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York Central School District – Online Banking (2016M-295)
… Both the Treasurer and Business Administrator have the ability to perform online banking transactions, but …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/york-central-school-district-online-banking-2016m-295Yorkshire-Pioneer Central School District – Financial Management (2015M-352)
… Freedom, Machias and Yorkshire in Cattaraugus County; Holland and Sardinia in Erie County; and Centerville in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/yorkshire-pioneer-central-school-district-financial-management-2015m-352Olean City School District – Financial Management (2016M-210)
… policy or plan for establishing, funding and using reserve funds. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/olean-city-school-district-financial-management-2016m-210Roxbury Central School District – Financial Condition (2013M-207)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2011, to May 23, 2013. Background The Roxbury Central School … results of the District’s operations were reasonably close to the budgeted estimates each year, the cumulative effect of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/01/roxbury-central-school-district-financial-condition-2013m-207Vestal Central School District – Fund Balances (2017M-91)
… 2015 through March 31, 2017. Background The Vestal Central School District is located in the Towns of Vestal and … Vestal Central School District Fund Balances 2017M91 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/vestal-central-school-district-fund-balances-2017m-91Tully Central School District – Financial Management (2016M-359)
… audit was to evaluate the District’s financial management for the period July 1, 2014 through December 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $19.7 … regularly update a multiyear financial and capital plan for a three- to five- year period that addresses the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/tully-central-school-district-financial-management-2016m-359Saugerties Central School District – Extra-Classroom Activities (2017M-77)
… 2015 through December 31, 2016. Background The Saugerties Central School District is located in the Towns of … accounting for all collections or remitting them to the central treasurers in a timely manner. Student treasurers did … received. Sales tax was not collected or remitted to the central treasurers and the annual sales tax returns were not …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/14/saugerties-central-school-district-extra-classroom-activities-2017m-77Pembroke Central School District – Financial Management (2016M-31)
… management of financial activities for the period July 1, 2012 through December 4, 2015. Background The Pembroke … District, which operates three schools with approximately 975 students, is governed by an elected five-member Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/pembroke-central-school-district-financial-management-2016m-31Pavilion Central School District – Financial Management (2017M-62)
… totaling $2.1 million during these years. The reserve fund policy did not stipulate the maximum funding levels for each reserve, the conditions necessary for using reserves to finance related … reducing District property taxes. Revise the reserve fund policy to ensure that it identifies optimal or targeted …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/23/pavilion-central-school-district-financial-management-2017m-62Sodus Central School District – Financial Management (2016M-392)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/sodus-central-school-district-financial-management-2016m-392Smithtown Central School District – Capital Projects (2016M-202)
… 30, 2015. Background The Smithtown Central School District is located in the Town of Smithtown in Suffolk County. The … operates 13 schools with approximately 9,700 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/smithtown-central-school-district-capital-projects-2016m-202Union-Endicott Central School District – Financial Management (2016M-100)
… January 6, 2016. Background The Union-Endicott Central School District is located in the Town of Union in Broome … 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-100Thousand Islands Central School District – Purchasing (2016M-283)
… disclose relationships pertaining to vendors that already do business with the District. Key Recommendations Revise the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/thousand-islands-central-school-district-purchasing-2016m-283Royalton-Hartland Central School District – Financial Condition (2015M-275)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition and budgeting … benefits taxpayers. Develop a written policy indicating how much money will be reserved, how each reserve will be funded and when the balances will be …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/royalton-hartland-central-school-district-financial-condition-2015m-275Schuylerville Central School District – Fund Balance (2016M-113)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/schuylerville-central-school-district-fund-balance-2016m-113Canton Central School District – Financial Condition (2013M-287)
… 31, 2013. Background The Canton Central School District is located in St. Lawrence County. The District is governed by the Board of Education which comprises nine …
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)
… expenditure projections in the District’s tentative budget for the 2013-14 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
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)
… 2009, to November 30, 2012. Background The Bolton Central School District is located in Warren County. The District is … Bolton Central School District Financial Condition 2013M58 …
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)
… The Andes Central School District (District) is located in Delaware County. The District is governed by a Board of … levels. They have appropriated funds they have not used in four of the last five fiscal years (2008-09 through … officials used $205,000 of appropriated fund balance in 2011-12, their unreserved fund balance increased to almost …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/andes-central-school-district-financial-management-2013m-250Amherst Central School District –Financial Condition (2016M-167)
… 2012 through May 31, 2016. Background The Amherst Central School District is located in the Towns of Amherst and … Amherst Central School District Financial Condition 2016M167 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/amherst-central-school-district-financial-condition-2016m-167