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Parishville-Hopkinton Central School District – Financial Management (2017M-72)

… Parishville-Hopkinton Central School District is located in the Towns of Hopkinton, Parishville, Potsdam and Stockholm in St Lawrence County and has approximately 430 students. The … over fiscal years 2013-14 through 2015-16, which resulted in appropriated fund balance not being used. The Board did …

https://www.osc.ny.gov/local-government/audits/school-district/2017/06/16/parishville-hopkinton-central-school-district-financial-management-2017m

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

… physical IT inventory count, immediately identify or tag IT assets as District property upon receipt or … 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

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

… operations for the period July 1, 2013 through May 21, 2015. Background The Lockport City School District is …

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

Monroe-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 … deficit in the District’s general fund as of June 30, 2003. Local Finance Law requires all local governments … unless 60 percent of District residents vote to exceed this statutory limit. …

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

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 year. Background The East … East Moriches Union Free School District Budget Review B1774 …

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

Jamesville-Dewitt Central School District – Procurement (2016M-264)

… audit was to examine the District’s purchasing practices for the period July 1, 2014 through December 31, 2015. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled $52.5 million. Key … services. In one instance, District officials overpaid a contract by nearly $58,000. The Board did not develop …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/jamesville-dewitt-central-school-district-procurement-2016m-264

Huntington Union Free School District – Financial Condition (2015M-356)

… The Huntington Union Free School District is located in the Town of Huntington in Suffolk County. The District, which operates eight schools … Discontinue the practice of adopting budgets that result in the appropriation of unassigned fund balance that will not …

https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/huntington-union-free-school-district-financial-condition-2015m-356

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 effectively to adequately safeguard District assets for the period July 1, 2011, to November 30, 2012. Background The Oppenheim-Ephratah Central School District (District) is located in the Towns of Oppenheim, …

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

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

… District’s unrestricted fund balance is in compliance with Real Property Tax Law statutory limits and reduce the amount of … results and anticipated operations and avoid raising more real property taxes than necessary. …

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)

… Union Free School District is located in the Town of Oyster Bay in Nassau County and the Town of Babylon in Suffolk …

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)

… the Towns of Holland, Colden, Wales, Sardinia, Concord and Aurora in Erie County and the Towns of Java and Sheldon in …

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

Port Byron Central School District – Financial Condition (2014M-71)

… The Port Byron Central School District is located in the Village of Port Byron and the Towns of Mentz, Montezuma, Conquest, Throop and Brutus in Cayuga County and the Town of Savannah in Wayne County. The District, which is governed by an …

https://www.osc.ny.gov/local-government/audits/school-district/2014/07/03/port-byron-central-school-district-financial-condition-2014m-71

Lewiston-Porter Central School District – Financial Condition (2014M-202)

… seven-member Board of Education and operates four schools with approximately 2,100 students. Budgeted appropriations …

https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/lewiston-porter-central-school-district-financial-condition-2014m-202

Fishers Island Waste Management District -- Purchasing (2015M-292)

… 2014 through June 30, 2015. Background The Fishers Island Waste Management District is located in the Town of Southold … Fishers Island Waste Management District Purchasing 2015M292 …

https://www.osc.ny.gov/local-government/audits/district/2016/01/29/fishers-island-waste-management-district-purchasing-2015m-292

Town of Arietta – Budgeting (2016M-308)

… 2013 through June 30, 2016. Background The Town of Arietta is located in Hamilton County and has a population of approximately 305. The Town is governed by an elected five-member Town Board. Budgeted … that result in the appropriation of fund balance that is not needed to finance operations. Develop comprehensive …

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

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

… Purpose of Audit The purpose of our audit was to review the Board’s oversight of the Village’s financial operations for … 1,400. The Village is governed by an elected five-member Board of Trustees. Budgeted appropriations for the 2016-17 … Village of Pittsford Board Oversight 2017M51 …

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