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Ticonderoga Central School District – Financial Condition (2013M-154)
… Board of Education comprising nine elected Board members. Key Findings In recent years the District has struggled with … financial plan to improve the budget development process. Key Recommendations Continue to ensure that future budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/ticonderoga-central-school-district-financial-condition-2013m-154Oneonta City School District –Financial Condition (2013M-165)
… the 2012-13 fiscal year were approximately $33.2 million. Key Finding District officials have taken appropriate action … and used more than $400,000 of its available surplus. Key Recommendation There are no recommendations for this …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/oneonta-city-school-district-financial-condition-2013m-165Goshen Central School District – Financial Condition (2017M-46)
… the 2016-17 fiscal year total approximately $67 million. Key Findings In fiscal years 2011-12 through 2015-16, the … $2.1 million (25 percent) as of June 30, 2016. Key Recommendations Adopt budgets that represent the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/goshen-central-school-district-financial-condition-2017m-46Rensselaer City School District – Financial Condition (2016M-286)
… the 2016-17 fiscal year total approximately $23.9 million. Key Findings The Board did not adopt realistic, structurally … and capital plans to assist in addressing future needs. Key Recommendations Adopt structurally balanced budgets for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/rensselaer-city-school-district-financial-condition-2016m-286Valley Stream Thirteen Union Free School District – Purchasing (2016M-204)
… the 2015-16 fiscal year totaled approximately $47 million. Key Findings District officials did not have bid … and services from 14 vendors paid a total of $116,626. Key Recommendations Solicit bids for bus and van …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/valley-stream-thirteen-union-free-school-district-purchasing-2016m-204Valley Stream Union Free School District #24 – Leave Accruals and Separation Payments (2016M-335)
… the 2014-15 fiscal year were approximately $27 million. Key Findings District officials did not always account for … for the respective school year will be deemed forfeited. Key Recommendations Establish and implement procedures for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/valley-stream-union-free-school-district-24-leave-accruals-and-separationLyncourt Union Free School District – Financial Condition (2016M-62)
… 2015-16 fiscal year totaled approximately $9.9 million. Key Findings The Board adopted budgets for the three-year … allow it to facilitate the development of future finances. Key Recommendations Ensure that the amount of the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lyncourt-union-free-school-district-financial-condition-2016m-62Copenhagen Central School District – Financial Condition (2016M-142)
… The Copenhagen Central School District is located in the Towns of Champion, Rutland and Watertown in Jefferson County and the Towns of Denmark, … in Lewis County. The District, which operates one school with approximately 460 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/copenhagen-central-school-district-financial-condition-2016m-142KIPP Tech Valley Charter School – Enrollment and Billing (2012M-256)
… for the 2012-13 fiscal year are about $4.4 million. Key Findings We reviewed four resident school district bills … school year and the reconciliation appeared reasonable. Key Recommendation There are no recommendations for this …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/kipp-tech-valley-charter-school-enrollment-and-billing-2012m-256East Aurora Union Free School District – High School Extra-Classroom Activity Funds (2016M-163)
… and disbursed $188,000 during the 2014-15 fiscal year. Key Findings Not all ECA fund receipts were deposited in a … fund had apparently unaccounted-for cash totaling $3,563. Key Recommendations Deposit all cash receipts in a timely …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/east-aurora-union-free-school-district-high-school-extra-classroomFreeport Union Free School District – Financial Condition (2016M-300)
… 2015-16 fiscal year totaled approximately $167 million. Key Findings The District’s unrestricted fund balance was as … as of June 30, 2015, four of which were overfunded. Key Recommendations Develop a written plan to reduce the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/freeport-union-free-school-district-financial-condition-2016m-300Oakfield-Alabama Central School District – Budgeting (2016M-172)
… The Oakfield-Alabama Central School District is located in the Towns of Oakfield, Alabama, Batavia, Pembroke and Elba in Genesee County and the Town of Barre in Orleans County. The District, which operates three schools with approximately 870 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/oakfield-alabama-central-school-district-budgeting-2016m-172East Aurora Union Free School District - Procurement (2023M-125)
… Did not obtain competitive pricing or retain documentation to demonstrate quotes were obtained for 48 purchase and … and indicated that they have initiated or plan to initiate corrective action. … Determine whether the East …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/east-aurora-union-free-school-district-procurement-2023m-125Cicero Fire District – Financial Condition (2023M-132)
… effectively managed the District’s financial condition. Key Findings The Board did not ensure that financial reports … 2021 and 2022 financial statements, as required. Key Recommendations Ensure the Treasurer provides adequate …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/cicero-fire-district-financial-condition-2023m-132Saranac Central School District – Student State Aid (2023M-91)
… services in 10-month public and summer placements. Key Findings District officials did not properly claim State … officials who prepared and submitted State aid claims. Key Recommendations Establish procedures and provide …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-student-state-aid-2023m-91Town of Ballston - Water Fund Financial Operations (2023M-60)
… oversight of the water fund’s financial operations. Key Findings Officials did not provide adequate oversight of … determined they were not reviewed, approved or supported. Key Recommendations Develop and distribute written policies …
https://www.osc.ny.gov/local-government/audits/town/2023/12/15/town-ballston-water-fund-financial-operations-2023m-60Canajoharie Volunteer Fire Department – Financial Activities (2023M-135)
… activities were properly recorded and supported. Key Findings Department officials did not ensure that … the ability to be audited and approved before payment. Key Recommendations Provide clear guidance for maintaining …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/02/23/canajoharie-volunteer-fire-department-financial-activitiesBrentwood Union Free School District – Information Technology (2023M-83)
… training and implementing an IT contingency plan. Key Findings The Board and District officials did not … changing and disabling network user account access. Key Recommendations Periodically review network user accounts …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/brentwood-union-free-school-district-information-technology-2023m-83Dobbs Ferry Union Free School District – Facilities Department Overtime (2023M-120)
… Officials paid 10 employees $198,716 in overtime for emergency, non-emergency and absenteeism during the … conducted. While the Facilities Department overtime costs for the audit period examined accounted for 24 percent of Department employees’ total compensation, …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/dobbs-ferry-union-free-school-district-facilities-department-overtimeBrighter Choice Charter School for Girls – Non-Payroll Disbursements (2023M-72)
… Determine whether Brighter Choice Charter School for Girls (School) Board of Trustees (Board) and officials …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/22/brighter-choice-charter-school-girls-non-payroll-disbursements-2023m-72