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Gowanda Central School District – Financial Management (2016M-368)
… Purpose of Audit The purpose of our audit was to review the District's financial management practices for the period … the amount of unrestricted fund balance and use excess funds to benefit residents. Review all reserves to determine …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/gowanda-central-school-district-financial-management-2016m-368Willsboro Central School District – Financial Condition (2015M-362)
… District is located in the Towns of Chesterfield, Essex, Lewis, Westport and Willsboro in Essex County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/willsboro-central-school-district-financial-condition-2015m-362Victor Central School District – Information Technology (2016M-117)
… the Towns of East Bloomfield, Farmington, and Victor in Ontario County and the Town of Macedon in Wayne County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/victor-central-school-district-information-technology-2016m-117Sackets Harbor Central School District – Financial Condition (2016M-89)
Sackets Harbor Central School District Financial Condition 2016M89
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/sackets-harbor-central-school-district-financial-condition-2016m-89Phoenix Central School District – Financial Condition (2017M-96)
… through February 28, 2017. Background The Phoenix Central School District is located in the Towns of Granby, Hastings, … Phoenix Central School District Financial Condition 2017M96 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/08/04/phoenix-central-school-district-financial-condition-2017m-96Phelps-Clifton Springs Central School District – Financial Condition (2016M-269)
… Hopewell, Junius, Lyons, Manchester, Phelps and Seneca in Ontario County. The District, which operates two schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/phelps-clifton-springs-central-school-district-financial-condition-2016mParishville-Hopkinton Central School District – Financial Management (2017M-72)
… purpose of our audit was to determine whether the Board and District officials adopted reasonable budgets and adequately managed the District’s financial condition for … is located in the Towns of Hopkinton, Parishville, Potsdam and Stockholm in St Lawrence County and has approximately 430 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/16/parishville-hopkinton-central-school-district-financial-management-2017mOtselic Valley Central School District – Capital Project (2015M-263)
… Board’s involvement in the District’s $17 million capital project for the period June 1, 2011 through September 10, … change orders. Key Recommendations Ensure that all capital project purchases are competitively bid as required by … the life of the projects. Review and approve all project change orders in accordance with New York State …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/otselic-valley-central-school-district-capital-project-2015m-263Wallkill Central School District – Financial Management (2015M-294)
… School District is located in the Towns of Newburgh, Montgomery, Gardiner, Plattekill and Shawangunk, Ulster County. The District, which operates five schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/wallkill-central-school-district-financial-management-2015m-294Marcellus Central School District – Procurement (2016M-230)
… through January 31, 2016. Background The Marcellus Central School District is located in the Towns of Camillus, … Marcellus Central School District Procurement 2016M230 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/marcellus-central-school-district-procurement-2016m-230Plattsburgh City School District – Internal Controls Over Payroll (2013M-74)
… District had established effective internal controls over payroll for the period July 1, 2011, to December 31, 2012. … Board of Education which comprises nine elected members. Payroll and associated employee benefit costs represent a … The District established adequate internal controls over payroll and personal services. District officials implemented …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/plattsburgh-city-school-district-internal-controls-over-payroll-2013m-74Monroe-Woodbury Central School District – Budget Review (B6-13-6)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … the accumulated deficit in the District’s general fund as of June 30, 2003. Local Finance Law requires all local …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/12/monroe-woodbury-central-school-district-budget-review-b6-13-6Gilboa-Conesville Central School District – Oversight of Portable Devices (2015M-344)
… of our audit was to determine if the District’s portable devices were properly safeguarded for the period July 1, 2014 … effective procedures to monitor the use of portable devices when they are taken off-site. Key Recommendations … procedures are in place to monitor the use of portable devices when they are taken …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/gilboa-conesville-central-school-district-oversight-portable-devicesChenango Valley Central School District -- Budget Review (B17-4-5)
… 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 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/chenango-valley-central-school-district-budget-review-b17-4-5Franklin Square Union Free School District – Fund Balance (2016M-129)
… Background The Franklin Square Union Free School District is located in the Town of Hempstead in Nassau County. The … elementary schools with approximately 1,840 students, is governed by a five-member Board of Education. Budgeted … that result in the appropriation of fund balance that is not used to finance District operations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/franklin-square-union-free-school-district-fund-balance-2016m-129East Williston Union Free School District – Extra-Classroom Activities (2016M-103)
… review the District’s cash receipt process over ECA funds for the period July 1, 2014 through September 30, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $56 million. … Treasurer did not issue pre-numbered duplicate receipts for all funds placed in her custody. Funds are not always …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/east-williston-union-free-school-district-extra-classroom-activitiesEast Rockaway Union Free School District – Purchasing (2015M-253)
… practices and procedures used to purchase goods and services that are not subject to competitive bidding for the … when making purchases and procuring professional services. The District did not always have written agreements … Key Recommendations Ensure that District officials and personnel comply with the District’s purchasing policy and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/east-rockaway-union-free-school-district-purchasing-2015m-253Delaware Academy Central School District at Delhi – Fund Balances (2016M-36)
… June 30, 2015. District officials did not use debt service funds to make payments on long-term debt. Key Recommendations … the practice of appropriating unexpended surplus funds that will not be used. Adopt a reserve fund plan, review all reserve balances and transfer excess funds to unrestricted fund balance, where allowed by law, or …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/delaware-academy-central-school-district-delhi-fund-balances-2016m-36Plainview-Old Bethpage Central School District – Financial Condition (2015M-89)
… 31, 2014. Background The Plainview-Old Bethpage Central School District is located in the Town of Oyster Bay, Nassau … PlainviewOld Bethpage Central School District Financial Condition 2015M89 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/plainview-old-bethpage-central-school-district-financial-condition-2015mClyde-Savannah Central School District – Financial Condition (2015M-338)
… is located in the Towns of Butler, Galen, Lyons, Rose and Savannah in Wayne County and the Towns of Junius and Tyre in Seneca County. The District, which operates two …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/clyde-savannah-central-school-district-financial-condition-2015m-338