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Phoenix Central School District – Financial Condition (2017M-96)
… 28, 2017. Background The Phoenix Central School District is located in the Towns of Granby, Hastings, Palermo, …
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 financial condition for the period … 2014-15 and did not use any appropriated fund balance to finance operations. The retirement contribution reserve … with statutory requirements. To the extent they are not, transfers should be made in compliance with statutory …
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)
… Develop a written policy that indicates the amount of funds to be reserved and how each reserve will be funded. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/16/parishville-hopkinton-central-school-district-financial-management-2017mVictor Central School District – Information Technology (2016M-117)
… a comprehensive disaster recovery plan that identifies how essential data will be preserved during a disaster and …
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)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/sackets-harbor-central-school-district-financial-condition-2016m-89Willsboro Central School District – Financial Condition (2015M-362)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/willsboro-central-school-district-financial-condition-2015m-362Otselic Valley Central School District – Capital Project (2015M-263)
… Purpose of Audit The purpose of our audit was to assess the Board’s … The Board did not periodically obtain and review budget-to-actual financial reports. The Board did not review and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/otselic-valley-central-school-district-capital-project-2015m-263Springville-Griffith Institute Central School District – Financial Management (2015M-221)
… Purpose of Audit The purpose of our audit was to evaluate the financial operations of the District for the … Perform an in-depth review of interfund loans to determine the actual amount owed by each fund. Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/springville-griffith-institute-central-school-district-financialSouth Kortright Central School District – Retiree Health Insurance Contributions (2016M-148)
… Purpose of Audit The purpose of our audit was to determine the adequacy of District … The South Kortright Central School District is located in the Towns of Bovina, Delhi, Harpersfield, Kortright, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/south-kortright-central-school-district-retiree-health-insuranceRaquette Lake Union Free School District – Monitoring Financial Condition (2016M-203)
… officials monitored the District’s financial condition for the period July 1, 2012 through February 29, 2016. … The District operates no schools and has two students for whom it pays tuition to attend a neighboring school district. Budgeted appropriations for the 2015-16 fiscal year totaled $261,308. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/raquette-lake-union-free-school-district-monitoring-financial-conditionWallkill Central School District – Financial Management (2015M-294)
… audit was to review the District’s financial management for the period July 1, 2010 through June 30, 2015. Background … nine-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $69 … each year. Key Recommendations Develop budget projections for appropriations that consider prior years’ financial …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/wallkill-central-school-district-financial-management-2015m-294Gowanda Central School District – Financial Management (2016M-368)
… through September 1, 2016. Background The Gowanda Central School District is located in Cattaraugus, Chautauqua and … and adopt a written reserve fund policy. … Gowanda Central School District Financial Management 2016M368 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/gowanda-central-school-district-financial-management-2016m-368Green Tech High Charter School – Resident Tuition Billing (2015M-2)
… Purpose of Audit The purpose of our audit was to examine the resident school district tuition billing … Board of Trustees. The School provides education to approximately 390 students. Resident district tuition … paid, led to overbilling. Key Recommendations Ensure up-to-date accurate residency records are maintained and these …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/04/10/green-tech-high-charter-school-resident-tuition-billing-2015m-2Cattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services – Financial Management (2016M-77)
… Purpose of Audit The purpose of our audit was to review BOCES’ financial management practices for the … BOCES increased its reserves without adequate disclosure to the public and the districts and overfunded three … than $15 million in funds that should have been returned to the component and participating districts. Key …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-financialPlainview-Old Bethpage Central School District – Financial Condition (2015M-89)
… Plainview-Old Bethpage Central School District is located in the Town of Oyster Bay, Nassau County. The District, which … The District significantly overestimated expenditures in its adopted budgets, and, therefore, none of the … Officials did not include the funding of reserves in the annual budgets. Key Recommendations Develop and adopt …
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)
… Background The Clyde-Savannah Central School District is located in the Towns of Butler, Galen, Lyons, Rose and … operates two schools with approximately 840 students, is governed by an elected nine-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/clyde-savannah-central-school-district-financial-condition-2015m-338Babylon Union Free School District – Financial Condition (2015M-323)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … Babylon Union Free School District is located in the Town of Babylon, Suffolk County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/babylon-union-free-school-district-financial-condition-2015m-323Delaware Academy Central School District at Delhi – Fund Balances (2016M-36)
… The Delaware Academy Central School District at Delhi is located in the Towns of Andes, Bovina, Delhi, Franklin, … operates two schools with approximately 750 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/delaware-academy-central-school-district-delhi-fund-balances-2016m-36Eastport-South Manor Central School District – Financial Software User Access (2014M-379)
… Purpose of Audit The purpose of our audit was to evaluate the District’s controls over user access to the … approximately $93 million. Key Findings The District did not have any written procedures outlining how user access rights …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/20/eastport-south-manor-central-school-district-financial-software-userMarcellus Central School District – Procurement (2016M-230)
… in the Towns of Camillus, Marcellus, Onondaga, Otisco, Skaneateles and Spafford in Onondaga County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/marcellus-central-school-district-procurement-2016m-230