Search

Germantown Central School District – Financial Management (2013M-230)

… through May 3, 2013. Background The Germantown Central School District is located in Columbia County. The District … Germantown Central School District Financial Management 2013M230 …

https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/germantown-central-school-district-financial-management-2013m-230

Bayport-Blue Point Union Free School District – Nonstudent Network User Accounts (2022M-190)

… Objective Determine whether Bayport-Blue Point Union Free School District (District) officials established adequate … school BayportBlue Point audit nonstudent network user …

https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/bayport-blue-point-union-free-school-district-nonstudent-network-user

North Collins Central School District – Information Technology Equipment Inventory (2023M-39)

… District officials cannot be assured that these assets are adequately accounted for and would be detected if lost, … items) of unknown cost . Officials could not tell us how much they cost because the District’s inventory records were …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/north-collins-central-school-district-information-technology-equipment

Fabius-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-b3-13-5

Elba Central School District – Financial Condition (2013M-240)

… Background The Elba Central School District is located in the Towns of Batavia, Byron, Elba, Oakfield, and Stafford in Genesee County. The District is governed by a Board of … by $949,184. Although District officials appropriated on average $413,000 in each of the last five fiscal years to …

https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/elba-central-school-district-financial-condition-2013m-240

Canton Central School District – Financial Condition (2013M-287)

… has been depleted from $1.9 million to just over $730,000 (or 3.1 percent of District appropriations) in 2011-12. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/canton-central-school-district-financial-condition-2013m-287

Campbell-Savona Central School District – Budget Review (B2-13-12)

… the accumulated deficit in the District’s general fund as of June 30, 2006. Local Finance Law requires all … that have been authorized to issue obligations to fund operating deficits to submit their tentative budgets for … are outstanding. Key Findings Based on our review, individual significant revenue and expenditure projections in …

https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/campbell-savona-central-school-district-budget-review-b2-13-12

Bolton Central School District – Financial Condition (2013M-58)

… 2009, to November 30, 2012. Background The Bolton Central School District is located in Warren County. The District is … Bolton Central School District Financial Condition 2013M58 …

https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/bolton-central-school-district-financial-condition-2013m-58

Andes Central School District – Financial Management (2013M-250)

… The Andes Central School District (District) is located in Delaware County. The District is governed by a Board of …

https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/andes-central-school-district-financial-management-2013m-250

Horseheads Central School District – Financial Condition (2016M-138)

… Purpose of Audit The objective of our audit was to examine the District’s financial condition for the period … appropriations, it appeared that the District needed to both increase its tax levy and use fund balance to close projected budget gaps. By not using the appropriated …

https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/horseheads-central-school-district-financial-condition-2016m-138

Hauppauge Union Free School District – Overtime (2016M-70)

… A security guard worked 33.5 overtime hours for video room coverage, which may have been able to be incorporated into … work shifts can be rearranged to incorporate video room coverage into a regular workday. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/hauppauge-union-free-school-district-overtime-2016m-70

Hancock Central School District – Financial Condition (2013M-187)

… audit was to evaluate the District’s financial operations for the period July 1, 2011, to June 30, 2013. Background The … Board of Education which comprises five elected members. For the 2013-14 fiscal year, the District’s operating budget … continually included over-estimated appropriations. For fiscal years 2007-08 through 2010-11, these budgeting …

https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/hancock-central-school-district-financial-condition-2013m-187

Hadley-Luzerne Central School District – Financial Condition (2012M-188)

… May 31, 2012. Background The Hadley-Luzerne Central School District is located in Saratoga and Warren Counties. … HadleyLuzerne Central School District Financial Condition 2012M188 …

https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hadley-luzerne-central-school-district-financial-condition-2012m-188

Springs Union Free School District - Payroll (2018M-222)

… teacher assistants were not paid in accordance with their collective bargaining agreement (CBA). Nearly 53 percent of leave used by 33 … not supported by a required planned absence request form. Vacation and sick leave balances for 11 of 33 employees …

https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/springs-union-free-school-district-payroll-2018m-222

Carthage Central School District - Financial Condition (2018M-93)

… Carthage Central School District Financial Condition 2018M93 …

https://www.osc.ny.gov/local-government/audits/school-district/2018/07/27/carthage-central-school-district-financial-condition-2018m-93

Schenevus Central School District - Financial Condition (2018M-83)

… and officials appropriated $300,000 of fund balance for 2017- 18 when only $226,400 was available. However, the … Key Recommendations Continue to monitor the financial plan for stabilizing the general fund and address any unforeseen … a cost-per-meal equivalent analysis and explore methods for increasing revenues and decreasing expenditures to reduce …

https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/schenevus-central-school-district-financial-condition-2018m-83

Iroquois Central School District - Financial Management (2018M-102)

… Iroquois Central School District Financial Management 2018M102 …

https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/iroquois-central-school-district-financial-management-2018m-102

Dundee Central School District - Information Technology (2018M-74)

… IT control weaknesses were communicated confidentially to District officials. Key Recommendations The Board and … comprehensive IT security policies, procedures and plans to safeguard computerized assets and data. Provide periodic IT security awareness training to personnel who use IT resources. District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/dundee-central-school-district-information-technology-2018m-74