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Monroe-Woodbury Central School District – Budget Review (B6-13-6)

… in the District’s proposed budget for the 2013-14 fiscal year are reasonable. Background Monroe-Woodbury Central … to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit …

https://www.osc.ny.gov/local-government/audits/school-district/2013/04/12/monroe-woodbury-central-school-district-budget-review-b6-13-6

Rockville Centre Union Free School District – School Lunch Fund Financial Condition (2016M-139)

… 1, 2014 through April 30, 2016. Background The Rockville Centre Union Free School District (District) is located in the Village of Rockville Centre and includes parts of the Town and Village of … Rockville Centre Union Free School District School Lunch Fund Financial …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/rockville-centre-union-free-school-district-school-lunch-fund-financial

Raquette Lake Union Free School District – Monitoring Financial Condition (2016M-203)

… Background The Raquette Lake Union Free School District is located in the Towns of Arietta and Long Lake in Hamilton County and is governed by an elected five-member Board of Education. The …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/raquette-lake-union-free-school-district-monitoring-financial-condition

Lockport City School District – Monitoring Transportation Contracts and Costs (2015M-200)

… vendor to submit records to support the total number of daily route miles used in calculating the District’s annual fuel …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/lockport-city-school-district-monitoring-transportation-contracts-and

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

… Local Finance Law Section 10.10 requires municipalities and school districts that have been authorized to issue … the local government is authorized to issue obligations and for each subsequent fiscal year during which the deficit … year. Key Finding We found that the significant revenue and expenditure projections in the proposed budget are …

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

Chenango Valley Central School District -- Budget Review (B17-4-5)

… the accumulated deficit in the District’s general fund and food service fund as of June 30, 2008. New York State … Local Finance Law Section 10.10 requires municipalities and school districts that have been authorized to issue … or school district is authorized to issue obligations and for each subsequent fiscal year during which the deficit …

https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/chenango-valley-central-school-district-budget-review-b17-4-5

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

… annual physical inventory counts, update inventory records and take appropriate action for missing equipment, 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

Wallkill Central School District – Financial Management (2015M-294)

… Background The Wallkill Central School District is located in the Towns of Newburgh, Montgomery, Gardiner, Plattekill … budgets with excessive appropriations that resulted in operating surpluses each year and that appropriated fund … reasonable. Develop a plan to use the surplus fund balance in a manner that benefits District taxpayers. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/wallkill-central-school-district-financial-management-2015m-294

Gowanda Central School District – Financial Management (2016M-368)

… School District is located in Cattaraugus, Chautauqua and Erie Counties. The District, which operates three schools … For the 2013-14 through 2015-16 fiscal years, the Board and District officials overestimated expenditures by a total … limit. The Board did not adopt a written reserve policy and three reserves appear to be overfunded. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/gowanda-central-school-district-financial-management-2016m-368

Margaretville Central School District – Fund Balance (2015M-55)

… Margaretville Central School District serves eight towns in Delaware, Greene and Ulster counties and operates one … with approximately 380 students. The District is governed by an elected five-member Board of Education. The District’s … the amount of the District’s unrestricted fund balance is in compliance with Real Property Tax Law statutory limits and …

https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/margaretville-central-school-district-fund-balance-2015m-55

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

… to examine the District’s internal controls over payroll and leave accruals for the period July 1, 2014 through June … is located in the Town of Oyster Bay in Nassau County and the Town of Babylon in Suffolk County. The District, … Recommendations Implement procedures to properly control and monitor overtime by approving and providing justification …

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

Holland Central School District – Financial Management (2015M-58)

Holland Central School District Financial Management 2015M58

https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/holland-central-school-district-financial-management-2015m-58

Town of Arietta – Budgeting (2016M-308)

… The Town of Arietta is located in Hamilton County and has a population of approximately 305. The Town is … by more than $925,000 (33 percent) for the general fund and $820,000 (33 percent) for the highway fund. None of the appropriated fund balance was used and the general fund’s unrestricted fund balance increased …

https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-arietta-budgeting-2016m-308

Village of Pittsford – Board Oversight (2017M-51)

… November 16, 2016. Background The Village of Pittsford is located in the Town of Pittsford in Monroe County and has a population of approximately 1,400. The Village is governed by an elected five-member Board of Trustees. …

https://www.osc.ny.gov/local-government/audits/village/2017/07/21/village-pittsford-board-oversight-2017m-51

Town of Greene – Budget Practices (2016M-409)

… October 11, 2016. Background The Town of Greene is located in Chenango County and has a population of approximately … budgets for its four major operating funds, which resulted in operating surpluses. Town officials have not developed a … of fund balance, including reserves, to be maintained in each fund to meet the Town’s needs. Develop comprehensive …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greene-budget-practices-2016m-409

Town of Thurman – Capital Projects (2016M-431)

… Purpose of Audit The purpose of our audit was to examine the Town’s management of its capital projects for the period January 1, 2012 … Town of Thurman Capital Projects 2016M431 …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-thurman-capital-projects-2016m-431

Onondaga Cortland Madison Board of Cooperative Educational Services – Cash Management (2023M-40)

… Determine whether Onondaga Cortland Madison Board of Cooperative Educational Services (BOCES) officials maximized … to realize additional interest earnings totaling $310,865. The Assistant Superintendent for Administration (Assistant … comprehensive investment program or develop procedures for the operation of the investment program in compliance with …

https://www.osc.ny.gov/local-government/audits/boces/2023/06/02/onondaga-cortland-madison-board-cooperative-educational-services-cash-management

East Williston Union Free School District – Management of Nonstudent Network User Accounts (2022M-171)

… School District (District) officials adequately managed and monitored nonstudent network user accounts to help prevent unauthorized use, access and loss. Key Findings District officials did not adequately manage and monitor nonstudent network user accounts to help prevent …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/east-williston-union-free-school-district-management-nonstudent-network