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Willsboro Central School District – Financial Condition (2015M-362)
… The Willsboro Central School District is located in the Towns of Chesterfield, Essex, Lewis, Westport and Willsboro in Essex County. The District, which operates one school with … Key Findings The District overestimated appropriations in the adopted budgets by more than 10 percent over the past …
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)
… in the Town of Perinton in Monroe County, the Towns of East Bloomfield, Farmington, and Victor in Ontario County and … plan. Key Recommendations Adopt policies and procedures to address the classification of PPSI and to address data backups. Adopt, distribute and periodically test …
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)
… District is located in the Towns of Adams, Henderson and Hounsfield in Jefferson County. The District, which … Develop realistic estimates of appropriations and the use of fund balance in the annual budget. Ensure that … statutory limits. Formulate long-term multiyear operations and capital plans for the use of excess unassigned fund …
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)
… purpose of our audit was to determine whether the Board and District officials effectively managed the District’s … in the Towns of Granby, Hastings, Palermo, Schroeppel and Volney in Oswego County and the Towns of Clay and Lysander in Onondaga County. The …
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)
… Purpose of Audit The purpose of our audit was to evaluate the District’s … located in the Towns of Arcadia, Hopewell, Junius, Lyons, Manchester, Phelps and Seneca in Ontario County. The … two schools with approximately 1,580 students, is governed by an elected seven-member Board of Education. Budgeted …
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)
… The District, which operates one school with approximately 360 students, is governed by an elected five-member Board of …
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)
… in the Towns of Newburgh, Montgomery, Gardiner, Plattekill and Shawangunk, Ulster County. The District, which operates … that resulted in operating surpluses each year and that appropriated fund balance each year that was not … that consider prior years’ financial results and only appropriate the amount of fund balance that is …
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)
… of Camillus, Marcellus, Onondaga, Otisco, Skaneateles and Spafford in Onondaga County. The District, which operates … $98,837 without obtaining three quotes as required, and District officials did not always retain the necessary … competition for the procurement of professional services and document the decision making process. Ensure that …
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)
… of Education which comprises nine elected members. Payroll and associated employee benefit costs represent a significant … established adequate internal controls over payroll and personal services. District officials implemented … specific procedures to ensure that individuals reported and paid on the payrolls were bona fide employees and, as …
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)
… review was to determine whether the significant revenue and expenditure estimates in the District’s proposed budget for the 2013-14 fiscal year … results of our review, we found the significant revenue and expenditure estimates in the District’s proposed budget …
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)
… in a timely manner. Ensure that adequate procedures are in place to monitor the use of portable devices when they are …
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)
… 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-b17-4-5Franklin Square Union Free School District – Fund Balance (2016M-129)
… of our audit was to evaluate the District’s fund balance for the period July 1, 2014 through March 2, 2016. Background … a five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $36.7 … fund balance has exceeded the 4 percent statutory limit for the last three completed fiscal years by an average of …
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)
… placed in her custody. The Central Treasurer should sign and date the receipt and provide a copy to the faculty advisor. Ensure that all …
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)
… July 1, 2014 through July 31, 2015. Background The East Rockaway Union Free School District is located in the Town of … East Rockaway Union Free School District Purchasing 2015M253 …
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)
… Purpose of Audit The purpose of our audit was to evaluate the … 2015. District officials did not use debt service funds to make payments on long-term debt. Key Recommendations …
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)
… audit was to evaluate the District’s financial operations and use of fund balance for the period July 1, 2013 through … overestimated expenditures in its adopted budgets, and, therefore, none of the appropriated fund balance was … in the annual budgets. Key Recommendations Develop and adopt budgets that include realistic expenditure …
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-338Cattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services – Financial Management (2016M-77)
… audit was to review BOCES’ financial management practices for the period July 1, 2012 through December 30, 2015. … component districts. General fund budgeted appropriations for the 2015-16 fiscal year totaled approximately $65 … estimates. Develop a comprehensive written policy or plan for establishing, funding and using reserve funds. Ensure …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-financial