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Royalton-Hartland Central School District – Financial Condition (2015M-275)
… 4, 2015. Background The Royalton-Hartland Central School District is located in the Towns of Royalton, Hartland … RoyaltonHartland Central School District Financial Condition 2015M275 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/royalton-hartland-central-school-district-financial-condition-2015m-275Pembroke Central School District – Financial Management (2016M-31)
… District is located in the Towns of Pembroke, Darien, Batavia and Alexander in Genesee County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/pembroke-central-school-district-financial-management-2016m-31Hannibal Central School District – Financial Condition (2017M-23)
… Background The Hannibal Central School District is located in Cayuga and Oswego Counties. The District, which is … District officials overestimated operating expenditures in each of the last three fiscal years and appropriated nearly $5 million in fund balance, 97 percent of which was not needed to fund …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/hannibal-central-school-district-financial-condition-2017m-23Greater Amsterdam School District – Financial Condition (2016M-110)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/greater-amsterdam-school-district-financial-condition-2016m-110Greenville Central School District – Information Technology (2016M-221)
… or tested on a regular basis. The District’s web filter permitted categories that did not appear to be for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/greenville-central-school-district-information-technology-2016m-221Alden Central School District – Financial Management (2016M-372)
… The Alden Central School District (District) is located in the Towns of Alden, Lancaster, Marilla and Newstead in Erie County; the Town of Darien in Genesee County; and the Town of Bennington in Wyoming …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/alden-central-school-district-financial-management-2016m-372Dansville Central School District – Separation Payments (2016M-102)
… 14, 2016. Background The Dansville Central School District is located in the Towns of Conesus, Groveland, North … operates three schools with approximately 1,600 students, is governed by an elected seven-member Board of Education. … attached to them. Key Recommendations Take whatever action is appropriate within the law to recover identified …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/dansville-central-school-district-separation-payments-2016m-102Cazenovia Central School District – Financial Condition (2015M-327)
… period July 1, 2014 through June 30, 2015. Background The Cazenovia Central School District is located in the Towns of Cazenovia, Fenner, Georgetown, Lincoln, Nelson and Sullivan … Cazenovia Central School District Financial Condition 2015M327 …
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 period … included overestimated appropriations. The Board failed to fund and use reserves in accordance with General Municipal …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/hoosic-valley-central-school-district-financial-management-2014m-6Altmar-Parish-Williamstown Central School District – Financial Condition (2015M-232)
… our audit was to assess the District’s financial condition for the period July 1, 2013 through June 30, 2015. Background … The Altmar-Parish-Williamstown Central School District is located in the Towns of Albion, Amboy, Hastings, Mexico, … was within the statutory limit. The Board has not adopted a formal plan to reduce unrestricted fund balance to the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/altmar-parish-williamstown-central-school-district-financial-conditionCandor Central School District – Separation Payments and Leave Accruals (2022M-21)
… and former payroll clerk, were paid more than $95,300 in longevity retirement incentives that were not … and former payroll clerk, were overpaid by $20,595 in their final salary payouts. Employee leave accruals and usage were not always recorded properly or in accordance with collective bargaining agreements (CBAs), …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/candor-central-school-district-separation-payments-and-leave-accrualsSharon Springs Central School District – Fund Balance Management (2022M-100)
… Annually overestimated appropriations by an average of $1.6 million, or 17 percent. Informed residents and taxpayers … surplus fund balance to exceed the statutory limit by $2.3 million, or 23.7 percentage points. Annually … a reservation of fund balance that is not provided for by statute and circumvents the statutory limit. Although real …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/sharon-springs-central-school-district-fund-balance-management-2022m-100Avon Central School District – Financial Management (2024M-75)
… – pdf] Audit Objective Determine whether the Avon Central School District (District) Board of Education (Board) and … Determine whether the Avon Central School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/avon-central-school-district-financial-management-2024m-75Rush-Henrietta Central School District – Credit Cards and Purchase Cards (2024M-122)
… charges were properly approved and supported. Therefore, it could not be determined whether all charges were for …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/03/rush-henrietta-central-school-district-credit-cards-and-purchase-cards-0Mexico Academy Central School District –Financial Management (2016M-219)
… Background The Mexico Academy Central School District is located in the Towns of Hastings, Mexico, New Haven, … operates five schools with approximately 2,000 students, is governed by an elected seven-member Board of Education. … balance will be depleted if projected expenditure growth is not curtailed. Key Recommendations Maintain District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/mexico-academy-central-school-district-financial-management-2016m-219Lindenhurst Union Free School District – Credit Cards (2016M-179)
… a Board-authorized list of fuel card users. District credit cards did not have a maximum spending limit. Key … the policy. Ensure that cash advances on District credit cards are no longer allowed. Maintain a complete list of those employees who are issued credit cards and report this information to the Board at each …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/lindenhurst-union-free-school-district-credit-cards-2016m-179Moriah Central School District - Cash Management (2019M-65)
… earnings. Key Findings District officials did not develop and manage a comprehensive investment program to ensure … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/moriah-central-school-district-cash-management-2019m-65Newark Valley Central School District – Financial Management (2016M
… Valley Central School District is located in the Towns of Maine and Nanticoke in Broome County, the Towns of Harford …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/newark-valley-central-school-district-financial-management-2016mWest Hempstead Union Free School District – Financial Condition (2016M-116)
… 1, 2014 through February 29, 2016. Background The West Hempstead Union Free School District is located in the Town of Hempstead in Nassau County. The District, which operates five … West Hempstead Union Free School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/18/west-hempstead-union-free-school-district-financial-condition-2016m-116East Islip Union Free School District – Financial Condition (2015M-283)
… 2015. Background The East Islip Union Free School District is located in the Town of Islip in Suffolk County. The … operates six schools with approximately 4,000 students, is governed by an elected five-member Board of Education. … overestimate expenditures. Ensure that each reserve fund is established by a resolution that includes the rationale, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/29/east-islip-union-free-school-district-financial-condition-2015m-283