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Pembroke Central School District – Financial Management (2016M-31)
… overestimated appropriations in the adopted budgets and did not use all of the annually appropriated fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/pembroke-central-school-district-financial-management-2016m-31Wilson Central School District – Reserves and Fuel Accountability (2016M-44)
… two schools with approximately 1,290 students, is governed by an elected seven-member Board of Education. Budgeted … of fuel and cannot be certain that all fuel purchased by the District was used for District purposes. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/wilson-central-school-district-reserves-and-fuel-accountability-2016m-44Sherman Central School District – Claims Processing (2016M-352)
Sherman Central School District Claims Processing 2016M352
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/sherman-central-school-district-claims-processing-2016m-352Van Hornesville-Owen D. Young Central School District – Financial Condition (2016M-63)
… D. Young Central School District is located in the Towns of Stark, Columbia, Danube, German Flats, Little Falls and Warren in Herkimer County, the Town of Minden in Montgomery County and the Town of Springfield in Otsego …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/van-hornesville-owen-d-young-central-school-district-financial-conditionHewlett-Woodmere Union Free School District – Financial Condition (2016M-402)
… schools with approximately 3,000 students, is governed by an elected seven-member Board of Education. Budgeted … The District’s budgeted appropriations were overestimated by $31.1 million (10.4 percent) from 2012-13 through 2014-15. … The Board overfunded six of the District’s reserve funds by almost $30.5 million and did not have documentation …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/hewlett-woodmere-union-free-school-district-financial-condition-2016m-402Town of Webb Union Free School District – Fund Balance (2016M-140)
… The Town of Webb Union Free School District is located in the Town of Webb in Herkimer County and the Town of Forestport in Oneida County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/town-webb-union-free-school-district-fund-balance-2016m-140North Collins Central School District – Financial Management (2016M-189)
… two schools with approximately 590 students, is governed by an elected seven-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-collins-central-school-district-financial-management-2016m-189Schenectady City School District – Financial Condition (2014M-168)
… totaled approximately $159 million. Key Findings The Board did not adopt a policy establishing the level of unrestricted …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/schenectady-city-school-district-financial-condition-2014m-168Caledonia-Mumford Central School District – Online Banking (2016M-227)
… District’s online banking transactions were safeguarded for the period July 1, 2014 through June 30, 2016. Background … seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $17.1 … bank. The District did not dedicate a separate computer for online transactions to limit access to online bank …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/21/caledonia-mumford-central-school-district-online-banking-2016m-227Niagara Falls City School District – Fuel Accountability (2015M-178)
… $126.4 million. Key Findings The main transportation contractor did not reimburse the District for all fuel used … non-District purposes. District officials permitted the contractor to control the entire fuel accountability process. … for District purposes and seek reimbursement from the contractor for excess fuel use for the period July 1, 2013 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/niagara-falls-city-school-district-fuel-accountability-2015m-178Hoosic Valley Central School District – Financial Management (2014M-6)
… appropriate provisions for the use of unexpended surplus funds and reserves. Key Recommendations Develop and adopt … plan that addresses the use of unexpended surplus funds in a manner that benefits District taxpayers. … Hoosic …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/hoosic-valley-central-school-district-financial-management-2014m-6Corning City School District – Procurement (2016M-222)
… The purpose of our audit was to review the District's procurement practices for the period July 1, 2014 through … approximately $102.5 million. Key Findings The District's procurement policy does not include procedures for the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/corning-city-school-district-procurement-2016m-222Cohoes City School District – Budgeting (2016M-111)
… schools with approximately 1,900 students, is governed by an elected seven-member Board of Education. Budgeted … unrestricted fund balance exceeded the statutory limit by approximately $1.5 million. The Board overestimated … budgets for the 2012-13 through 2014-15 fiscal years by a total of approximately $7.2 million. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cohoes-city-school-district-budgeting-2016m-111Minisink Valley Central School District – Financial Condition (2016M-26)
… The Minisink Valley Central School District is located in the Towns of Greenville, Minisink, Mount Hope and Wawayanda in Orange County and in parts of the Towns of Wallkill (Orange County) and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/minisink-valley-central-school-district-financial-condition-2016m-26Manhasset Union Free School District – Separation Payments (2016M-150)
… schools with approximately 3,340 students, is governed by an elected five-member Board of Education. Budgeted … overpaid seven employees for retirement incentives by total of $35,000 and underpaid four employees for unused vacation time by a total of $1,359. Key Recommendations Adopt written …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/manhasset-union-free-school-district-separation-payments-2016m-150Greenville Central School District – Information Technology (2016M-221)
… distributed or tested on a regular basis. The District’s web filter permitted categories that did not appear to be for … recovery policy is periodically updated. Adjust the web content filtering to ensure that staff and students are …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/greenville-central-school-district-information-technology-2016m-221Greater Amsterdam School District – Financial Condition (2016M-110)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … The Greater Amsterdam School District is located in the City of Amsterdam, the Town of Amsterdam and portions … of the 2013-14 and 2014-15 fiscal years. The District did not develop a multiyear financial plan to manage its fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/greater-amsterdam-school-district-financial-condition-2016m-110Middleburgh Central School District – Financial Condition (2013M-206)
… and are close to depleting those funds. District officials did not update the District’s long-term financial plan to …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/middleburgh-central-school-district-financial-condition-2013m-206Auburn Enlarged City School District – Employee Compensation and Benefits (2017M-153)
… The Auburn Enlarged City School District is located in the City of Auburn and Towns of Aurelius, Fleming, Owasco and Sennett in Cayuga County. The District, which operates seven schools …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/auburn-enlarged-city-school-district-employee-compensation-and-benefitsAlden Central School District – Financial Management (2016M-372)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for … The Alden Central School District (District) is located in the Towns of Alden, Lancaster, Marilla and Newstead in … million. Key Findings The Board and District officials did not prepare accurate budgets for the 2012-13 through 2015-16 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/alden-central-school-district-financial-management-2016m-372