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Brushton-Moira Central School District – Financial Condition (2015M-340)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period … of fund balance or reserves that are not used to finance operations. Ensure that the amount of unrestricted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/brushton-moira-central-school-district-financial-condition-2015m-340Bradford Central School District – Financial Management (2016M-253)
… amount of accumulated fund balance, continued to raise the tax levy by an average of 2 percent each year or a total of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/bradford-central-school-district-financial-management-2016m-253Health Sciences Charter School - Student Enrollment and Billing (2019M-99)
… Use the correct number of school days to calculate tuition for 85 students who attended the School less than a full …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/07/26/health-sciences-charter-school-student-enrollment-and-billing-2019m-99Plainedge Union Free School District – Financial Condition and Extra-Classroom Activity Funds (2017M-189)
Plainedge Union Free School District Financial Condition and ExtraClassroom Activity Funds 2017M189
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/plainedge-union-free-school-district-financial-condition-and-extraChateaugay Central School District – Leave Accruals (2016M-149)
… The Chateaugay Central School District is located in the Towns of Bellmont, Burke and Chateaugay in Franklin County and the Towns of Clinton and Ellenburg in Clinton County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/chateaugay-central-school-district-leave-accruals-2016m-149Belleville-Henderson Central School District – Financial Condition (2016M-46)
… The 2015-16 general fund budgeted appropriations are approximately $9.4 million. Key Findings The Board …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/belleville-henderson-central-school-district-financial-condition-2016m-46Tupper Lake Central School District – Records and Reports (2021M-14)
… Officials did not: Provide support for 12 of the 15 balance sheet accounts we reviewed. Also, officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/25/tupper-lake-central-school-district-records-and-reports-2021m-14Olean City School District – Reserve Funds (2022M-187)
… or transparently fund reserves. Take appropriate action to address overfunded reserves. Funding reserves at levels … agreed with our recommendations and indicated they planned to initiate corrective action . Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/olean-city-school-district-reserve-funds-2022m-187Jericho Union Free School District – Acceptable Use Policy (2022M-194)
… not help safeguard PPSI by developing and communicating a comprehensive AUP to business office staff. As a result, PPSI related to District employees and finances … office staff who utilize computers are adequately informed of the regulations. District officials disagreed with certain …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/jericho-union-free-school-district-acceptable-use-policy-2022m-194Pawling Central School District – Selected Financial Activities (2012M-185)
… year were $35.8 million, which were funded primarily with State aid and real property taxes. Key Findings The Board did …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/08/pawling-central-school-district-selected-financial-activities-2012m-185Mechanicville City School District – IT Asset Management (S9-22-16)
… IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure … spent or safeguarded. We selected 40 IT assets to confirm their location and that they were inventoried, and 15 additional IT assets to confirm they were inventoried. We found 36 percent of the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/mechanicville-city-school-district-it-asset-management-s9-22-16Salmon River Central School District – Foster Care Student Tuition (2022M-168)
audit, school district, salmon river
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/salmon-river-central-school-district-2022-168.pdfWheatland-Chili Central School District – Network Access Controls (2023M-7)
audit, wheatland chili, school district
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/wheatland-chili-central-school-district-2023-7.pdfSandy Creek Central School District – Reserve Management (2023M-43)
audit, sandy creek, school district
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/sandy-creek-central-school-district-2023-43.pdfEast Williston Union Free School District – Management of Nonstudent Network User Accounts (2022M-171)
audit, school district, East Williston
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/east-williston-union-free-school-district-2022-171.pdfChenango Valley Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-162)
audit, school district, Chenango Valley
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/chenango-valley-central-school-district-2022-162.pdfThousand Islands Central School District – Financial Management (2022M-201)
audit, school district, Thousand Islands
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/thousand-islands-central-school-district-2022-201.pdfNorth Salem Central School District – Network User Accounts (2022M-140)
audit, school district, North Salem
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/north-salem-central-school-district-2022-140.pdfPatchogue-Medford Union Free School District – Health Insurance Buyouts (2023M-21)
audit, school district, patchogue medford
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/patchogue-medford-union-free-school-district-2023-21.pdfSchool District Tax Levy Limits
School District Tax Levy Limits
https://www.osc.ny.gov/files/local-government/publications/pdf/schooltaxlevylimits.pdf