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Randolph Central School District – Financial Management (2014M-20)
… audit was to evaluate the District’s financial operations for the period of July 1, 2008 through December 13, 2013. … of Coldspring, Conewango, Leon, Napoli, Randolph, Red House and South Valley in Cattaraugus County and the Towns of … with approximately 970 students. Budgeted appropriations for the 2013-14 fiscal year total approximately $18.7 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/randolph-central-school-district-financial-management-2014m-20Port Byron Central School District – Financial Condition (2014M-71)
… July 1, 2012 through October 22, 2013. Background The Port Byron Central School District is located in the Village of Port Byron and the Towns of Mentz, Montezuma, Conquest, … Port Byron Central School District Financial Condition 2014M71 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/03/port-byron-central-school-district-financial-condition-2014m-71Starpoint Central School District – Financial Condition (2015M-266)
… has not used its debt reserve to fund debt payments, as required. Key Recommendations Develop realistic estimates of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/starpoint-central-school-district-financial-condition-2015m-266Springville-Griffith Institute Central School District – Financial Management (2015M-221)
… Purpose of Audit The purpose of our audit was to evaluate the financial operations of the District for the … Perform an in-depth review of interfund loans to determine the actual amount owed by each fund. Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/springville-griffith-institute-central-school-district-financialSouth Kortright Central School District – Retiree Health Insurance Contributions (2016M-148)
… Background The South Kortright Central School District is located in the Towns of Bovina, Delhi, Harpersfield, … which operates one school with approximately 395 students, is governed by an elected five-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/south-kortright-central-school-district-retiree-health-insuranceSharon Springs Central School District – Financial Condition (2016M-39)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Springs Central School District is located in the Towns of Carlisle, Seward and Sharon in Schoharie County, the Towns …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/sharon-springs-central-school-district-financial-condition-2016m-39Remsen Central School District – Fund Balance and Reserves (2015M-306)
… Boonville and Forestport in Oneida County and the Towns of Ohio and Russia in Herkimer County. The District, which operates two schools with approximately 460 students, is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/remsen-central-school-district-fund-balance-and-reserves-2015m-306Raquette Lake Union Free School District – Monitoring Financial Condition (2016M-203)
… Hamilton County and is governed by an elected five-member Board of Education. The District operates no schools and has … Key Findings The Board did not receive monthly budget status reports. Revenues, expenditures and balance sheet … that all required reports, including quarterly budget status reports, are provided to the Board. Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/raquette-lake-union-free-school-district-monitoring-financial-conditionNorth Salem Central School District – Time and Attendance (2016M-209)
… Purpose of Audit The purpose of our audit was to determine if District officials provided sufficient … and formal written procedures over payroll timekeeping to ensure that employees’ leave and work time was accurately … more comprehensive policies that incorporate duties to be completed and records to be maintained for time and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-salem-central-school-district-time-and-attendance-2016m-209Gowanda Central School District – Financial Management (2016M-368)
… 1, 2016. Background The Gowanda Central School District is located in Cattaraugus, Chautauqua and Erie Counties. The … operates three schools with approximately 1,175 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/gowanda-central-school-district-financial-management-2016m-368Wells Central School District – Financial Condition Management (2017M-70)
… general fund balance for the period July 1, 2013 through November 30, 2016. Background The Wells Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/wells-central-school-district-financial-condition-management-2017m-70Shoreham-Wading River Central School District – Financial Management (2017M-75)
… The Shoreham-Wading River Central School District is located in the Towns of Brookhaven and Riverhead, Suffolk County. The District, which is governed by an elected seven-member Board of Education, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/16/shoreham-wading-river-central-school-district-financial-management-2017mPhoenix Central School District – Financial Condition (2017M-96)
… of Granby, Hastings, Palermo, Schroeppel and Volney in Oswego County and the Towns of Clay and Lysander in Onondaga …
https://www.osc.ny.gov/local-government/audits/school-district/2017/08/04/phoenix-central-school-district-financial-condition-2017m-96Putnam Central School District – Budgeting (2015M-243)
… Background The Putnam Central School District is located in the Towns of Putnam and Dresden in Washington County and the Town of Ticonderoga in Essex County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/putnam-central-school-district-budgeting-2015m-243Parishville-Hopkinton Central School District – Financial Management (2017M-72)
… The Parishville-Hopkinton Central School District is located in the Towns of Hopkinton, Parishville, Potsdam … County and has approximately 430 students. The District is governed by a Board of Education. General fund budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/16/parishville-hopkinton-central-school-district-financial-management-2017mMorrisville-Eaton Central School District – Online Banking (2017M-98)
… was to determine whether District officials ensured online banking transactions were appropriate for the period July 1, … million. Key Findings The Board did not adopt an online banking policy defining authorization, process and monitoring of online banking transactions. District officials did not properly …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/morrisville-eaton-central-school-district-online-banking-2017m-98Ogdensburg City School District – Payroll (2016M-250)
… through March 31, 2016. Background The Ogdensburg City School District is located in the City of Ogdensburg and the … Ogdensburg City School District Payroll 2016M250 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/ogdensburg-city-school-district-payroll-2016m-250Wallkill Central School District – Financial Management (2015M-294)
… Purpose of Audit The purpose of our audit was to review the District’s financial … Wallkill Central School District is located in the Towns of Newburgh, Montgomery, Gardiner, Plattekill and Shawangunk, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/wallkill-central-school-district-financial-management-2015m-294West Genesee Central School District – Segregation of Duties (2016M-303)
… in the Towns of Camillus, Geddes, Onondaga, Elbridge and Van Buren in Onondaga County. The District, which … Department. Key duties of cash handling, recordkeeping and reconciliation are concentrated with one position, and there was no process in place for someone independent …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/west-genesee-central-school-district-segregation-duties-2016m-303Lockport City School District – Monitoring Transportation Contracts and Costs (2015M-200)
… The purpose of our audit was to evaluate the District’s transportation operations for the period July 1, 2013 through … or proposals for primary transportations services and the transportation consultant did not provide all of the services … responsibility. The mileage information submitted by the transportation vendor for fuel reimbursements was not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/lockport-city-school-district-monitoring-transportation-contracts-and