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Central Square Central School District – Claims Auditing (2016M-292)
… The Central Square Central School District is located in the Towns of Amboy, Constantia, Hastings, Mexico, Palermo, Parish, Schroeppel and West Monroe in Oswego County, the Towns of Cicero and Clay in Onondaga County and the Town of Vienna in Oneida County. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/central-square-central-school-district-claims-auditing-2016m-292Brocton Central School District – Purchasing (2015M-305)
… Background The Brocton Central School District is located in the Towns of Portland, Stockton and Pomfret in Chautauqua County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/brocton-central-school-district-purchasing-2015m-305Berkshire Union Free School District – Financial Condition (2015M-310)
… audit was to evaluate the District’s financial condition for the period July 1, 2011 through August 12, 2015. … located on the grounds of the Berkshire Farm Center in the Town of Canaan, Columbia County. The District, which … action when necessary to avoid incurring expenditures in excess of available revenues. Develop a plan to repay …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/berkshire-union-free-school-district-financial-condition-2015m-310Fort Edward Union Free School District – Financial Condition (2015M-67)
… is governed by a Board of Education and has approximately 100 employees and 560 students. Budgeted appropriations for …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/fort-edward-union-free-school-district-financial-condition-2015m-67St. Regis Falls Central School District – Fund Balance (2016M-141)
… District is located in the Towns of Dickinson, Santa Clara and Waverly in Franklin County and the Towns of Hopkinton and Lawrence in St. Lawrence County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/st-regis-falls-central-school-district-fund-balance-2016m-141Scarsdale Union Free School District – Information Technology (2016M-252)
… The Scarsdale Union Free School District is located in the Town of Scarsdale in Westchester County. The District, which operates seven … $148 million. Key Finding Our audit disclosed areas in need of improvement concerning IT controls. Because of the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/scarsdale-union-free-school-district-information-technology-2016m-252Malverne Union Free School District – Fund Balance (2016M-120)
… Purpose of Audit The purpose of our audit was to examine the District’s fund balance for the period July 1, … insurance reserve balance and transfer excess funds to fund balance or other reserves. … Malverne Union Free …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/malverne-union-free-school-district-fund-balance-2016m-120Depew Union Free School District – Financial Condition (2016M-229)
… the District’s financial condition for the period July 1, 2012 through April 26, 2016. Background The Depew Union Free …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/depew-union-free-school-district-financial-condition-2016m-229East Moriches Union Free School District – Claims Processing (2016M-273)
… The East Moriches Union Free School District is located in the Town of Brookhaven, Suffolk County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/east-moriches-union-free-school-district-claims-processing-2016m-273Gilbertsville-Mount Upton Central School District – Cafeteria Operations (2015M-351)
… Purpose of Audit The purpose of our audit was to determine if the District’s cafeteria … Upton Central School District is located in the Towns of Butternuts, Gilbertsville, Morris and Unadilla in Otsego …
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)
… adequately supported, audited prior to payment and paid in a secure and timely manner for the period July 1, 2015 through November 30, 2016. … The Bethlehem Central School District is located in the Towns of Bethlehem and New Scotland in Albany County. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/bethlehem-central-school-district-credit-cards-2017m-41Wantagh Union Free School District – Financial Condition (2016M-363)
… audit was to evaluate the District’s financial condition for the period July 1, 2014 through June 30, 2016. Background … The Wantagh Union Free School District is located in the Town of Hempstead, Nassau County. The District, which … Discontinue the practice of adopting budgets that result in the appropriation of unrestricted fund balance not needed …
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)
… audit was to evaluate the District’s financial condition for the period July 1, 2014 through February 29, 2016. … The West Hempstead Union Free School District is located in the Town of Hempstead in Nassau County. The District, which operates five schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/18/west-hempstead-union-free-school-district-financial-condition-2016m-116Bellmore Union Free School District – Payroll (2023M-129)
… expenditures exceeded budgeted overtime by $49,576 during the audit period and officials increased the risk that employees may have been paid for unnecessary overtime. We reviewed 169 overtime request …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/bellmore-union-free-school-district-payroll-2023m-129Village of Schaghticoke – Board Oversight (2023M-78)
… controls or other oversight procedures to compensate for the Clerk-Treasurer performing all functions of the … duties. Audit the Clerk-Treasurer’s records and reports for the fiscal year ending May 31, 2022. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/village/2023/11/17/village-schaghticoke-board-oversight-2023m-78Little Flower Union Free School District – Tuition (2015M-233)
… period July 1, 2014 through June 30, 2015. Background The Little Flower Union Free School District is a special act … Continue efforts to collect all past-due amounts billed. … Little Flower Union Free School District Tuition 2015M233 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/little-flower-union-free-school-district-tuition-2015m-233Greenburgh Eleven Union Free School District – Financial Condition (2015M-194)
… School District is a special act school district located in Dobbs Ferry, Westchester County. The District, which … Key Findings The District has experienced a steady decline in tuition revenues and consistently decreased expenditures to offset the declines in revenues. Tuition accounts receivable records and the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/greenburgh-eleven-union-free-school-district-financial-condition-2015mSusquehanna Valley Central School District – Budgeting Practices (2014M-136)
… in the Towns of Binghamton, Conklin, Kirkwood, Vestal and Windsor in Broome County and is governed by the Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/susquehanna-valley-central-school-district-budgeting-practices-2014m-136Town of Esperance – Fund Balance (2016M-405)
… the Village of Esperance within its boundaries, is located in Schoharie County and has a population of approximately … by 9 percent over the last three fiscal years, resulting in an accumulation of $154,849, or 137 percent of the … a plan to reduce the amount of available fund balance in a manner that benefits Town residents. Adopt a written …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-esperance-fund-balance-2016m-405Bemus Point Central School District – Reserve Funds (2014M-281)
… Purpose of Audit The purpose of our audit was to evaluate the District’s reservation of fund balance for the period July 1, 2009 through August 27, 2014. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/bemus-point-central-school-district-reserve-funds-2014m-281