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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-111Elmira City School District – Financial Condition (2014M-348)
… students. Operating expenditures for the 2013-14 fiscal year totaled approximately $105 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/06/elmira-city-school-district-financial-condition-2014m-348Orchard Park Central School District – School Bus Procurement and Reserves (2013M-368)
… The District’s expenditures for the 2012-13 fiscal year totaled $82 million. Key Findings District officials did …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/orchard-park-central-school-district-school-bus-procurement-and-reservesNew Hyde Park-Garden City Park Union Free School District – Financial Management (2014M-7)
… of Education. District expenditures for the 2012-13 fiscal year totaled $33 million. Key Findings The District … the approval of District taxpayers. Over the five-year period, $4.8 million of unexpended surplus funds were …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/new-hyde-park-garden-city-park-union-free-school-district-financialAccounts Payable Advisory No. 9
… This advisory has been updated to reflect new requirements for entering a unique invoice number on vouchers payable to … Units must ensure there is a unique invoice number for each voucher. Due to National Grid’s billing cycle, … and two-digit year of the invoice ending service date. For information on how to process payments to National Grid, …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/9-complex-entity-national-gridHawthorne Cedar Knolls Union Free School District – Internal Controls Over Wire Transfers (2016M-183)
… controls over the District’s wire transfer process for the period July 1, 2014 through March 21, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled $22 million. Key Findings … District officials have not developed written procedures for wire transfers; there is also a lack of segregation of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hawthorne-cedar-knolls-union-free-school-district-internal-controls-overMinisink Valley Central School District – Financial Condition (2016M-26)
… Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $94 million. Key Findings Because … exceeded the statutory maximum of 4 percent of the ensuing year’s budget. District officials did not develop a plan to …
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)
… the District’s internal controls over the calculation and processing of separation payments for the period July 1, … The Manhasset Union Free School District is located in the Town of North Hempstead in Nassau County. The District, which operates three schools with approximately 3,340 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/manhasset-union-free-school-district-separation-payments-2016m-150Mount Pleasant-Blythedale Union Free School District – Short-Term Borrowing and Purchasing (2015M-365)
… short-term borrowing and internal controls over purchasing for the period July 1, 2014 through October 30, 2015. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $6.8 million. … flow, and could have saved $43,270 in interest payments for fiscal years 2012-13 through 2014-15. Not all purchase …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/mount-pleasant-blythedale-union-free-school-district-short-term-borrowingMorris Central School District – Financial Operations (2015M-251)
… Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $9.5 million. Key Findings The … to evaluate reserve fund balances and follow the five-year plan regarding the funding and use of such reserves. … …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/morris-central-school-district-financial-operations-2015m-251Greenville Central School District – Information Technology (2016M-221)
… Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $28.7 million. Key Findings The …
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)
… our audit was to review the District’s financial condition for the period July 1, 2012 through December 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $65 … multiyear financial plan to establish objectives for funding long-term needs. … Greater Amsterdam School …
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)
… The District’s general fund budget for the 2013-14 fiscal year is approximately $20.2 million. Key Findings Although …
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)
… 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-benefitsFishers 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-320Charter 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-andEdwards-Knox Central School District – Transportation State Aid and Reserve Funds (2016M-151)
… Purpose of Audit The purpose of our audit was to examine the District’s transportation State aid procedures … in a timely manner for all the transportation State aid to which it was entitled for new bus purchases and did not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/edwards-knox-central-school-district-transportation-state-aid-and-reserveEdgemont 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-servicesEast 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-332Bath 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