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Onteora Central School District – Information Technology (2015M-92)
… a disaster recovery plan, policies and procedures for the disposal of computer equipment or a policy for security … with the Ulster County Board of Cooperative Educational Services (BOCES) for network support specialists was … related to computer security, disaster recovery and disposal of computer equipment and ensure that all network …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/onteora-central-school-district-information-technology-2015m-92Clyde-Savannah Central School District – Financial Condition (2015M-338)
… audit was to evaluate the District’s financial condition for the period July 1, 2012 through October 22, 2015. … Background The Clyde-Savannah Central School District is located in the Towns of Butler, Galen, Lyons, Rose and … operates two schools with approximately 840 students, is governed by an elected nine-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/clyde-savannah-central-school-district-financial-condition-2015m-338Clarence Central School District – Financial Condition (2016M-128)
… that is not needed to finance operations is, in effect, a reservation of fund balance that is not provided for by …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/clarence-central-school-district-financial-condition-2016m-128Churchville-Chili Central School District – Financial Management (2015M-354)
… from fiscal years 2012-13 through 2014-15. However, when adding back unused appropriated fund balance, the District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/churchville-chili-central-school-district-financial-management-2015m-354Chittenango Central School District – Financial Management (2016M-294)
… Purpose of Audit The purpose of our audit was to review the District’s management of financial activities for the period July 1, 2014 through February 29, 2016. Background …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/chittenango-central-school-district-financial-management-2016m-294Cazenovia Central School District – Financial Condition (2015M-327)
… period July 1, 2014 through June 30, 2015. Background The Cazenovia Central School District is located in the Towns of Cazenovia, Fenner, Georgetown, Lincoln, Nelson and Sullivan … Cazenovia Central School District Financial Condition 2015M327 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/cazenovia-central-school-district-financial-condition-2015m-327Naples Central School District – Online Banking (2015M-143)
… 2013 through June 16, 2015. Background The Naples Central School District is located in the Towns of Bristol, Canadice, … Naples Central School District Online Banking 2015M143 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/11/naples-central-school-district-online-banking-2015m-143Liberty Central School District – Budget Review (B4-14-6)
… for the 2014-15 fiscal year are reasonable. Background The Liberty Central School District, located in Sullivan County, … Liberty Central School District Budget Review B4146 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/liberty-central-school-district-budget-review-b4-14-6Lewiston-Porter Central School District – Financial Condition (2014M-202)
… June 6, 2014. Background The Lewiston-Porter Central School District is located in the Towns of Lewiston and … LewistonPorter Central School District Financial Condition 2014M202 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/lewiston-porter-central-school-district-financial-condition-2014m-202Letchworth Central School District – Financial Management (2013M-332)
… The Letchworth Central School District (District) is located in the Towns of Castile, Eagle, Gainesville, … Warsaw and Wethersfield in Wyoming County. The District is governed by an elected nine-member Board of Education. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/31/letchworth-central-school-district-financial-management-2013m-332Lackawanna City School District – Financial Condition (2014M-119)
… Background The Lackawanna City School District is located in the City of Lackawanna, Erie County and is governed by the … its unexpended surplus funds, a slight timing difference in cash inflows and outflows could result in cash constraints forcing the District to rely on …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/lackawanna-city-school-district-financial-condition-2014m-119Hoosic Valley Central School District – Financial Management (2014M-6)
… Purpose of Audit The purpose of our audit was to review the District’s financial operations for the period … included overestimated appropriations. The Board failed to fund and use reserves in accordance with General Municipal …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/hoosic-valley-central-school-district-financial-management-2014m-6Holley Central School District – Financial Condition (2013M-342
… in operating surpluses, which caused unexpended surplus funds to significantly exceed the statutory limit each year. … appropriated fund balance to reduce the tax levy, these funds were not needed because the budgeting practices … surpluses. As a result, the District’s unexpended surplus funds exceeded the statutory limit of 4 percent of the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/holley-central-school-district-financial-condition-2013m-342Harpursville Central School District – Financial Management (2013M-261)
… The Harpursville Central School District is located in five towns in Broome County and three towns in Chenango County. The District is governed by the Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/03/harpursville-central-school-district-financial-management-2013m-261Hamburg Central School District – Capital Project (2014M-129)
… District is located in the Towns of Hamburg, Boston, Eden and Orchard Park in Erie County. The District is …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/hamburg-central-school-district-capital-project-2014m-129Hancock Central School District – Financial Condition (2013M-187)
Hancock Central School District Financial Condition 2013M187
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)
… Purpose of Audit The purpose of our audit was to evaluate the … District’s declining enrollment and the current economic climate, cost-cutting is prudent. However, the District’s … Key Recommendations Prepare budgets that keep revenues in line with expenditures. Adopt a policy for the use of fund …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hadley-luzerne-central-school-district-financial-condition-2012m-188Fabius-Pompey Central School District – Budget Review (B3-13-5)
… year are reasonable. Background The Fabius-Pompey Central School District, located in Onondaga County, issued debt … FabiusPompey Central School District Budget Review B3135 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/05/fabius-pompey-central-school-district-budget-review-b3-13-5Elmira City School District – Financial Condition (2014M-348)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … The Elmira City School District is located in the City of Elmira and the Town of Elmira, Chemung County. The District, which is governed by …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/06/elmira-city-school-district-financial-condition-2014m-348Eldred Central School District – Budget Review (B4-15-3)
Eldred Central School District Budget Review B4153
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/eldred-central-school-district-budget-review-b4-15-3