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Putnam Central School District – Budgeting (2015M-243)

… budgets that reflect the District’s actual needs, based on historical trends or other identified analysis, including …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/putnam-central-school-district-budgeting-2015m-243

Patchogue-Medford Union Free School District – Budget Review (B17-7-2)

… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the accumulated deficit in the District's general fund as of June 30, 2006. New York State Local Finance Law requires …

https://www.osc.ny.gov/local-government/audits/school-district/2017/03/09/patchogue-medford-union-free-school-district-budget-review-b17-7-2

Morrisville-Eaton Central School District – Online Banking (2017M-98)

… Purpose of Audit The purpose of our audit was to determine whether District officials … Central School District is located in the Towns of Eaton, Fenner, Lebanon, Lincoln, Nelson, Smithfield and …

https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/morrisville-eaton-central-school-district-online-banking-2017m-98

Island Park Union Free School District – Information Technology Asset Management (2016M-270)

… The Island Park Union Free School District is located in the Village of Island Park in Nassau County. The District, which operates two schools … and to immediately tag IT assets and record them in the inventory system. …

https://www.osc.ny.gov/local-government/audits/school-district/2017/03/31/island-park-union-free-school-district-information-technology-asset

West Babylon Union Free School District – School Lunch Operations (2016M-243)

… March 31, 2016. Background The West Babylon Union Free School District is located in the Town of Babylon, Suffolk … The District operates seven cafeterias located in the high school, junior high school and five elementary schools, which offer breakfast, … West Babylon Union Free School District School Lunch Operations 2016M243 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/west-babylon-union-free-school-district-school-lunch-operations-2016m-243

Levittown Union Free School District – Reserve Funds and Extra-Classroom Activity Fund (2016M-174)

… Purpose of Audit The purpose of our audit was to review the District’s reserve funds and … Union Free School District is located in the Town of Hempstead in Nassau County. The District, which operates …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/levittown-union-free-school-district-reserve-funds-and-extra-classroom

Greene Central School District – Financial Condition (2016M-17)

… management of the District’s financial condition for the period July 1, 2014 through December 3, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $24.7 … funded and when they would be used. The District’s reserve for compensated absences was overfunded. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greene-central-school-district-financial-condition-2016m-17

Greenburgh Central School District – Payroll and Reserve Funds (2016M-242)

… the District’s payroll procedures and reserve funds for the period July 1, 2014 through March 23, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $65 … the Board periodically assessed four of the six reserves for necessity. Key Recommendations Develop written …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/greenburgh-central-school-district-payroll-and-reserve-funds-2016m-242

Franklinville Central School District – Financial Management (2017M-49)

… two schools with approximately 690 students. General fund appropriations for the 2016-17 fiscal year total $18.2 million. Key Findings The District appropriated fund balance annually to help finance budgeted … The Board and District officials have allowed unrestricted fund balance to exceed the statutory limit for the past three …

https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/franklinville-central-school-district-financial-management-2017m-49

East Moriches Union Free School District -- Budget Review (B17-7-4)

… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the District’s proposed budget for the 2017-18 fiscal …

https://www.osc.ny.gov/local-government/audits/school-district/2017/04/05/east-moriches-union-free-school-district-budget-review-b17-7-4

Oppenheim-Ephratah Central School District – Business Office Operations (2013M-70)

… audit was to determine if internal controls over Business Office operations were appropriately designed and operating … established adequate internal controls over Business Office operations. Board policies and written procedures have … appropriate segregation of duties amongst Business Office staff where possible and also implemented various …

https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/oppenheim-ephratah-central-school-district-business-office-operations

Lake George Central School District – Internal Controls Over Payroll (2013M-122)

… July 1, 2011, through January 31, 2013. Background The Lake George Central School District is located in the Village of Lake George and the Towns of Lake George, Queensbury, Bolton, and Fort Ann in Warren and … Lake George Central School District Internal Controls Over …

https://www.osc.ny.gov/local-government/audits/school-district/2013/08/02/lake-george-central-school-district-internal-controls-over-payroll-2013m

Cooperstown Central School District – School Lunch Fund Financial Condition (2016M-86)

… Purpose of Audit The purpose of our audit was to determine whether District officials … Central School District is located in the Village of Cooperstown and the Towns of Burlington, Hartwick, Middlefield, New Lisbon and Otsego …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cooperstown-central-school-district-school-lunch-fund-financial-condition

Ripley Central School District – Cost Savings and Budgeting (2014M-361)

… Audit The purpose of our audit was to review cost savings and budgeting related to sending students to a neighboring … July 1, 2012 through August 28, 2014. Background The Ripley Central School District is located in the Town of Ripley in Chautauqua County. The District is governed by an …

https://www.osc.ny.gov/local-government/audits/school-district/2015/04/03/ripley-central-school-district-cost-savings-and-budgeting-2014m-361

Clarence Central School District – Financial Condition (2016M-128)

… and a circumvention of the statutory limit imposed on the level of unrestricted fund balance. Key Recommendations … based on actual needs to avoid levying taxes at a level greater than needed. Ensure that estimates in the …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/clarence-central-school-district-financial-condition-2016m-128

Amityville Union Free School District – Payroll (2016M-155)

… The Amityville Union Free School District is located in the Town of Oyster Bay in Nassau County and the Town of Babylon in Suffolk County. The District, which operates five schools …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/amityville-union-free-school-district-payroll-2016m-155

Jasper-Troupsburg Central School District – Financial Condition (2015M-22)

… Purpose of Audit The purpose of our audit was to evaluate the District's financial condition for the period July 1, 2011 through … structurally balanced budgets nor has it adopted a fund balance policy, resulting in a decrease in the amount of fund …

https://www.osc.ny.gov/local-government/audits/school-district/2015/03/27/jasper-troupsburg-central-school-district-financial-condition-2015m-22

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