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Clarence Central School District – Financial Condition Management (2022M-46)
… Audit Objective Determine whether the Clarence Central School District’s (District) Board of Education (Board) and District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/clarence-central-school-district-financial-condition-management-2022m-46Ardsley Union Free School District – Financial Management (2024M-13)
… Audit Objective Determine whether the Ardsley Union Free School District (District) Board of Education (Board) and officials … letter. … Determine whether the Ardsley Union Free School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/ardsley-union-free-school-district-financial-management-2024m-13Farmingdale Union Free School District – Financial Condition (2016M-235)
… is located in the Towns of Oyster Bay in Nassau County and Babylon in Suffolk County. The District, which operates … they underestimated revenues by a total of $9.8 million and overestimated appropriations by a total of $26.6 million … actual needs, based on available current information and historical data, and discontinue the practice of adopting …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/farmingdale-union-free-school-district-financial-condition-2016m-235Freeport Union Free School District – Financial Condition (2016M-300)
… of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2012 … through April 30, 2016. Background The Freeport Union Free School District is located in the Town of Hempstead, Nassau …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/freeport-union-free-school-district-financial-condition-2016m-300Mechanicville City School District – Financial Condition (2017M-93)
… was to determine whether the Board effectively managed the District’s finances by adopting realistic budgets and if it … January 31, 2017. Background The Mechanicville City School District is located in the City of Mechanicville and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/mechanicville-city-school-district-financial-condition-2017m-93Tully Central School District – Financial Management (2016M-359)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … The Tully Central School District is located in the Towns of Preble and Truxton in Cortland County and the Towns of …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/tully-central-school-district-financial-management-2016m-359Lancaster Central School District – Financial Condition (2016M-101)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, 2012 … through December 8, 2015. Background The Lancaster Central School District (District) is located in the Towns of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lancaster-central-school-district-financial-condition-2016m-101Brighton Central School District – Separation Payments (2016M-119)
… Background The Brighton Central School District is located in the Towns of Brighton and Pittsford in Monroe County. The District, which operates five schools with approximately 3,960 students, is governed by an elected seven-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/brighton-central-school-district-separation-payments-2016m-119Watertown City School District – Financial Condition (2016M-85)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period July 1, 2014 … through October 31, 2015. Background The Watertown City School District is located in the City of Watertown and the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/watertown-city-school-district-financial-condition-2016m-85Watervliet City School District – Fiscal Stress (2014M-149)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, 2011 … through March 31, 2014. Background The Watervliet City School District is located in the City of Watervliet and the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/07/watervliet-city-school-district-fiscal-stress-2014m-149Carthage Central School District – Financial Condition (2014M-138)
… of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2012 … through December 31, 2013. Background The Carthage Central School District is located in the Towns of Champion, Le Ray, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/carthage-central-school-district-financial-condition-2014m-138Canton Central School District – Financial Condition (2013M-287)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, 2011 through March 31, 2013. Background The Canton Central School District is located in St. Lawrence County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/canton-central-school-district-financial-condition-2013m-287English Language Learners Programs
… Objective To determine whether the State Education Department is adequately overseeing whether … Department (SED) data shows that ELL enrollments are on the rise in New York, with the number of ELL students …
https://www.osc.ny.gov/state-agencies/audits/2024/09/18/english-language-learners-programsOpinion 2006-8
… final year salaries and paid upon retirement to central school district employees under collective bargaining agreements. …
https://www.osc.ny.gov/legal-opinions/opinion-2006-8Albany Public Library – Leave Accruals (2015M-293)
… of Albany, Albany County. The Library, which is a Public School Library that serves the approximately 95,000 residents of the Albany City School District, is governed by an elected nine-member Board. …
https://www.osc.ny.gov/local-government/audits/library/2016/02/12/albany-public-library-leave-accruals-2015m-293William Floyd Union Free School District – Payroll (2016M-165)
… of Audit The purpose of our audit was to evaluate the District’s payroll procedures for the period July 1, 2014 … December 31, 2015. Background The William Floyd Union Free School District is located in the Town of Brookhaven, Suffolk …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/william-floyd-union-free-school-district-payroll-2016m-165Jericho Union Free School District – Financial Management (2016M-328)
… of Audit The purpose of our audit was to examine the District’s financial management practices for the period July … through May 24, 2016. Background The Jericho Union Free School District is located in the Towns of Oyster Bay and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/jericho-union-free-school-district-financial-management-2016m-328Whitesboro Central School District – Claims Auditing (2016M-115)
… of Audit The purpose of our audit was to examine the District’s claims audit process for the period July 1, 2014 … December 31, 2015. Background The Whitesboro Central School District is located in the Towns of Whitestown, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/whitesboro-central-school-district-claims-auditing-2016m-115Niskayuna Central School District – Capital Improvement Fund (2019M-134)
… properly established, monitored and accounted for the capital improvement project. Audit Results Established the capital …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/30/niskayuna-central-school-district-capital-improvement-fund-2019m-134Allegany-Limestone Central School District – Reserve Funds and Fixed Assets (2013M-228)
… Purpose of Audit The purpose of our audit was to review District official’s internal controls over reserve funds and … July 5, 2013. Background The Allegany-Limestone Central School District is located in Cattaraugus County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/allegany-limestone-central-school-district-reserve-funds-and-fixed-assets