pompey-central-school-district-budget-review-b3-13-5Elba Central School District – Financial Condition (2013M-240)
… 1, 2011, to July 30, 2013. Background The Elba Central School District is located in the Towns of Batavia, Byron, … in compliance with statutory requirements. … Elba Central School District Financial Condition 2013M240 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/elba-central-school-district-financial-condition-2013m-240Canton Central School District – Financial Condition (2013M-287)
Canton Central School District Financial Condition 2013M287
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/canton-central-school-district-financial-condition-2013m-287Campbell-Savona Central School District – Budget Review (B2-13-12)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … located in Steuben County, issued debt totaling $3,250,000 to liquidate the accumulated deficit in the District’s … Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/campbell-savona-central-school-district-budget-review-b2-13-12Bolton Central School District – Financial Condition (2013M-58)
… District’s budgeted expenditures for the 2012-13 fiscal year were $8.7 million. Key Findings Although the Board adopted budgets … more than $690,000 of unexpended surplus funds each year, for a total exceeding $2.1 million over a three-year …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/bolton-central-school-district-financial-condition-2013m-58Andes Central School District – Financial Management (2013M-250)
… 1, 2011 to August 6, 2013. Background The Andes Central School District (District) is located in Delaware County. The … in compliance with statutory directives. … Andes Central School District Financial Management 2013M250 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/andes-central-school-district-financial-management-2013m-250Otego-Unadilla Central School District – Financial Condition (2013M-84)
… for the use of the surplus balances in unexpended surplus funds identified in this report in a manner that benefits …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/otego-unadilla-central-school-district-financial-condition-2013m-84Horseheads Central School District – Financial Condition (2016M-138)
… The Horseheads Central School District is located in the Towns of Baldwin, Big Flats, Catlin, Erin, Horseheads and Veteran in Chemung County and the Town of Cayuta in Schuyler County. The District, which operates seven …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/horseheads-central-school-district-financial-condition-2016m-138Hancock Central School District – Financial Condition (2013M-187)
… Background The Hancock Central School District is located in the Towns of Deposit, Hancock and Tompkins in Delaware County. The District is governed by the Board of … 2010-11, these budgeting practices generated $2.76 million in operating surpluses, which caused the accumulated fund …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/hancock-central-school-district-financial-condition-2013m-187Hadley-Luzerne Central School District – Financial Condition (2012M-188)
… The Hadley-Luzerne Central School District is located in Saratoga and Warren Counties. The District has a current … The District has accumulated an increasing amount of money in restricted fund balance, or reserves, and built up amounts … of unexpended surplus funds that exceeded the legal limit in the past two years. Although the District appropriated …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hadley-luzerne-central-school-district-financial-condition-2012m-188Laurens Central School District - Cafeteria Operations and Reserves (2018M-111)
Laurens Central School District - Cafeteria Operations and Reserves (2018M-111)
https://www.osc.ny.gov/files/local-government/audits/pdf/laurens.pdfHampton Bays Union Free School District - Claims Processing (2018M-68)
Hampton Bays Union Free School District - Claims Processing (2018M-68)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2018-hampton-bays.pdfBerne-Knox-Westerlo Central School District - Monthly Records and Reports (2018M-82)
Berne-Knox-Westerlo Central School District - Monthly Records and Reports (2018M-82)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2018-berne-knox-westerlo.pdfOyster Bay-East Norwich Central School District - Information Technology (2018M-22)
Oyster Bay-East Norwich Central School District - Information Technology (2018M-22)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2018-oyster-bay-east-norwich.pdfHudson Falls Central School District - Retiree Insurance Contributions (2018M-18)
Hudson Falls Central School District - Retiree Insurance Contributions (2018M-18)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2018-hudson-falls.pdfFrontier Central School District - Procurement of Professional Services (2018M-98)
Frontier Central School District - Procurement of Professional Services (2018M-98)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2018-frontier.pdf