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Stamford Central School District – Fund Balances (2016M-106)
… 20, 2016. Background The Stamford Central School District is located in the Towns of Stamford, Harpersfield, Kortright … which operates one school with approximately 340 students, is governed by an elected five-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/stamford-central-school-district-fund-balances-2016m-106Sodus 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-392Silver Creek Central School District – Financial Condition (2015M-321)
… Central School District is located in the Towns of Hanover and Sheridan in Chautauqua County and the Town of Brant in Erie County. The District, which … District’s unrestricted fund balance totaled $2.7 million and was 12 percent of the 2015-16 budgeted appropriations, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/silver-creek-central-school-district-financial-condition-2015m-321Sherman Central School District – Claims Processing (2016M-352)
… the Towns of Chautauqua, Clymer, French Creek, Mina, North Harmony, Ripley, Sherman and Westfield in Chautauqua County. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/sherman-central-school-district-claims-processing-2016m-352Union-Endicott Central School District – Financial Management (2016M-100)
… The Union-Endicott 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 schools …
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)
… and distribute written procedures for the collection, recording and deposit of student fees and for the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/sewanhaka-central-high-school-district-student-fees-2016m-296Royalton-Hartland Central School District – Financial Condition (2015M-275)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition and budgeting … Develop realistic estimates of appropriations and the use of fund balance in the annual budget. Develop a plan to … benefits taxpayers. Develop a written policy indicating how much money will be reserved, how each reserve will be …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/royalton-hartland-central-school-district-financial-condition-2015m-275Randolph Academy Union Free School District – Financial Management (2015M-248)
… The purpose of our audit was to review the District’s financial management practices for the period July 1, 2009 … Randolph Academy Union Free School District Financial Management 2015M248 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/randolph-academy-union-free-school-district-financial-management-2015mWhitesville Central School District – Financial Management (2016M-313)
… The Whitesville Central School District is located in the Towns of Independence and Willing in Allegany County and the Town of West Union in Steuben County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/whitesville-central-school-district-financial-management-2016m-313Wilson Central School District – Reserves and Fuel Accountability (2016M-44)
… 22, 2015. Background The Wilson Central School District is located in the Towns of Wilson, Cambria, Lockport, Newfane … operates two schools with approximately 1,290 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/wilson-central-school-district-reserves-and-fuel-accountability-2016m-44Mount Pleasant-Blythedale Union Free School District – Short-Term Borrowing and Purchasing (2015M-365)
… July 1, 2014 through October 30, 2015. Background The Mount Pleasant-Blythedale Union Free School District, a … by the State Legislature, is located in the Town of Mount Pleasant, Westchester County. The District, which … Mount PleasantBlythedale Union Free School District ShortTerm …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/mount-pleasant-blythedale-union-free-school-district-short-term-borrowingPeru Central School District – Extra-Classroom Activity Funds (2017M-69)
… were not in agreement with the central treasurer’s ledger. Key Recommendations Review and verify the accuracy of … Ensure each club maintains an accurate student ledger. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/peru-central-school-district-extra-classroom-activity-funds-2017m-69Port Jervis City School District – Financial Condition (2016M-319)
… 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)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … District has not established a reserve fund policy stating how much would be set aside in each reserve, how each reserve … Develop realistic estimates of appropriations and the use of fund balance in the annual budget. Establish reserve …
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)
… 4, 2015. Background The Pembroke Central School District is located in the Towns of Pembroke, Darien, Batavia and … operates three schools with approximately 975 students, is governed by an elected five-member Board of Education. …
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)
… Purpose of Audit The purpose of our audit was to determine if leave accrual records were … Patchogue-Medford Union Free School District is located in the Town of Brookhaven, Suffolk County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/patchogue-medford-union-free-school-district-leave-accruals-2016m-236Town of Webb Union Free School District – Fund Balance (2016M-140)
… Background The Town of Webb Union Free School District is located in the Town of Webb in Herkimer County and the … which operates one school with approximately 270 students, is governed by an elected five-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/town-webb-union-free-school-district-fund-balance-2016m-140Hammond Central School District – Payroll (2016M-398)
… Purpose of Audit The purpose of our audit was to evaluate the … compensatory time use was inaccurately recorded. The head custodian did not maintain time records for his custodial, transportation supervisor or bus …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/17/hammond-central-school-district-payroll-2016m-398Morris Central School District – Financial Operations (2015M-251)
… one school with approximately 500 students, is governed by an elected five-member Board of Education. Budgeted … claims for goods and services are audited and approved by someone other than the BOCES claims auditor. Discontinue …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/morris-central-school-district-financial-operations-2015m-251Minisink Valley Central School District – Financial Condition (2016M-26)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Minisink, Mount Hope and Wawayanda in Orange County and in parts of the Towns of Wallkill (Orange County) and Mamakating …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/minisink-valley-central-school-district-financial-condition-2016m-26