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Springville-Griffith Institute Central School District – Financial Management (2015M-221)
… Institute Central School District is located in the Towns of Aurora, Boston, Colden, Collins and Sardinia in Erie County and the Towns of Ashford, East Otto and Yorkshire in Cattaraugus County. The District, which operates four …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/springville-griffith-institute-central-school-district-financialOppenheim-Ephratah Central School District – Business Office Operations (2013M-70)
… adhered to by staff for cash receipts and disbursements, payroll, purchasing, and claims processing. Furthermore, …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/oppenheim-ephratah-central-school-district-business-office-operationsMonroe-Woodbury Central School District – Budget Review (B6-13-6)
… expenditure estimates in the District’s proposed budget for the 2013-14 fiscal year are reasonable. Background … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/12/monroe-woodbury-central-school-district-budget-review-b6-13-6Rockville Centre Union Free School District – School Lunch Fund Financial Condition (2016M-139)
… was to analyze the school lunch fund’s financial condition for the period July 1, 2014 through April 30, 2016. Background The Rockville Centre Union Free School … costs for cafeteria employees, averaging $41,500 annually, out of the general fund. Key Recommendations Monitor the MPLH …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/rockville-centre-union-free-school-district-school-lunch-fund-financialRaquette Lake Union Free School District – Monitoring Financial Condition (2016M-203)
… Purpose of Audit The purpose of our audit was to determine if District … operates no schools and has two students for whom it pays tuition to attend a neighboring school district. … accounting records are accurate and up to date. Use the most accurate estimates of fund balance available when …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/raquette-lake-union-free-school-district-monitoring-financial-conditionLockport City School District – Monitoring Transportation Contracts and Costs (2015M-200)
… District’s transportation operations for the period July 1, 2013 through May 21, 2015. Background The Lockport City …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/lockport-city-school-district-monitoring-transportation-contracts-andEast Moriches Union Free School District -- Budget Review (B17-7-4)
… The East Moriches Union Free School District is located in Suffolk County. Pursuant to Chapter 354 of the Laws of … to exceed $2 million to liquidate the accumulated deficit in the District's general fund as of June 30, 2006. New York … that the significant revenue and expenditure projections in the proposed budget are reasonable. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/05/east-moriches-union-free-school-district-budget-review-b17-7-4Chenango Valley Central School District -- Budget Review (B17-4-5)
… independent evaluation of the District’s proposed budget for the 2017-18 fiscal year. Background The Chenango Valley … or school district is authorized to issue obligations and for each subsequent fiscal year during which the deficit obligations are outstanding, their proposed budget for the next succeeding fiscal year. Key Finding We found …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/chenango-valley-central-school-district-budget-review-b17-4-5Island Park Union Free School District – Information Technology Asset Management (2016M-270)
… controls over its information technology (IT) assets for the period July 1, 2014 through December 31, 2015. … five-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $37 … functions so that no one person has control over assets for their life cycle. Implement a policy that requires …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/31/island-park-union-free-school-district-information-technology-assetWallkill Central School District – Financial Management (2015M-294)
… audit was to review the District’s financial management for the period July 1, 2010 through June 30, 2015. Background … reserved are justified, necessary and reasonable. Develop a plan to use the surplus fund balance in a manner that benefits District taxpayers. … Wallkill Central …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/wallkill-central-school-district-financial-management-2015m-294Gowanda Central School District – Financial Management (2016M-368)
… to review the District's financial management practices for the period July 1, 2013 through September 1, 2016. … Board and District officials overestimated expenditures by a total of $6.2 million. The District did not use any … in excess of the statutory limit. The Board did not adopt a written reserve policy and three reserves appear to be …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/gowanda-central-school-district-financial-management-2016m-368Margaretville Central School District – Fund Balance (2015M-55)
… Margaretville Central School District serves eight towns in Delaware, Greene and Ulster counties and operates one school with approximately 380 students. The District is governed by …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/margaretville-central-school-district-fund-balance-2015m-55Amityville Union Free School District – Payroll (2016M-155)
… Purpose of Audit The purpose of our audit was to examine the … 1, 2014 through June 30, 2015. Background The Amityville Union Free School District is located in the Town of Oyster Bay in Nassau County and the Town of Babylon …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/amityville-union-free-school-district-payroll-2016m-155Holland Central School District – Financial Management (2015M-58)
… audit was to review the District’s financial management for the period July 1, 2009 through February 3, 2015. … elected members. The District operates two schools and a third school which is used only for the pool and athletic … expenditures. Key Recommendations Develop and implement a comprehensive policy for establishing and using reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/holland-central-school-district-financial-management-2015m-58Town of Arietta – Budgeting (2016M-308)
… our audit was to evaluate the Town’s budgeting practices for the period January 1, 2013 through June 30, 2016. … The Town of Arietta is located in Hamilton County and has a population of approximately 305. The Town is governed by an … increased for the period. The Board did not develop a multiyear financial plan, and the capital plan was not …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-arietta-budgeting-2016m-308Village of Pittsford – Board Oversight (2017M-51)
… Board’s oversight of the Village’s financial operations for the period June 1, 2015 through November 16, 2016. … five-member Board of Trustees. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $1.3 … million. Key Findings Village officials developed budgets for the general fund that had insufficient appropriations and …
https://www.osc.ny.gov/local-government/audits/village/2017/07/21/village-pittsford-board-oversight-2017m-51Town of Greene – Budget Practices (2016M-409)
… funds, for the period January 1, 2015 through October 11, 2016. Background The Town of Greene is located in …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greene-budget-practices-2016m-409Town of Thurman – Capital Projects (2016M-431)
… Purpose of Audit The purpose of our audit was to examine the Town’s … for the two projects contributed to the need to advance funds from the general fund and use reserve funds to finance …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-thurman-capital-projects-2016m-431Onondaga Cortland Madison Board of Cooperative Educational Services – Cash Management (2023M-40)
… Fund) that offered higher interest rates. Prepare monthly cash flow forecasts or ensure interest rate quotes were … written investment program procedures. Prepare monthly cash flow forecasts and ensure available funds are invested … corrective action. … audit onondaga cortland madison BOCES cash management …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/02/onondaga-cortland-madison-board-cooperative-educational-services-cash-managementEast Williston Union Free School District – Management of Nonstudent Network User Accounts (2022M-171)
… Key Recommendation Periodically review user access for all network user accounts and disable user accounts when …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/east-williston-union-free-school-district-management-nonstudent-network