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Montauk Union Free School District – Financial Condition (2016M-168)
… December 31, 2015. Background The Montauk Union Free School District is located in the Town of East Hampton in Suffolk County. The District, which operates one school with approximately 475 students, is governed by an … Montauk Union Free School District Financial Condition 2016M168 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/montauk-union-free-school-district-financial-condition-2016m-168Lyncourt Union Free School District – Financial Condition (2016M-62)
… September 30, 2015. Background The Lyncourt Union Free School District is located in the Town of Salina, Onondaga County. The District, which operates one school with approximately 377 students, is governed by an … Lyncourt Union Free School District Financial Condition 2016M62 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lyncourt-union-free-school-district-financial-condition-2016m-62Copenhagen Central School District – Financial Condition (2016M-142)
… Rutland and Watertown in Jefferson County and the Towns of Denmark, Harrisburg and Pinckney in Lewis County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/copenhagen-central-school-district-financial-condition-2016m-142Niagara Wheatfield Central School District – Financial Condition (2014M-364)
… Background The Niagara Wheatfield Central School District is located in the Towns of Wheatfield, Niagara, Lewiston and Cambria, in Niagara County. The District, which is governed by an elected seven-member Board of Education, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/niagara-wheatfield-central-school-district-financial-condition-2014m-364Lowville Academy and Central School District – Financial Condition (2015M-220)
… our audit was to review the District’s financial condition for the period July 1, 2013 through March 31, 2015. … nine-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year were approximately $25 million. … officials have been using reserve funds as repositories for excessive fund balance. Key Recommendations Adopt budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/lowville-academy-and-central-school-district-financial-condition-2015mGlens Falls Common School District – Financial Condition (2015M-66)
… our audit was to review the District’s financial condition for the period July 1, 2012 through February 28, 2015. … 180 students. The District’s budgeted appropriations for the 2014-15 fiscal year total approximately $4.3 million. … that funded recurring expenditures with recurring revenues for the general fund for 2012-13, 2013-14 or 2014-15. The …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/glens-falls-common-school-district-financial-condition-2015m-66Hunter-Tannersville Central School District – Financial Condition (2013M-376)
… Purpose of Audit The purpose of our audit was to assess the School District’s financial condition for the period July 1, … June 30, 2013. Background The Hunter-Tannersville Central School District is located in Greene County and is governed … HunterTannersville Central School District Financial Condition 2013M376 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/hunter-tannersville-central-school-district-financial-condition-2013m-376DeRuyter Central School District – Financial Condition (2015M-119)
… through December 31, 2014. Background The DeRuyter Central School District is located in the Towns of Cazenovia, … of Fabius in Onondaga County. The District operates one school and has approximately 430 students. Budgeted … DeRuyter Central School District Financial Condition 2015M119 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/deruyter-central-school-district-financial-condition-2015m-119Brunswick Central School District – Financial Condition (2014M-002)
… 30, 2013. Background The Brunswick Central School District is located in the Towns of Brunswick, Pittstown, Grafton, … officials have not established a formal plan stating how much would be set aside in each reserve, how each reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/brunswick-central-school-district-financial-condition-2014m-002Chenango Valley Central School District – Budget Review (B4-13-11)
… lunch fund as of June 30, 2008. Local Finance Law requires all local governments that have been authorized to issue …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/chenango-valley-central-school-district-budget-review-b4-13-11North Shore Public Library – Financial Condition (2013M-344)
… five-member Board of Trustees. The Library comprises all of the Shoreham-Wading River Central School District and all of the Rocky Point Union Free School District and serves …
https://www.osc.ny.gov/local-government/audits/library/2014/03/28/north-shore-public-library-financial-condition-2013m-344Rome City School District – Multiyear Planning (2021M-144)
… incorporate the information into a comprehensive capital plan to prioritize and fund capital projects and purchases. In addition, the District’s preliminary plan for using American Rescue Plan Act (ARPA) funds includes using about $11.2 million to pay for recurring operational expenses, resulting in a projected budget gap of …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/rome-city-school-district-multiyear-planning-2021m-144Greenwood Lake Union Free School District – Procurement and Claims Processing (2021M-147)
… (District) officials procured goods and services in a cost-effective manner and ensured claims were audited for … $14,208. Key Recommendations Periodically issue RFPs to solicit competition when seeking professional services. … and have initiated or indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/greenwood-lake-union-free-school-district-procurement-and-claimsBayport-Blue Point Union Free School District – Fund Balance Management (2021M-116)
… of fund balance that was not needed to pay operational expenses because operating surpluses of about $1 million were …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/bayport-blue-point-union-free-school-district-fund-balance-managementHolland Central School District – Claims Audit (2021M-210)
… the current claims auditor did not receive proper training to fulfill the Board’s claims audit responsibilities. As a … 47 claims totaling $596,495 lacked adequate documentation to demonstrate that officials complied with the procurement … and indicated that they have initiated or planned to initiate corrective action. 1 New York State Education Law …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/holland-central-school-district-claims-audit-2021m-210Ripley Central School District – Payroll and Leave Accruals (2021M-53)
… the District’s payroll payments were paid at accurate rates, payroll payments were not always properly supported … While not required by the District, more than 70 percent of the timecards (30 of 41) were not signed by a supervisor and none were signed …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-payroll-and-leave-accruals-2021m-53Lansing Central School District – Procurement (2021M-213)
… 14-month audit period. Officials used the same insurance provider for about 20 years and each of the four remaining …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/lansing-central-school-district-procurement-2021m-213Afton Central School District – Fund Balance Management (2023M-18)
… – pdf] Audit Objective Determine whether the Afton Central School District (District) Board of Education (Board) and … the issuance of bond anticipation notes (BANs) to purchase school buses. Key Recommendations Adopt realistic budgets and … audit school district fund balance management afton …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/afton-central-school-district-fund-balance-management-2023m-18Greenwood Lake Union Free School District – Audit Follow-Up (2021M-147-F)
… procure goods and services in a cost-effective manner or ensure claims were audited for accuracy and completeness. …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/greenwood-lake-union-free-school-district-audit-follow-2021m-147-fOpinion 91-64
… PUBLIC CONTRACTS -- Contracts Requiring Bidding (bus transportation contracts for separate routes) -- Bidding Monetary Threshold (computation of for bus transportation contracts) EDUCATION LAW, §305(14); … when two transportation contracts, each for a separate route, are let to the same individual and neither of such …
https://www.osc.ny.gov/legal-opinions/opinion-91-64