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Edgemont Union Free School District – Information Technology (2024M-37)
… Disable 34 unneeded network user accounts that had last login dates ranging from July 29, 2021 to July 1, 2023. The …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/08/edgemont-union-free-school-district-information-technology-2024m-37Conclusion – Improving the Effectiveness of Your Claims Auditing Process
… internal controls. When a thorough and deliberate audit of claims is conducted, a message is sent to all officers and … strong claims auditing process, the control consciousness of its staff is enhanced, because officers and employees will be cognizant that a careful review of claims will occur before public funds are disbursed. As …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/conclusionOwego Apalachin Central School District – Capital Project and Financial Condition (2014M-109)
… audit was to examine certain District financial activities for the period July 1, 2012 through December 16, 2013. … The Owego Apalachin Central School District (District) is located in the Towns of Candor, Newark Valley, Nichols, … Tioga and Owego in Tioga County. The District, which is governed by an elected seven-member Board of Education, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/owego-apalachin-central-school-district-capital-project-and-financialLyndonville Central School District – Procurement and Claims Audit (2022M-144)
… Board did not ask for and was not provided with monthly warrants (a list of audited claims) and was not properly …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/lyndonville-central-school-district-procurement-and-claims-audit-2022mSaranac Central School District – Student State Aid (2023M-91)
Determine whether Saranac Central School District District officials properly claimed State aid for special education students who received services in 10month public and summer placements
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-student-state-aid-2023m-91Cortland Enlarged City School District – Oversight of Financial Operations (2012M-230)
… Ensure that the Treasurer establishes procedures to bill home districts for foster care children who are enrolled in the District. Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/01/cortland-enlarged-city-school-district-oversight-financial-operationsJamestown City School District – Fund Balance and Reserves (2022M-97)
… did not properly manage fund balance and reserves and need to improve their budgeting practices and transparency with … and annually appropriated fund balance that was not used to fund operations. As of June 30, 2021, surplus fund balance … approximately $8.7 million, were reasonable and lacked a sufficient reserve fund plan that detailed each reserve’s …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/23/jamestown-city-school-district-fund-balance-and-reserves-2022m-97Merrick Union Free School District – Financial Management (2024M-64)
… the statutory limit on surplus fund balance and can result in taxpayers being taxed more than necessary. Specifically, … Maintain reserves at reasonable levels. Except as noted in Appendix A, District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/merrick-union-free-school-district-financial-management-2024m-64Brockport Central School District - Financial Management (2023M-107)
… reserves. Key Findings The Board and District officials were not transparent with taxpayers and did not effectively … had unreasonably high balances totaling $24.5 million that were not needed or used in many years, and the debt reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/12/brockport-central-school-district-financial-management-2023m-107Gananda Central School District – Financial Condition (2014M-62)
… stability by significantly decreasing expenditures or increasing real property taxes. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/04/gananda-central-school-district-financial-condition-2014m-62Constitutional Debt Limit
… much debt a local government or school district can incur. For counties, cities, towns and villages: The debt limit is a … of taxable property within a municipality. Debt issued for the purpose of water supply and distribution and certain … excluded from the debt limit. Exclusions from the limit for debt related to sewer projects and certain types of …
https://www.osc.ny.gov/local-government/resources/constitutional-debt-limitAlbany Community Charter School – Financial Operations (2013M-185)
… operations and the effectiveness of the School’s compact contract with the Foundation for the period July 1, 2011, to … The School’s budgeted expenses for the 2012-13 fiscal year were approximately $7 million. Key Findings We found no … at State and local levels at a fee of 1 percent of per pupil revenue from the prior academic year. On April 18, …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/10/25/albany-community-charter-school-financial-operations-2013m-185New Suffolk Common School District – Selected Financial Operations (2013M-197)
… 2013. Background The New Suffolk Common School District is located in the Town of Southold, Suffolk County. The District is governed by the Board of Trustees which comprises three … in each of the fiscal years 2007-08 through 2011-12 by as much as $228,694. Although the Board President stated the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/new-suffolk-common-school-district-selected-financial-operations-2013mAttica Central School District – Financial Management (2016M-127)
… Purpose of Audit The purpose of our audit was to review the District’s financial … The Attica Central School District is located in the Towns of Attica, Bennington, Java, Middlebury, Orangeville, Sheldon and Wethersfield in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/attica-central-school-district-financial-management-2016m-127Waverly Central School District – Financial Condition (2013M-148)
… 1, 2011, to March 26, 2013. Background The Waverly Central School District is located in Tioga and Chemung Counties. The … Waverly Central School District Financial Condition 2013M148 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/waverly-central-school-district-financial-condition-2013m-148Marathon Central School District – Fund Balances (2017M-280)
… Purpose of Audit The purpose of our audit was to determine whether the Board and District … for the past three years but decreased as a percentage of ensuing year’s appropriations by 2 percentage points (from …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/marathon-central-school-district-fund-balances-2017m-280Pembroke Central School District – Financial Management (2016M-31)
… Purpose of Audit The purpose of our audit was to review the District’s management of financial activities … raising more real property taxes than necessary. Develop a written policy that indicates the amount of funds to be reserved, how each reserve will be funded and when the balances will be …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/pembroke-central-school-district-financial-management-2016m-31Sodus Central School District – Financial Management (2016M-392)
… audit was to evaluate the District’s financial management for the period July 1, 2014 through June 30, 2016. Background … seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $27.5 million. Key Findings For fiscal years 2012-13 through 2015-16, operations resulted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/sodus-central-school-district-financial-management-2016m-392Cazenovia Central School District – Financial Condition (2015M-327)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, … set aside over $4.2 million in a variety of reserve funds prior to 2011-12 and used about $2.5 million from …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/cazenovia-central-school-district-financial-condition-2015m-327Hoosic Valley Central School District – Financial Management (2014M-6)
… Purpose of Audit The purpose of our audit was to review the District’s financial operations for the … Municipal Law. The District’s long-term financial plan was not adequate because it did not include appropriate …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/hoosic-valley-central-school-district-financial-management-2014m-6