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Port Jervis City School District – Financial Condition (2016M-319)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … schools with approximately 2,500 students, is governed by an elected nine-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/port-jervis-city-school-district-financial-condition-2016m-319Pleasantville Union Free School District – Financial Condition (2015M-311)
… The Pleasantville Union Free School District is located in the Village of Pleasantville in Westchester County. The District, which operates three … a reserve fund policy stating how much would be set aside in each reserve, how each reserve would be funded or when …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/pleasantville-union-free-school-district-financial-condition-2015m-311Pembroke Central School District – Financial Management (2016M-31)
… Background The Pembroke Central School District is located in the Towns of Pembroke, Darien, Batavia and Alexander in Genesee County. The District, which operates three schools … The District consistently overestimated appropriations in the adopted budgets and did not use all of the annually …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/pembroke-central-school-district-financial-management-2016m-31Patchogue-Medford Union Free School District – Leave Accruals (2016M-236)
… Patchogue-Medford Union Free School District is located in the Town of Brookhaven, Suffolk County. The District, … and reviewing leave accruals. Award personal days in accordance with individual contracts and CBAs. Develop a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/patchogue-medford-union-free-school-district-leave-accruals-2016m-236Wilson Central School District – Reserves and Fuel Accountability (2016M-44)
… Purpose of Audit The purpose of our audit was to examine the District’s reserves and accountability over fuel used for student transportation for the period July 1, 2011 … 22, 2015. Background The Wilson Central School District is located in the Towns of Wilson, Cambria, Lockport, Newfane …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/wilson-central-school-district-reserves-and-fuel-accountability-2016m-44Sodus Central School District – Financial Management (2016M-392)
… Background The Sodus Central School District is located in the Towns Arcadia and Sodus, Wayne County. The District, … fiscal years 2012-13 through 2015-16, operations resulted in 84 percent of appropriated fund balance remaining unused … Discontinue the practice of adopting budgets that result in the appropriation of fund balance and reserve funds that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/sodus-central-school-district-financial-management-2016m-392Sherman Central School District – Claims Processing (2016M-352)
… Background The Sherman Central School District is located in the Towns of Chautauqua, Clymer, French Creek, Mina, North Harmony, Ripley, Sherman and Westfield in Chautauqua County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/sherman-central-school-district-claims-processing-2016m-352Union Springs Central School District – Retiree Health Insurance Contributions (2016M-75)
… Purpose of Audit The purpose of our audit was to assess the controls over retiree health … schools with approximately 817 students, is governed by an elected nine-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/union-springs-central-school-district-retiree-health-insuranceUnion-Endicott Central School District – Financial Management (2016M-100)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Central School District is located in the Town of Union in Broome County and the Town of Owego in Tioga County. The District, which operates six …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/union-endicott-central-school-district-financial-management-2016m-100Sewanhaka Central High School District – Student Fees (2016M-296)
… approximately $178.8 million. Key Findings The Board does not have a policy on cash receipts. None of the finance …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/sewanhaka-central-high-school-district-student-fees-2016m-296Oxford Academy and Central School District – Financial Management (2016M-6)
… balance were reasonable. District officials appropriated a combined total of approximately $1.7 million of fund balance as a financing source in the annual budgets from 2011-12 through … budgets with appropriated fund balance that will not be used to fund operations. … Oxford Academy and Central …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/oxford-academy-and-central-school-district-financial-management-2016m-6Personal Income Tax Refunds
… (Department) for payment were appropriate and processed in accordance with applicable New York State tax laws and … refunds totaling about $43.9 million, as summarized in the following table: Refunds Reason for Stopping Refunds …
https://www.osc.ny.gov/state-agencies/audits/2017/06/07/personal-income-tax-refundsAnnual Audit
… Purpose The objective of our examination was to determine whether … claims totaling over $830 million for four sole custody funds in 2016 – the Uninsured Employers Fund, the Special …
https://www.osc.ny.gov/state-agencies/audits/2017/06/02/annual-auditCato-Meridian Central School District – Procurement of Professional Services (2016M-13)
… Audit The purpose of our audit was to review the process and procedures to procure professional services for the … is located in the Towns of Cato, Conquest, Ira, Sterling and Victory in Cayuga County, the Towns of Granby and Hannibal in Oswego County, the Town of Lysander in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/cato-meridian-central-school-district-procurement-professional-servicesMonroe 2-Orleans Board of Cooperative Educational Services – Software Management (2015M-56)
… Maintain a comprehensive software inventory list of all BOCES-owned software and the total number of …
https://www.osc.ny.gov/local-government/audits/boces/2015/09/04/monroe-2-orleans-board-cooperative-educational-services-software-management-2015mCaledonia-Mumford Central School District – Online Banking (2016M-227)
… Genesee County, the Town of Caledonia in Livingston County and the Towns of Chili, Riga and Wheatland in Monroe County. The District, which operates … limit access to online bank accounts. Both the Treasurer and Business Manager perform online banking transactions, but …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/21/caledonia-mumford-central-school-district-online-banking-2016m-227Minisink 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-26Penfield Central School District – Financial Management (2015M-162)
… of Audit The purpose of our audit was to evaluate the District’s financial management for the period July 1, 2011 through May 7, 2015. Background The Penfield Central School District is located in the Towns of Penfield, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/30/penfield-central-school-district-financial-management-2015m-162Niagara Falls City School District – Fuel Accountability (2015M-178)
… The Niagara Falls City School District is located in Niagara County. The District, which operates 11 schools …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/niagara-falls-city-school-district-fuel-accountability-2015m-178Chautauqua Lake Central School District – Nonresident Tuition (2016M-7)
… Purpose of Audit The purpose of our audit was to review the District’s nonresident tuition billing procedures for the … November 19, 2015. Background The Chautauqua Lake Central School District is located in the Towns of Chautauqua, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/chautauqua-lake-central-school-district-nonresident-tuition-2016m-7