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Rotterdam-Mohonasen Central School District - Cafeteria Operations (2019M-114)
… the cafeteria fund. No one at the District calculated the cost or revenue-per-meal equivalent (ME). Although District … fund. District officials should calculate and monitor cost- and revenue-per-ME. The food service supervisor should …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/rotterdam-mohonasen-central-school-district-cafeteria-operations-2019mRoslyn Union Free School District – Cash Receipts (2016M-241)
… receipts are not issued for money received in building locations other than the District office. Eight of 30 … issue press-numbered triplicate receipts at all District locations. Ensure that all receipts are deposited on a timely …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/roslyn-union-free-school-district-cash-receipts-2016m-241New Hartford Central School District – Procurement (2016M-153)
… July 1, 2014 through February 22, 2016. Background The New Hartford Central School District is located in the Towns of New Hartford, Paris and Kirkland in Oneida County and the Town of … New Hartford Central School District Procurement 2016M153 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/new-hartford-central-school-district-procurement-2016m-153Otego-Unadilla Central School District – Financial Condition (2015M-245)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Central School District is located in the Towns of Otego, Unadilla, Laurens, Oneonta and Butternuts in Otsego County and the Towns of Sidney and Franklin in Delaware County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/otego-unadilla-central-school-district-financial-condition-2015m-245Wantagh Union Free School District – Financial Condition (2016M-363)
… 2014 through June 30, 2016. Background The Wantagh Union Free School District is located in the Town of Hempstead, … Wantagh Union Free School District Financial Condition 2016M363 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/wantagh-union-free-school-district-financial-condition-2016m-363West Hempstead Union Free School District – Financial Condition (2016M-116)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Union Free School District is located in the Town of Hempstead in Nassau County. The District, which operates … 2,120 students, is governed by a seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/18/west-hempstead-union-free-school-district-financial-condition-2016m-116Claryville Volunteer Fire Company – Financial Controls (2014M-53)
… Purpose of Audit The purpose of our audit was to determine whether Company controls are … and that Company moneys were safeguarded for the period of January 1, 2012 through December 20, 2013. Background The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/25/claryville-volunteer-fire-company-financial-controls-2014m-53Town of Ashford – Water District (2015M-343)
… a detailed project plan detailing the project scope, timetable or documentation to support the estimated costs. …
https://www.osc.ny.gov/local-government/audits/district/2016/03/25/town-ashford-water-district-2015m-343Ossining Union Free School District – Financial Management (2017M-176)
… 2015 through June 8, 2017. Background The Ossining Union Free School District is located in the Village of Ossining, … Ossining Union Free School District Financial Management 2017M176 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/ossining-union-free-school-district-financial-management-2017m-176Hartford Central School District – Cafeteria Collections (2018M-10)
… July 1, 2016 through November 30, 2017. Background The Hartford Central School District is located in the Towns of Argyle, Fort Ann, Granville, Hartford, Hebron and Kingsbury in Washington County. The … Hartford Central School District Cafeteria Collections 2018M10 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/hartford-central-school-district-cafeteria-collections-2018m-10Cairo-Durham Central School District – Information Technology (2017M-246)
… Internet usage and configure the web filtering software to block access to sites that violate the acceptable use policy. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/16/cairo-durham-central-school-district-information-technology-2017m-246Town of Neversink – Multiyear Planning and Fund Balance Management (2017M-260)
… Purpose of Audit The purpose of our audit was to determine whether the Board had multiyear … 1, 2016 through August 17, 2017. Background The Town of Neversink is located in Sullivan County and has a … Town of Neversink Multiyear Planning and Fund Balance Management …
https://www.osc.ny.gov/local-government/audits/town/2018/02/09/town-neversink-multiyear-planning-and-fund-balance-management-2017m-260Clinton Central School District – Payroll (2017M-252)
… period July 1, 2016 through June 30, 2017. Background The Clinton Central School District is located in the Towns of … Clinton Central School District Payroll 2017M252 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/26/clinton-central-school-district-payroll-2017m-252Gilbertsville-Mount Upton Central School District – Cafeteria Operations (2015M-351)
… Chenango County. The District, which operates one school with approximately 400 students, is governed by an elected … $9 million. Key Finding District officials did not perform a per-meal cost analysis to determine if lunch pricing is … to ensure that the District is raising enough revenues to cover cafeteria operations and continue to identify potential …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/gilbertsville-mount-upton-central-school-district-cafeteria-operationsBethlehem Central School District – Credit Cards (2017M-41)
… July 1, 2015 through November 30, 2016. Background The Bethlehem Central School District is located in the Towns of Bethlehem and New Scotland in Albany County. The District, … Bethlehem Central School District Credit Cards 2017M41 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/bethlehem-central-school-district-credit-cards-2017m-41Herkimer Central School District – Financial Condition (2016M-68)
… 1, 2014 through October 31, 2015. Background The Herkimer Central School District is located in the Village of Herkimer … Herkimer Central School District Financial Condition 2016M68 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/herkimer-central-school-district-financial-condition-2016m-68Harrisville Central School District – Claims Audit (2016M-215)
… October 31, 2015. Background The Harrisville Central School District is located in the Towns of Croghan and Diana … in St. Lawrence County. The District, which operates one school with approximately 440 students, is governed by an … Harrisville Central School District Claims Audit 2016M215 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/harrisville-central-school-district-claims-audit-2016m-215Kenmore-Town of Tonawanda Union Free School District – Financial Management (2015M-155)
… in accordance with statute, to remedy reserves with excess funds. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/06/kenmore-town-tonawanda-union-free-school-district-financial-managementGreenburgh Eleven Union Free School District – Financial Condition (2015M-194)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … District is a special act school district located in Dobbs Ferry, Westchester County. The District, which operates one … tuition revenues and consistently decreased expenditures to offset the declines in revenues. Tuition accounts …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/greenburgh-eleven-union-free-school-district-financial-condition-2015mOpinion 98-16
… initial deposit, but no later than on that date. You ask how long a school district must hold moneys paid into a tax … v Gulotta , 72 NY2d 363, 373, 534 NYS2d 108, 113). As to how long moneys must be held in the fund, section 3651(1-a) … How long a school district must hold moneys paid into a tax …
https://www.osc.ny.gov/legal-opinions/opinion-98-16