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Chenango Valley Central School District -- Budget Review (B17-4-5)
… their proposed budget for the next succeeding fiscal year. Key Finding We found that the significant revenue and … projections in the proposed budget are reasonable. Key Recommendations This budget review did not contain any …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/chenango-valley-central-school-district-budget-review-b17-4-5Franklin Square Union Free School District – Fund Balance (2016M-129)
… 2015-16 fiscal year totaled approximately $36.7 million. Key Findings Unrestricted fund balance has exceeded the 4 … levy and use fund balance to close projected budget gaps. Key Recommendations Ensure the amount of unassigned fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/franklin-square-union-free-school-district-fund-balance-2016m-129Jefferson Central School District – Fund Balances (2015M-236)
… for the 2015-16 fiscal year total $6.4 million. Key Findings Reserve balances accumulated to significant … to the amounts necessary for their stated purposes. Key Recommendations Establish formal spending levels and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/jefferson-central-school-district-fund-balances-2015m-236Jamesville-Dewitt Central School District – Procurement (2016M-264)
… for the 2015-16 fiscal year totaled $52.5 million. Key Findings The District’s purchasing policy does not … costing less than the competitive bidding thresholds. Key Recommendations Amend the purchasing policy to include …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/jamesville-dewitt-central-school-district-procurement-2016m-264Huntington Union Free School District – Financial Condition (2015M-356)
… for the 2015-16 fiscal year are $120.4 million. Key Findings From 2012-13 through 2014-15, total actual … increased beyond 4 percent of the ensuing year’s budget. Key Recommendations Develop procedures to ensure it adopts …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/huntington-union-free-school-district-financial-condition-2015m-356Hermon-DeKalb Central School District – Segregation of Duties (2016M-35)
… the 2015-16 fiscal year total approximately $9.2 million. Key Findings District officials and employees did not always … administrative rights to the District’s financial system. Key Recommendations Periodically review the adopted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/hermon-dekalb-central-school-district-segregation-duties-2016m-35Oppenheim-Ephratah Central School District – Business Office Operations (2013M-70)
… funded primarily with real property taxes and State aid. Key Finding The District established adequate internal … reviews of the work performed as mitigating controls. Key Recommendation There are no recommendations for this …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/oppenheim-ephratah-central-school-district-business-office-operationsLake George Central School District – Internal Controls Over Payroll (2013M-122)
… July 1, 2011, through January 31, 2013. Background The Lake George Central School District is located in the Village of Lake George and the Towns of Lake George, Queensbury, Bolton, and Fort Ann in Warren and … Lake George Central School District Internal Controls Over …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/02/lake-george-central-school-district-internal-controls-over-payroll-2013mEast Williston Union Free School District – Extra-Classroom Activities (2016M-103)
… the 2015-16 fiscal year total approximately $56 million. Key Findings The Central Treasurer did not issue pre-numbered … clubs as required by the District’s written guidelines. Key Recommendations Ensure the Central Treasurer issues …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/east-williston-union-free-school-district-extra-classroom-activitiesEast Rockaway Union Free School District – Purchasing (2015M-253)
… the 2015-16 fiscal year total approximately $38 million. Key Findings The District did not always use competition when … necessary quote documentation with the claim vouchers. Key Recommendations Ensure that District officials and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/east-rockaway-union-free-school-district-purchasing-2015m-253Cooperstown Central School District – School Lunch Fund Financial Condition (2016M-86)
… lunch fund for the 2015-16 fiscal year totaled $422,000. Key Finding District officials have not performed a … areas where they could cut costs or enhance revenues. Key Recommendation Complete a cost-per-meal analysis and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cooperstown-central-school-district-school-lunch-fund-financial-conditionRipley Central School District – Cost Savings and Budgeting (2014M-361)
… 2013-14 fiscal year totaled approximately $8.1 million. Key Findings The District had unrestricted fund balance that … developed a written and detailed multiyear financial plan. Key Recommendations Ensure the amount of the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/03/ripley-central-school-district-cost-savings-and-budgeting-2014m-361Clymer Central School District – Financial Management (2016M-187)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for the period July 1, 2012 through April 1, 2016. Background … is in compliance with statutory limits and develop a plan to use the surplus funds. Review all reserves at least …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/clymer-central-school-district-financial-management-2016m-187New Lebanon Central School District – Financial Condition (2015M-222)
… 2014-15 fiscal year totaled approximately $12.4 million. Key Findings District officials have overstated liabilities … at levels that were generally higher than necessary. Key Recommendations Provide the appropriate transparency …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/new-lebanon-central-school-district-financial-condition-2015m-222Newburgh Preparatory Charter High School – Board Oversight and Disbursements (2015M-123)
… 2013-14 fiscal year totaled approximately $1.3 million. Key Findings The Board did not receive adequate monthly … Not all payments were properly documented. Key Recommendations Ensure that financial records and reports …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/08/21/newburgh-preparatory-charter-high-school-board-oversight-and-disbursementsCattaraugus-Little Valley Central School District – Financial Management (2016M-61)
… the 2015-16 fiscal year total approximately $24.6 million. Key Findings District officials overestimated appropriations … limits. Two general fund reserves were overfunded. Key Recommendations Develop realistic estimates of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/cattaraugus-little-valley-central-school-district-financial-managementCattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services – Financial Management (2016M-77)
… the 2015-16 fiscal year totaled approximately $65 million. Key Findings From fiscal years 2012-13 through 2014-15, the … returned to the component and participating districts. Key Recommendations Develop reasonable budget appropriation …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-financialCamden Central School District – Financial Condition (2016M-51)
… the 2015-16 fiscal year total approximately $51.2 million. Key Findings The Board did not develop reasonable budgets. … maintained excessive balances in three reserve funds. Key Recommendations Adopt budgets with realistic estimates of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/camden-central-school-district-financial-condition-2016m-51Barker Central School District – Purchasing (2016M-208)
… 2014-15 fiscal year totaled approximately $16.8 million. Key Findings The District’s written purchasing policy does … for purchases under the competitive bidding thresholds. Key Recommendations Revise the purchasing policy to indicate …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/barker-central-school-district-purchasing-2016m-208Babylon Union Free School District – Financial Condition (2015M-323)
… the 2015-16 fiscal year total approximately $48.8 million. Key Findings Because the District consistently overestimated … of its four reserve funds, and one fund was overfunded. Key Recommendations Use the surplus unrestricted fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/babylon-union-free-school-district-financial-condition-2015m-323