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Cuba-Rushford Central School District – Financial Management (2015M-125)
… Purpose of Audit The purpose of our audit was to evaluate the District’s management of financial activities for the period July 1, 2011 through …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/cuba-rushford-central-school-district-financial-management-2015m-125Corinth Central School District – Financial Condition (2015M-68)
… Background The Corinth Central School District is located in the Towns of Corinth, Day, Greenfield, Hadley and Wilton in Saratoga County and the Town of Lake Luzerne in Warren … the use of restricted and unrestricted fund balance. The Business Administrator did not prepare periodic year-end …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/05/corinth-central-school-district-financial-condition-2015m-68Connetquot Central School District – Financial Condition (2015M-98)
… November 30, 2014. Background The Connetquot Central School District is located in the Town of Islip, Suffolk … Connetquot Central School District Financial Condition 2015M98 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/14/connetquot-central-school-district-financial-condition-2015m-98Campbell-Savona Central School District – Financial Condition (2015M-42)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … on available current information and historical data and make appropriate adjustment to the tentative budgets based on … that will not be used. Develop a formal plan indicating how much money will be reserved, how each reserve will be …
https://www.osc.ny.gov/local-government/audits/school-district/2015/05/06/campbell-savona-central-school-district-financial-condition-2015m-42Campbell-Savona Central School District - Budget Review (B2-15-10)
… are reasonable. Background The Campbell-Savona Central School District was authorized to issue debt totaling … CampbellSavona Central School District Budget Review B21510 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/campbell-savona-central-school-district-budget-review-b2-15-10Beacon City School District -- Budget Review (B6-15-4)
… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the District’s preliminary budget for the 2015-16 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/beacon-city-school-district-budget-review-b6-15-4Altmar-Parish-Williamstown Central School District – Financial Condition (2015M-232)
… our audit was to assess the District’s financial condition for the period July 1, 2013 through June 30, 2015. Background … The Altmar-Parish-Williamstown Central School District is located in the Towns of Albion, Amboy, Hastings, Mexico, … was within the statutory limit. The Board has not adopted a formal plan to reduce unrestricted fund balance to the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/altmar-parish-williamstown-central-school-district-financial-conditionGermantown Central School District – Financial Management (2013M-230)
… approximately $13.7 million. Key Finding Over the last four years, District officials consistently overestimated … of 4 percent of each ensuing year’s budget. During these four years, District officials appropriated $3.2 million in … and retained large amounts of taxpayer dollars without full disclosure of how these funds will be used. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/germantown-central-school-district-financial-management-2013m-230Fallsburg Central School District – Financial Condition (2014M-33)
… is located in the Towns of Fallsburg, Mamakating and Thompson in Sullivan County and the Town of Wawarsing in …
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)
… year are reasonable. Background The Fabius-Pompey Central School District, located in Onondaga County, issued debt … FabiusPompey Central School District Budget Review B3145 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/08/fabius-pompey-central-school-district-budget-review-b3-14-5Dryden Central School District – Financial Condition (2013M-396)
… Review all reserve balances and determine if the amounts reserved are necessary, reasonable and in compliance with …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/dryden-central-school-district-financial-condition-2013m-396Carthage Central School District – Financial Condition (2014M-138)
… 31, 2013. Background The Carthage Central School District is located in the Towns of Champion, Le Ray, Rutland and … Denmark and Diana in Lewis County. The District, which is governed by an elected seven-member Board of Education, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/carthage-central-school-district-financial-condition-2014m-138Campbell-Savona Central School District -- Budget Review (B2-14-11)
… are reasonable. Background The Campbell-Savona Central School District was authorized to issue debt totaling … CampbellSavona Central School District Budget Review B21411 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/24/campbell-savona-central-school-district-budget-review-b2-14-11Canton Central School District – Financial Condition (2013M-287)
… meetings. However, the heavy reliance on appropriated fund balance as a financing source in the annual budgets has … surplus funds. From 2009-10 to 2011-12, the total fund balance in the general fund has been depleted by 44 percent, … $5,696,396 to $3,170,685, and the unexpended surplus fund balance has been depleted from $1.9 million to just over …
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)
… are reasonable. Background The Campbell-Savona Central School District, located in Steuben County, issued debt … CampbellSavona Central School District Budget Review B21312 …
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)
… has accumulated considerable unexpended surplus funds up to four times the amount allowed by statute. The District …
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)
… fund balance is in compliance with the Real Property Tax Law statutory limits. Review all reserve balances and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/andes-central-school-district-financial-management-2013m-250Elba Central School District – Financial Condition (2013M-240)
… audit was to examine the District’s financial activities for the period July 1, 2011, to July 30, 2013. Background The Elba Central School District is located in the Towns of Batavia, Byron, Elba, Oakfield, … Stafford in Genesee County. The District is governed by a Board of Education, which comprises seven elected members. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/elba-central-school-district-financial-condition-2013m-240Andover Central School District - Financial Management (2018M-145)
… Andover Central School District Financial Management 2018M145 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/andover-central-school-district-financial-management-2018m-145Bedford Central School District - Information Technology (2018M-164)
… Bedford Central School District Information Technology …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/26/bedford-central-school-district-information-technology-2018m-164