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Caledonia-Mumford Central School District – Online Banking (2016M-227)
… June 30, 2016. Background The Caledonia-Mumford Central School District is located in the Town of Le Roy in Genesee … security awareness training. … CaledoniaMumford Central School District Online Banking 2016M227 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/21/caledonia-mumford-central-school-district-online-banking-2016m-227Massena Central School District – Financial Condition (2016M-21)
… through August 31, 2015. Background The Massena Central School District is located in the Village of Massena in St. … excess reserve funds and fund balance. … Massena Central School District Financial Condition 2016M21 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/massena-central-school-district-financial-condition-2016m-21Marion Central School District – Tuition Reimbursements (2016M-11)
… through January 6, 2016. Background The Marion Central School District is located in the Towns of Arcadia, Marion, … in tuition reimbursement overpayments. … Marion Central School District Tuition Reimbursements 2016M11 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/marion-central-school-district-tuition-reimbursements-2016m-11Onteora Central School District – Information Technology (2015M-92)
… Purpose of Audit The purpose of our audit was to determine whether the District’s IT assets were adequately safeguarded for the … The Onteora Central School District serves students in the Ulster County Towns of Hurley, Marbletown, Olive, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/onteora-central-school-district-information-technology-2015m-92Churchville-Chili Central School District – Financial Management (2015M-354)
… of the reserves to date, as required by the reserve funds policy. Key Recommendations Adopt budgets that reflect …
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)
… February 29, 2016. Background The Chittenango Central School District is located in the Towns of Cazenovia, Lenox, … and use of reserve funds. … Chittenango Central School District Financial Management 2016M294 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/chittenango-central-school-district-financial-management-2016m-294Brighton Central School District – Separation Payments (2016M-119)
… action is appropriate within the law to recover those funds. Develop and adopt written procedures to govern …
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)
… when auditing the claims related to purchases that do not require competitive bidding. The claims auditor did … which to review claims. Ensure that all claims with an OPO have sufficient funds available before approving the claim …
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)
… 2012 through March 10, 2016. Background The Batavia City School District is located in the City of Batavia and the … the debt service fund to the general fund. … Batavia City School District Financial Condition 2016M160 …
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)
… to examine the District’s financial management practices for the period July 1, 2014 through October 31, 2015. … Board of Education. The District’s operating budget for the 2015-16 fiscal year totaled approximately $99 … requirements. Develop and adopt a multiyear financial plan for a three- to five- year period that addresses the …
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)
… media; user accounts; access rights; data backups; and breach notification. The Board did not adopt a disaster … media, user accounts, access rights, data backups and breach notification. Develop a formal disaster recovery plan …
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)
… more than $1.7 million of surplus funds from the general fund to the debt service fund from July 1, 2010 through June 30, 2013 to reduce the … plan that communicates the need for maintaining certain reserve balances, the Board’s financial objectives for the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/attica-central-school-district-financial-management-2016m-127Lackawanna City School District – Financial Condition (2014M-119)
… through March 31, 2014. Background The Lackawanna City School District is located in the City of Lackawanna, Erie … The plan should be updated annually. … Lackawanna City School District Financial Condition 2014M119 …
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 July 1, 2011 through … The Hoosic Valley Central School District is located in the Towns of Schaghticoke and Pittstown in Rensselaer …
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
… through October 21, 2013. Background The Holley Central School District is located in the Town of Murray in Orleans … manner that benefits District taxpayers. … Holley Central School District Financial Condition 2013M342 …
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)
… through June 30, 2013. Background The Harpursville Central School District is located in five towns in Broome County and … excess funds to unrestricted fund … Harpursville Central School District Financial Management 2013M261 …
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)
… to assess the District’s use of capital project resources for the period July 1, 2010 through March 26, 2014. … Orchard Park in Erie County. The District is governed by a Board of Education which comprises seven elected members. … construction and site work contracts, which was not part of the Project’s original scope. The Board President did …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/hamburg-central-school-district-capital-project-2014m-129Elmira City School District – Financial Condition (2014M-348)
… budgeted revenues and appropriations. The District’s reserve policy does not include details related to the … related to funding and use of reserves or the level of fund balance. Key Recommendations Adopt budgets that reflect … the purpose and intent for establishing each reserve fund and the manner in which each reserve will be funded, …
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)
… for the 2015-16 fiscal year. Background The Eldred Central School District, located in Orange and Sullivan Counties, has … the use of unexpended fund balance. … 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-b4-15-3Corinth Central School District – Financial Condition (2015M-68)
… our audit was to review the District’s financial condition for the period July 1, 2012 through February 28, 2015. … 1,200 students. General fund budgeted appropriations for the 2014-15 fiscal year are $20.7 million. Key Findings … did not prepare periodic year-end revenue projections for the Board. Key Recommendations Adopt general fund budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/05/corinth-central-school-district-financial-condition-2015m-68