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Greenburgh Central School District – Payroll and Reserve Funds (2016M-242)
… County. The District, which operates six schools with approximately 2,000 students, is governed by an elected … Findings District officials have not provided employees with written procedures over payroll. District officials did …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/greenburgh-central-school-district-payroll-and-reserve-funds-2016m-242Franklin Square Union Free School District – Fund Balance (2016M-129)
… The District, which operates three elementary schools with approximately 1,840 students, is governed by a … Ensure the amount of unassigned fund balance complies with the statutory limits and reduce the amount of surplus …
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)
… audit was to evaluate the District’s financial condition for the period July 1, 2014 through August 6, 2015. … Board of Education. General fund budgeted appropriations for the 2015-16 fiscal year total $6.4 million. Key Findings … using them; District officials do not have long-term plans for reserve balance levels or usage. The reserves for …
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)
… is located in the Towns of Dewitt, LaFayette, Manlius, Onondaga and Pompey in Onondaga County. The District, which operates five schools with …
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)
… revenues exceeded expenditures by as much as $4.1 million and no amount of appropriated fund balance was used to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/huntington-union-free-school-district-financial-condition-2015m-356Ripley Central School District – Cost Savings and Budgeting (2014M-361)
… of the District’s unrestricted fund balance complies with the statutory limit. Ensure the unemployment insurance … and implement a plan for using the excess in compliance with statutory provisions. Monitor and periodically update …
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)
… 2012 through April 1, 2016. Background The Clymer Central School District is located in the Towns of Clymer, French … in Chautauqua County. The District, which operates one school with approximately 425 students, is governed by an … Clymer Central School District Financial Management 2016M187 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/clymer-central-school-district-financial-management-2016m-187Clyde-Savannah Central School District – Financial Condition (2015M-338)
… in Seneca County. The District, which operates two schools with approximately 840 students, is governed by an elected … reserved are necessary, reasonable and in compliance with statutory requirements. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/clyde-savannah-central-school-district-financial-condition-2015m-338New Lebanon Central School District – Financial Condition (2015M-222)
… Columbia County. The District, which operates two schools with approximately 420 students, is governed by an elected … reserved are necessary, reasonable and in compliance with statutory compliance and make transfers of those amounts …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/new-lebanon-central-school-district-financial-condition-2015m-222Cattaraugus-Little Valley Central School District – Financial Management (2016M-61)
… County. The District, which operates one school with approximately 1,000 students, is governed by an elected … the District’s unassigned fund balance is in compliance with statutory limits and develop a plan to use excess funds …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/cattaraugus-little-valley-central-school-district-financial-managementBarker Central School District – Purchasing (2016M-208)
… audit was to review the District’s purchasing practices for the period July 1, 2014 through April 6, 2016. Background … Board of Education. The District’s reported expenditures for the 2014-15 fiscal year totaled approximately $16.8 … written purchasing policy does not contain formal guidance for acquiring and documenting price quotes for purchases …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/barker-central-school-district-purchasing-2016m-208Margaretville Central School District – Fund Balance (2015M-55)
… Greene and Ulster counties and operates one school with approximately 380 students. The District is governed by … the District’s unrestricted fund balance is in compliance with Real Property Tax Law statutory limits and reduce the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/margaretville-central-school-district-fund-balance-2015m-55Amityville Union Free School District – Payroll (2016M-155)
… Suffolk County. The District, which operates five schools with approximately 3,200 students, is governed by an elected … Overtime payments included work of a routine nature that, with proper scheduling, may have been avoidable. Although the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/amityville-union-free-school-district-payroll-2016m-155Jasper-Troupsburg Central School District – Financial Condition (2015M-22)
… Steuben County. The District, which operates two schools with approximately 540 students, is governed by an elected … and school lunch funds that are structurally balanced with recurring expenditures funded by recurring revenues. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/27/jasper-troupsburg-central-school-district-financial-condition-2015m-22Portville Central School District – Financial Condition (2013M-384)
… in Cattaraugus County. The District operates one school with approximately 1,000 students and is governed by an … that the unexpended surplus fund balance is in compliance with Real Property Tax Law statutory limits and develop a …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/portville-central-school-district-financial-condition-2013m-384Port Byron Central School District – Financial Condition (2014M-71)
… seven-member Board of Education, operates two schools with approximately 1,000 students. Budgeted appropriations … should be managed. Key Recommendations Develop budgets with realistic estimates of appropriated fund balance. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/03/port-byron-central-school-district-financial-condition-2014m-71Town of Stephentown – Records and Reports (2012M-209)
… 31, 2011. Background The Town of Stephentown is located in Rensselaer County, and has a population of approximately … accounting records are complete, accurate, and maintained in a timely manner. Perform complete and accurate monthly …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-stephentown-records-and-reports-2012m-209City of Niagara Falls – Financial Condition (2017M-170)
… located in Niagara County and encompasses approximately 17 square miles. The City Council, composed of five elected …
https://www.osc.ny.gov/local-government/audits/city/2017/09/15/city-niagara-falls-financial-condition-2017m-170Dalton-Nunda Central School District – Separation Payments (2015M-142)
… Wyoming County. The District, which operates two schools with approximately 725 students, is governed by an elected … One employee was paid $15,895 that was not consistent with the written collective bargaining agreement, one …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/18/dalton-nunda-central-school-district-separation-payments-2015m-142Copiague Union Free School District – Check Signing (2015M-181)
… $112.5 million. Key Findings The District’s check signature policy permits any one of the Board President, … checks. Key Recommendations Amend the District’s check signature policy to require the Treasurer to sign all checks … Education Law. The Treasurer and any other official whose signature is required should maintain custody of their …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/copiague-union-free-school-district-check-signing-2015m-181