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Canisteo-Greenwood Central School District – Financial Management (2016M-362)
… May 5, 2016. Background The Canisteo-Greenwood Central School District is located in the Town of Andover in Allegany … CanisteoGreenwood Central School District Financial Management 2016M362 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/canisteo-greenwood-central-school-district-financial-management-2016m-362Campbell-Savona Central School District – Budget Review (B2-16-6)
… their tentative budget for the next fiscal year to the State Comptroller for review while the deficit obligations … real property taxes by using fund balance and reserve funds to finance operations as appropriate. Review all …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/13/campbell-savona-central-school-district-budget-review-b2-16-6Camden Central School District – Financial Condition (2016M-51)
Camden Central School District Financial Condition 2016M51
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/camden-central-school-district-financial-condition-2016m-51Caledonia-Mumford Central School District – Online Banking (2016M-227)
… of our audit was to determine whether the District’s online banking transactions were safeguarded for the period … million. Key Findings The District does not have a written online banking agreement with its bank. The District did not … accounts. Both the Treasurer and Business Manager perform online banking transactions, but neither has received …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/21/caledonia-mumford-central-school-district-online-banking-2016m-227Brighton Central School District – Separation Payments (2016M-119)
… through March 23, 2016. Background The Brighton Central School District is located in the Towns of Brighton and … Brighton Central School District Separation Payments 2016M119 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/brighton-central-school-district-separation-payments-2016m-119Beacon City School District – Claims Auditing (2016M-20)
… through September 30, 2015. Background The Beacon City School District is located in the City of Beacon, Dutchess … Beacon City School District Claims Auditing 2016M20 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/beacon-city-school-district-claims-auditing-2016m-20Batavia City School District – Financial Condition (2016M-160)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition and budgeting … Background The Batavia City School District is located in the City of Batavia and the Towns of Batavia and Stafford … budgets to help finance operations, these amounts were not needed because the District’s budgeting practices …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/batavia-city-school-district-financial-condition-2016m-160Baldwinsville Central School District – Financial Management (2016M-65)
… 2015. Background The Baldwinsville Central School District is located in the Towns of Clay, Lysander and Van Buren in … operates eight schools with approximately 5,500 students, is governed by an elected nine-member Board of Education. The … the amount of the District’s unrestricted fund balance is in compliance with the Real Property Tax Law statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/baldwinsville-central-school-district-financial-management-2016m-65Avon Central School District – Information Technology (2016M-123)
… million. Key Findings The Board did not adopt policies for password management; protection of personal, private and … Key Recommendations Adopt policies and procedures for password management, protection of PPSI, wireless technology, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/avon-central-school-district-information-technology-2016m-123Attica Central School District – Financial Management (2016M-127)
… 18, 2016. Background The Attica Central School District is located in the Towns of Attica, Bennington, Java, … operates three schools with approximately 1,300 students, is governed by an elected seven-member Board of Education. … report in a manner that benefits District residents and is in compliance with statutory provisions. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/attica-central-school-district-financial-management-2016m-127Amityville Union Free School District – Payroll (2016M-155)
… through June 30, 2015. Background The Amityville Union Free School District is located in the Town of Oyster Bay in … Amityville Union Free School District Payroll 2016M155 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/amityville-union-free-school-district-payroll-2016m-155Amherst Central School District –Financial Condition (2016M-167)
… in accordance with statute, to reduce reserves with excess funds; and restrict the use of reserves to authorized …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/amherst-central-school-district-financial-condition-2016m-167Alexander Central School District – Financial Condition (2015M-227)
… Purpose of Audit The purpose of our audit was to review the District’s … The Alexander Central School District is located in the Towns of Alexander, Batavia, Bethany and Darien in Genesee County and the Town of Bennington in Wyoming …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/alexander-central-school-district-financial-condition-2015m-227Jamestown City School District – Financial Condition (2015M-120)
Jamestown City School District Financial Condition 2015M120
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/jamestown-city-school-district-financial-condition-2015m-120Westmoreland Central School District – Financial Condition (2014M-283)
… Westmoreland and Whitestown and the City of Rome in Oneida County and has approximately 950 students and 145 employees. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/westmoreland-central-school-district-financial-condition-2014m-283Groton Central School District – Financial Management (2014M-288)
… audit was to examine the District’s financial activities for the period July 1, 2013 through August 21, 2014. … two schools with 833 students. Budgeted appropriations for the 2014-15 fiscal year are approximately $18.8 million. … funds have excessive balances and no plans or policies for the use of the reserves. Over the last four years, the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/09/groton-central-school-district-financial-management-2014m-288Watervliet City School District – Fiscal Stress (2014M-149)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … approximately $23.5 million. Key Finding The Board did not adopt realistic, structurally balanced general fund … activity to ensure that capital project expenditures do not exceed authorized amounts. Develop a multiyear plan to …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/07/watervliet-city-school-district-fiscal-stress-2014m-149Washingtonville Central School District – Reserve Funds (2014M-45)
Washingtonville Central School District Reserve Funds 2014M45
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/washingtonville-central-school-district-reserve-funds-2014m-45Vestal Central School District – Financial Condition (2014M-08)
… Purpose of Audit The purpose of our audit was to assess whether the Board and District … The Vestal Central School District is located in the Towns of Vestal and Binghamton in Broome County and in the Town of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/vestal-central-school-district-financial-condition-2014m-08Schenectady City School District – Financial Condition (2014M-168)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Schenectady City School District is located in the City of Schenectady in Schenectady County. The District is governed by an elected seven-member Board of Education and operates 19 schools with approximately 9,600 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/schenectady-city-school-district-financial-condition-2014m-168