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Van Hornesville-Owen D. Young Central School District – Financial Condition (2016M-63)

… Audit The purpose of our audit was to review the District’s financial condition for the period July 1, 2013 through September 30, 2015. … the Town of Minden in Montgomery County and the Town of Springfield in Otsego County. The District, which operates …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/van-hornesville-owen-d-young-central-school-district-financial-condition

Western New York Maritime Charter School – Financial Operations (2015M-124)

… The Western New York Maritime Charter School, which is located in the City of Buffalo, is a public school financed by local, State and federal … $4.8 million. Key Findings The School does not have written policies or procedures to specify what types of …

https://www.osc.ny.gov/local-government/audits/charter-school/2015/10/02/western-new-york-maritime-charter-school-financial-operations-2015m-124

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

… Board of 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)

… Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $32.3 million. Key Findings Not …

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)

… Corning City School District is located in the Towns of Big Flats and Catlin in Chemung County; the Towns of Dix and …

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)

… Albany County. The District, which operates five schools with approximately 1,900 students, is governed by an elected …

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)

… $73.4 million. Key Findings District officials have generally established effective payroll-related policies and procedures but have not established formal and adequate policies and …

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)

… process and compliance with State legislation known as the Five Point Plan for the period July 1, 2014 through June 30, … with approximately 70 students, is governed by an elected five-member Board of Education. Expenditures for the 2014-15 … issue an RFP for external audit services at least every five years. …

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)

… if the Board provided sufficient oversight of the Middle School construction project and of the management … $6.8 million in project-related expenses for the Middle School project. The Middle School project exceeded the authorized cost by $2.6 … Charter School of Educational Excellence Middle School Capital Project and Board Oversight of the …

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)

… Central School District is located in the Towns of Canton, Clare, Edwards, Fine, Hermon, Pierrepont and Russell … million and did not adopt a reserve policy. The District used funds from its retirement contribution reserve for a …

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)

… County. The District, which operates three schools with approximately 1,900 students, is governed by an elected …

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)

… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … Recommendations Revise the District’s fund balance policy to ensure compliance with statutory requirements and use the … of unrestricted fund balance that is not needed to fund operations. Adopt budgets with realistic expenditure …

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)

… Findings The Board did not adopt a written reserve fund policy. District officials could not provide evidence that … $297,000. Key Recommendations Develop a written policy that indicates the amount of funds to be reserved, how … when the balances will be used to finance related costs. Return money improperly maintained in the debt reserve to the …

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)

… The Hewlett-Woodmere Union Free School District is located in the Town of Hempstead, Nassau County. The District, which … schools with approximately 3,000 students, is governed by an elected seven-member Board of Education. Budgeted … fund balance totaling $9.6 million was not used, resulting in the District’s unrestricted fund balance exceeding the …

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)

… Background The Hannibal Central School District is located in Cayuga and Oswego Counties. The District, which is … District officials overestimated operating expenditures in each of the last three fiscal years and appropriated … use of fund balance in the annual budget. Ensure that the amount of the District’s fund balance is in compliance with …

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)

… condition for the period July 1, 2012 through November 30, 2015. Background The Town of Webb Union Free School …

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)

… District, which operates one school with approximately 300 students, is governed by an elected seven-member Board of … records for his custodial, transportation supervisor or bus driver positions. Key Recommendation Segregate the …

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)

… Purpose of Audit The purpose of our audit was to review BOCES’ budget transfer and … November 30, 2015. Background The Western Suffolk Board of Cooperative Educational Services (BOCES) is an association … Western Suffolk Board of Cooperative Educational Services Budget Transfers and …

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