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Cattaraugus-Little Valley Central School District – Financial Management (2016M-61)
… The Cattaraugus-Little Valley Central School District is located in the Towns of Dayton, East Otto, Leon, Little Valley, … balance is in compliance with statutory limits and develop a plan to use excess funds in a manner than benefits District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/cattaraugus-little-valley-central-school-district-financial-managementPortville Central School District – Financial Condition (2013M-384)
… 13, 2013. Background The Portville Central School District is located in the Towns of Clarksville and Genesee in Allegany County … funds were higher than necessary or were not supported by a plan or other documentation validating the amounts …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/portville-central-school-district-financial-condition-2013m-384South Kortright Central School District – Retiree Health Insurance Contributions (2016M-148)
… of District controls over the collection of retiree health insurance contributions for the period July 1, 2014 through … segregate duties or implement compensating controls. The Business Manager told us he has not prepared a reconciliation …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/south-kortright-central-school-district-retiree-health-insuranceSaratoga Springs Public Library – Claims Processing (2014M-351)
… 1, 2013 through June 30, 2014. Background The Saratoga Springs Public Library is a public school library located in … the Director or department heads to indicate that goods and services were actually received. The Board assigned the …
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/saratoga-springs-public-library-claims-processing-2014m-351Sackets Harbor Central School District – Financial Condition (2016M-89)
… Purpose of Audit The purpose of our audit was to assess the … November 30, 2015. Background The Sackets Harbor Central School District is located in the Towns of Adams, Henderson …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/sackets-harbor-central-school-district-financial-condition-2016m-89Otselic Valley Central School District – Capital Project (2015M-263)
… purpose of our audit was to assess the Board’s involvement in the District’s $17 million capital project for the period June 1, 2011 through September 10, 2015. Background The Otselic Valley Central School District is located in the Chenango and Madison County Towns of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/otselic-valley-central-school-district-capital-project-2015m-263Barker Central School District – Purchasing (2016M-208)
… not contain formal guidance for acquiring and documenting price quotes for purchases below the competitive bidding … was unaware of the District’s informal policy for securing price quotes for purchases under the competitive bidding … each claim. Communicate the purchasing policy for securing price quotes to the claims auditor so the claims auditor can …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/barker-central-school-district-purchasing-2016m-208Raquette Lake Union Free School District – Monitoring Financial Condition (2016M-203)
… February 29, 2016. Background The Raquette Lake Union Free School District is located in the Towns of Arietta and … operates no schools and has two students for whom it pays tuition to attend a neighboring school district. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/raquette-lake-union-free-school-district-monitoring-financial-conditionEast Moriches Union Free School District -- Budget Review (B17-7-4)
… budget for the 2017-18 fiscal year. Background The East Moriches Union Free School District is located in …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/05/east-moriches-union-free-school-district-budget-review-b17-7-4Margaretville Central School District – Fund Balance (2015M-55)
… Purpose of Audit The purpose of our audit was to evaluate the … October 20, 2014. Background The Margaretville Central School District serves eight towns in Delaware, Greene and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/margaretville-central-school-district-fund-balance-2015m-55Holland Central School District – Financial Management (2015M-58)
… the Towns of Holland, Colden, Wales, Sardinia, Concord and Aurora in Erie County and the Towns of Java and Sheldon in …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/holland-central-school-district-financial-management-2015m-58Greenport Union Free School District – Financial Condition (2014M-203)
… 2014. Background The Greenport Union Free School District is located in the Village of Greenport in Suffolk County and is governed … balance is in compliance with statutory limits and develop a plan to reduce the surplus in a manner that benefits …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/greenport-union-free-school-district-financial-condition-2014m-203Dansville Public Library – Procurement (2015M-225)
… August 19, 2015. Background The Dansville Public Library is located in the Towns of North Dansville, Conesus, Groveland, Ossian, … and Wayland in Steuben County. The Library, which is a school district public library organized to serve the …
https://www.osc.ny.gov/local-government/audits/library/2015/12/18/dansville-public-library-procurement-2015m-225Willsboro Central School District – Financial Condition (2015M-362)
… 31, 2015. Background The Willsboro Central School District is located in the Towns of Chesterfield, Essex, Lewis, Westport and … 12 percentage points. District officials did not develop a multiyear financial plan. Key Recommendations Adopt budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/willsboro-central-school-district-financial-condition-2015m-362Clymer Central School District – Financial Management (2016M-187)
… 1, 2016. Background The Clymer Central School District is located in the Towns of Clymer, French Creek, Mina and Sherman in … balance 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-187Jasper-Troupsburg Central School District – Financial Condition (2015M-22)
… Background The Jasper-Troupsburg Central School District is located in the Towns of Cameron, Canisteo, Jasper, Rathbone, … adopted structurally balanced budgets nor has it adopted a fund balance policy, resulting in a decrease in the amount …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/27/jasper-troupsburg-central-school-district-financial-condition-2015m-22Schenevus Central School District – Budgeting (2014M-123)
… requirements, and the insurance and debt service reserve funds contained excess moneys. Key Recommendation Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/schenevus-central-school-district-budgeting-2014m-123Jefferson Central School District – Fund Balances (2015M-236)
… to them without using them; District officials do not have long-term plans for reserve balance levels or usage. The reserves … fund balance and reserves. Review all reserve balances and transfer excess funds to unrestricted fund balance, where …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/jefferson-central-school-district-fund-balances-2015m-236Jericho 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, … Network and Internet Student Acceptable Use policy or what the District considers to be appropriate and … was inappropriate. Key Recommendations Ensure the AUP is updated, or administrative regulations are developed, to …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/jericho-union-free-school-district-acceptable-use-policy-2022m-194Long Lake Central School District – Capital Project (2021M-183)
… project consisting of building improvements, upgrades and tennis court reconstruction during the audit period. There …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/18/long-lake-central-school-district-capital-project-2021m-183