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Shenendehowa Central School District – Longevity Payments (2023M-165)
… Determine whether Shenendehowa Central School District District officials ensured longevity payments …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/shenendehowa-central-school-district-longevity-payments-2023m-165Raquette Lake Union Free School District - Business Office Operations (2023M-151)
… Free School District (District) Board of Education (Board) and District officials provided effective oversight of the Business Office operations. Key Findings The Board and District officials did not provide effective oversight of … agreements with the third-party providing accounting and reporting services that specified the roles and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/12/raquette-lake-union-free-school-district-business-office-operations-2023mMilford Central School District – Fund Balance Management (2022M-94)
… Objective Determine whether the Milford Central School District (District) Board of Education (Board) and District officials properly managed fund balance in … Determine whether the Milford Central School District District Board of Education Board and District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/milford-central-school-district-fund-balance-management-2022m-94Kenmore-Town of Tonawanda Union Free School District – Electronic Records and Reports (2022M-62)
… - pdf] Audit Objective Determine whether Kenmore-Town of Tonawanda Union Free School District (District) officials … that addressed the creation, maintenance and storage of e-records, as required. Without a secure e-record storage … that addresses the creation, maintenance and storage of e-records. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-electronic-records-andPine Bush Central School District – Claims Audit Process (2017M-171)
… Ulster and Sullivan counties. The District is governed by a seven-member Board of Education. Budgeted appropriations … Key Recommendation There were no recommendations as a result of this audit. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/pine-bush-central-school-district-claims-audit-process-2017m-171Le Roy Central School District – Payroll (2016M-412)
… School District is located in the Towns of Le Roy, Bergen, Pavilion and Stafford in Genesee County and the Town of …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/10/le-roy-central-school-district-payroll-2016m-412Cobleskill-Richmondville Central School District – Special Education Services (2015M-345)
… Purpose of Audit The purpose of our audit was to determine whether the District provided cost-effective special education services and whether the tuition rate charged covered the cost of providing these …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/cobleskill-richmondville-central-school-district-special-educationRotterdam-Mohonasen Central School District – Claims Processing (2013M-19)
… Purpose of Audit The purpose of our audit was to evaluate the District’s internal controls over the claims processing function for the period July 1, 2011, …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/rotterdam-mohonasen-central-school-district-claims-processing-2013m-19East Greenbush Central School District – Claims Processing (2015M-302)
… through August 31, 2015. Background The East Greenbush Central School District is located in the Towns of East … East Greenbush Central School District Claims Processing 2015M302 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/east-greenbush-central-school-district-claims-processing-2015m-302Harpursville Central School District - Financial Condition (2018M-120)
… Harpursville Central School District Financial Condition 2018M120 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/07/harpursville-central-school-district-financial-condition-2018m-120Opinion 90-37
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … village real property based upon a determination that the proposed use of property by the higher offeror, although … accept a lower offer if it is determined that the use proposed will ultimately bring the greatest amount of revenue …
https://www.osc.ny.gov/legal-opinions/opinion-90-37Letchworth Central School District – Financial Management (2013M-332)
… Purpose of Audit The purpose of our audit was to examine the District’s financial management for the period July 1, 2011 through October 2, 2013. Background …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/31/letchworth-central-school-district-financial-management-2013m-332Jamestown City School School District – Fund Balance and Reserves (2022M-97)
Determine whether the Jamestown City School District (District) Board of Education (Board) and District officials properly managed fund balance and reserves.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/jamestown-city-school-district-2022-97.pdfPoland Central School District – Procurement (2015M-355)
… District is located in the Towns of Newport, Norway, Ohio, Russia, Salisbury and Webb in Herkimer County. The District, which operates two schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/poland-central-school-district-procurement-2015m-355Chappaqua Central School District – Financial Condition (2015M-193)
… The Chappaqua Central School District is located in the Town of New Castle, Westchester County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/chappaqua-central-school-district-financial-condition-2015m-193Briarcliff Manor Union Free School District – Budgeting Practices (2014M-313)
… Finding District officials developed reasonable budgets and managed fund balance responsibly in accordance with …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/02/briarcliff-manor-union-free-school-district-budgeting-practices-2014m-313Half Hollow Hills Central School District – Procurement (2016M-239)
… period July 1, 2014 through March 31, 2016. Background The Half Hollow Hills Central School District is located in the … Half Hollow Hills Central School District Procurement 2016M239 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/half-hollow-hills-central-school-district-procurement-2016m-239Valley Stream Union Free School District #30 – Purchasing (2016M-171)
… Background The Valley Stream Union Free School District #30 is located in the Town of Hempstead in Nassau County. The … Valley Stream Union Free School District 30 Purchasing 2016M171 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/valley-stream-union-free-school-district-30-purchasing-2016m-171Hicksville Union Free School District – Purchasing (2016M-34)
… Purpose of Audit The purpose of our audit was to examine the District’s purchasing … Union Free School District is located in the Town of Oyster Bay, Nassau County. The District, which operates … students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/hicksville-union-free-school-district-purchasing-2016m-34Gouverneur Central School District – Financial Management (2016M-351)
… our audit was to assess the District’s financial condition for the period July 1, 2014 through May 31, 2016. Background … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $34.3 … multiyear financial plan to establish long-term objectives for funding long-term needs, provide a framework for future …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/gouverneur-central-school-district-financial-management-2016m-351