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Downsville Central School District – Fund Balance (2016M-79)

… Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $9.9 million. Key Findings …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/downsville-central-school-district-fund-balance-2016m-79

Dansville Central School District – Separation Payments (2016M-102)

… The Dansville Central School District is located in the Towns of Conesus, Groveland, North Dansville, Ossian, Sparta, Springwater and West Sparta in Livingston County, and the Towns of Dansville and Wayland in Steuben County. The District, which operates three schools …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/dansville-central-school-district-separation-payments-2016m-102

Corning City School District – Procurement (2016M-222)

… Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $102.5 million. Key Findings The …

https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/corning-city-school-district-procurement-2016m-222

Cohoes City School District – Budgeting (2016M-111)

… June 30, 2015. Background The Cohoes City School District is located in the City of Cohoes in Albany County. The … $40.3 million. Key Findings The District did not have a formal plan for funding reserves, determining how much should be accumulated and how and when the funds …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cohoes-city-school-district-budgeting-2016m-111

Auburn Enlarged City School District – Employee Compensation and Benefits (2017M-153)

… General fund appropriations for the 2016-17 fiscal year totaled approximately $73.4 million. Key Findings …

https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/auburn-enlarged-city-school-district-employee-compensation-and-benefits

Fishers Island Union Free School District – Five Point Plan (2015M-320)

… Board of Education. Expenditures for the 2014-15 fiscal year totaled approximately $3.7 million. Key Findings The …

https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/fishers-island-union-free-school-district-five-point-plan-2015m-320

Charter School of Educational Excellence – Middle School Capital Project and Board Oversight of the Management Company (2015M-7)

… June 30, 2014. Operating expenses for the 2013-14 fiscal year totaled approximately $10 million. Key Findings School …

https://www.osc.ny.gov/local-government/audits/charter-school/2015/05/08/charter-school-educational-excellence-middle-school-capital-project-and

Edwards-Knox Central School District – Transportation State Aid and Reserve Funds (2016M-151)

… Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $13.3 million. Key Findings The …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/edwards-knox-central-school-district-transportation-state-aid-and-reserve

Edgemont Union Free School District – Procurement of Professional Services (2016M-126)

… Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $54.1 million. Key Findings The …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/edgemont-union-free-school-district-procurement-professional-services

East Meadow Union Free School District – Financial Condition (2015M-332)

… The East Meadow Union Free School District is located in the Town of Hempstead, Nassau County. The District, which … requirements and use the surplus unrestricted fund balance in a manner that benefits District residents. Discontinue the practice of adopting budgets that result in the appropriation of unrestricted fund balance that is not …

https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/east-meadow-union-free-school-district-financial-condition-2015m-332

Bath Central School District – Reserves (2016M-401)

… Background The Bath Central School District is located in the Towns of Avoca, Bath, Cameron, Thurston, Urbana and Wheeler in Steuben County. The District, which operates three schools with approximately 1,500 students, is governed by a …

https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/bath-central-school-district-reserves-2016m-401

Hewlett-Woodmere Union Free School District – Financial Condition (2016M-402)

… Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $113.6 million. Key Findings The … the Board overestimated expenditures over the three-year period, the appropriated fund balance totaling $9.6 …

https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/hewlett-woodmere-union-free-school-district-financial-condition-2016m-402

Hannibal Central School District – Financial Condition (2017M-23)

… an effective multiyear financial or capital plan to define how reserves and unrestricted fund balance in the general and …

https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/hannibal-central-school-district-financial-condition-2017m-23

Town 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 with approximately 270 students, is governed by an elected …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/town-webb-union-free-school-district-fund-balance-2016m-140

Hammond Central School District – Payroll (2016M-398)

… compensatory time use was inaccurately recorded. The head custodian did not maintain time records for his custodial, … leave and compensatory time records. Ensure that the head custodian maintains detailed time records for each position …

https://www.osc.ny.gov/local-government/audits/school-district/2017/02/17/hammond-central-school-district-payroll-2016m-398

Western Suffolk Board of Cooperative Educational Services – Budget Transfers and Confirming Purchase Orders (2016M-218)

… component districts educate approximately 93,000 students in the western area of Suffolk County. BOCES is governed by a … Key Recommendations Ensure that budget transfers in excess of $25,000 are presented to the Board for approval …

https://www.osc.ny.gov/local-government/audits/boces/2016/09/30/western-suffolk-board-cooperative-educational-services-budget-transfers-and

Norwood-Norfolk Central School District – Claims Auditing (2016M-288)

… Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $21 million. Key Findings District …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/norwood-norfolk-central-school-district-claims-auditing-2016m-288

West Islip Union Free School District – Payroll (2016M-78)

… Purpose of Audit The purpose of our audit was to examine the District’s payroll process for the period July … all aspects of payroll transactions. If it is impractical to adequately segregate the payroll clerks’ duties, District …

https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/west-islip-union-free-school-district-payroll-2016m-78