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Gowanda Central School District – Financial Management (2016M-368)
… School District is located in Cattaraugus, Chautauqua and Erie Counties. The District, which operates three schools … For the 2013-14 through 2015-16 fiscal years, the Board and District officials overestimated expenditures by a total … limit. The Board did not adopt a written reserve policy and three reserves appear to be overfunded. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/gowanda-central-school-district-financial-management-2016m-368Conclusion – Improving the Effectiveness of Your Claims Auditing Process
… may need assistance. The addresses and telephone numbers for each of our regional offices is located at the end of this publication. Please contact the regional office for your locality with any questions you may have. Legal …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/conclusionBaldwinsville Central School District – Financial Management (2016M-65)
Baldwinsville Central School District Financial Management 2016M65
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/baldwinsville-central-school-district-financial-management-2016m-65Newfield Central School District – Financial Condition (2013M-238)
… officials did not ensure reasonable levels of fund balance were maintained. While their budgets included the use … the amount of surplus increased the District’s total fund balance by $521,000 over a five-year period. Some of the … understated liabilities would increase the available fund balance by more than $1.8 million. This would cause the fund …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/newfield-central-school-district-financial-condition-2013m-238Clinton Central School District – Payroll (2017M-252)
… School District is located in the Towns of Kirkland, Marshall, New Hartford, Paris, Vernon, Westmoreland and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/26/clinton-central-school-district-payroll-2017m-252Lansingburgh Central School District – Purchasing (2017M-173)
… Rensselaer County and encompasses portions of the Towns of Brunswick, Pittstown and Schaghticoke, as well as the City of Troy. The District is governed by a nine-member Board …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/17/lansingburgh-central-school-district-purchasing-2017m-173Gananda Central School District – Financial Condition (2014M-62)
… Gananda Central School District is located in Wayne County and is governed by the Board of Education, which comprises … District officials have struggled with fiscal challenges and deteriorating financial condition. Key Recommendation Establish and maintain the District’s financial stability by …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/04/gananda-central-school-district-financial-condition-2014m-62Saranac Central School District – Payroll (2015M-298)
… or salaries to be paid; making changes to employees’ pay rates, withholdings and deductions and having access to … them to District employees. The Superintendent did not compare the payroll registers with payroll source documents … or in his absence the Business Administrator, should compare payroll registers to payroll source documents when …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/saranac-central-school-district-payroll-2015m-298Fonda-Fultonville Central School District – Reserves Management (2021M-157)
… Determine whether the Board of Education Board properly managed reserve funds …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/fonda-fultonville-central-school-district-reserves-management-2021m-157Lyons Central School District – Payroll 2022M-71
… paid accurately. As a result: Two employees were paid rates inconsistent with Board authorized rates or collective bargaining agreements (CBAs), resulting …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/lyons-central-school-district-payroll-2022m-71Silver Creek Central School District – Financial Condition (2015M-321)
… by an average of 7 percent each year. As of June 30, 2015, the District’s unrestricted fund balance totaled …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/silver-creek-central-school-district-financial-condition-2015m-321Oxford Academy and Central School District – Financial Management (2016M-6)
… McDonough, Norwich, Oxford, Pharsalia, Preston and Smithville in Chenango County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/oxford-academy-and-central-school-district-financial-management-2016m-6Minisink Valley Central School District – Financial Condition (2016M-26)
Minisink Valley Central School District Financial Condition 2016M26
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/minisink-valley-central-school-district-financial-condition-2016m-26Manhasset Union Free School District – Separation Payments (2016M-150)
… were accurate. The District overpaid seven employees for retirement incentives by total of $35,000 and underpaid four employees … policies and procedures for processing and approving retirement incentives and vacation payouts. Direct District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/manhasset-union-free-school-district-separation-payments-2016m-150Hewlett-Woodmere Union Free School District – Financial Condition (2016M-402)
… District, which operates five schools with approximately 3,000 students, is governed by an elected seven-member Board …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/hewlett-woodmere-union-free-school-district-financial-condition-2016m-402North Collins Central School District – Financial Management (2016M-189)
… The North Collins Central School District is located in the Towns of North Collins, Collins, Concord, Brant, Eden and Evans in Erie County. The District, which operates two schools with … or ensure that fund balance and reserves were managed in accordance with statutes. The District used a contingency …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-collins-central-school-district-financial-management-2016m-189Westmoreland Central School District – State Transportation Aid (2017M-220)
… through June 30, 2017. Background The Westmoreland Central School District is located in the Towns of Vernon, … Westmoreland Central School District State Transportation Aid 2017M220 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/westmoreland-central-school-district-state-transportation-aid-2017m-220State Comptroller DiNapoli Releases Municipal & School Audits
… on average, annually over-estimated appropriations by $3.2 million (9.9%) and maintained four reserves totaling … $2.7 million were not submitted to SED, as required. In addition, six change orders totaling $155,173 were … were approved and had no explanation for the difference in the amount received. Village of Port Dickinson – Capital …
https://www.osc.ny.gov/press/releases/2023/08/state-comptroller-dinapoli-releases-municipal-school-audits-0Owego-Apalachin Central School District – Special Education Services and Medicaid Reimbursements (2020M-21)
… services in accordance with their IEPs. We reviewed IEPs for 28 students who received services in 2018-19. We found … missed sessions. The District was not reimbursed for 427 of 729 eligible services (59 percent) totaling … on an issue that was raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/18/owego-apalachin-central-school-district-special-education-services-andNorth Babylon Union Free School District – Online Banking (2023M-156)
… online banking to ensure these transactions are secure. In addition to sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/north-babylon-union-free-school-district-online-banking-2023m-156