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Williamsville Central School District – Financial Management (2016M-274)

… The Williamsville Central School District is located in the Towns of Amherst, Clarence and Cheektowaga in Erie County. The District, which operates … did not adequately address how reserves would be funded and used. The District’s insurance reserve has been used for …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/williamsville-central-school-district-financial-management-2016m-274

York Central School District – Online Banking (2016M-295)

… Background The York Central School District is located in the Towns of Leicester and York in Livingston County and the Town of Perry in Wyoming County. The District, which …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/york-central-school-district-online-banking-2016m-295

Yorkshire-Pioneer Central School District – Financial Management (2015M-352)

… The Yorkshire-Pioneer Central School District is located in the Towns of Arcade, Eagle, Java, Sheldon and Wethersfield in Wyoming County; Farmersville, Freedom, Machias and Yorkshire in Cattaraugus County; Holland and Sardinia in …

https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/yorkshire-pioneer-central-school-district-financial-management-2015m-352

Somers Central School District – Fixed Assets (2016M-74)

… Purpose of Audit The purpose of our audit was to review controls over the District’s fixed assets and information technology equipment for the period July 1, 2014 through December 1, 2015. Background …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/somers-central-school-district-fixed-assets-2016m-74

Sodus Central School District – Financial Management (2016M-392)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management for the … the appropriate and necessary levels for reserve funds and how they are to be monitored, analyzed and maintained. The District does …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/sodus-central-school-district-financial-management-2016m-392

Smithtown Central School District – Capital Projects (2016M-202)

… The Smithtown Central School District is located in the Town of Smithtown in Suffolk County. The District, which operates 13 schools … specific information that would assist Board members in determining the status of each capital project. Of the …

https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/smithtown-central-school-district-capital-projects-2016m-202

Union-Endicott Central School District – Financial Management (2016M-100)

UnionEndicott Central School District Financial Management 2016M100

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/union-endicott-central-school-district-financial-management-2016m-100

Morrisville-Eaton Central School District – Online Banking (2017M-98)

… The Morrisville-Eaton Central School District is located in the Towns of Eaton, Fenner, Lebanon, Lincoln, Nelson, Smithfield and Stockbridge in Madison County. The District, which has … an online banking policy defining authorization, process and monitoring of online banking transactions. District …

https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/morrisville-eaton-central-school-district-online-banking-2017m-98

Olean City School District – Financial Management (2016M-210)

… Purpose of Audit The purpose of our audit was to review the District’s financial management and budgeting practices for the period July 1, 2012 through June 7, 2016. Background The …

https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/olean-city-school-district-financial-management-2016m-210

Lancaster Central School District – Financial Condition (2016M-101)

… Lancaster Central School District (District) is located in the Towns of Lancaster, Cheektowaga and Elma in Erie County. The District, which operates seven … adopted budgets that included the use of fund balance and reserves to finance operations. District officials have …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lancaster-central-school-district-financial-condition-2016m-101

Cazenovia Central School District – Financial Condition (2015M-327)

… audit was to evaluate the District’s financial condition for the period July 1, 2014 through June 30, 2015. Background … The Board has relied on appropriated fund balance as a financing source in annual budgets, causing the District to … general fund. The District set aside over $4.2 million in a variety of reserve funds prior to 2011-12 and used about …

https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/cazenovia-central-school-district-financial-condition-2015m-327

Naples Central School District – Online Banking (2015M-143)

… Cohocton and Prattsburgh in Steuben County, the Towns of Italy and Middlesex in Yates County and the Town of …

https://www.osc.ny.gov/local-government/audits/school-district/2015/09/11/naples-central-school-district-online-banking-2015m-143

Canisteo-Greenwood Central School District – Financial Management (2016M-362)

… The Canisteo-Greenwood Central School District is located in the Town of Andover in Allegany County and the Towns of Bath, Canisteo, Greenwood, Hartsville, Hornellsville, Howard, Jasper, Troupsburg and West Union in Steuben County. The District, which …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/canisteo-greenwood-central-school-district-financial-management-2016m-362

Campbell-Savona Central School District – Budget Review (B2-16-6)

… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … The Campbell-Savona Central School District was authorized to issue debt totaling $3,250,000 to liquidate the accumulated deficit in the District’s …

https://www.osc.ny.gov/local-government/audits/school-district/2016/04/13/campbell-savona-central-school-district-budget-review-b2-16-6

Camden Central School District – Financial Condition (2016M-51)

… by law, or other reserves established and maintained in compliance with statutory directives. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/camden-central-school-district-financial-condition-2016m-51

Caledonia-Mumford Central School District – Online Banking (2016M-227)

… The Caledonia-Mumford Central School District is located in the Town of Le Roy in Genesee County, the Town of Caledonia in Livingston County and the Towns of Chili, Riga and Wheatland in Monroe County. The District, which operates …

https://www.osc.ny.gov/local-government/audits/school-district/2016/10/21/caledonia-mumford-central-school-district-online-banking-2016m-227

Massena Central School District – Financial Condition (2016M-21)

… Background The Massena Central School District is located in the Village of Massena in St. Lawrence County. The … benefits accrued liability reserve by about $7.1 million and the tax certiorari reserve by about $1.5 million as of … compliance with the statutory limits. Review current EBALR and determine whether it is necessary and funded at …

https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/massena-central-school-district-financial-condition-2016m-21

Marion Central School District – Tuition Reimbursements (2016M-11)

… Purpose of Audit The purpose of our audit was to examine the District’s tuition reimbursements and … no final review is performed before payment is made to the employee. The District’s written employment separation process procedures do not contain steps to verify that employees have fulfilled any …

https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/marion-central-school-district-tuition-reimbursements-2016m-11