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Barker Central School District – Purchasing (2016M-208)
… Purpose of Audit The purpose of our audit was to review the District’s purchasing … The Barker Central School District is located in the Town of Somerset, Niagara County. The District, which operates one …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/barker-central-school-district-purchasing-2016m-208Eastport-South Manor Central School District – Financial Software User Access (2014M-379)
… Purpose of Audit The purpose of our audit was to evaluate the District’s controls over … Manor Central School District, located in the towns of Brookhaven, Riverhead and Southampton in Suffolk County, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/20/eastport-south-manor-central-school-district-financial-software-userSchuyler Lake Fire District – Financial Activities (2022M-191)
… whether the Schuyler Lake Fire District (District) Board of Fire Commissioners (Board) established controls over … Board did not: Establish adequate controls over the work of the Treasurer, which include receiving and disbursing … for fiscal years 2015 through 2021 . As a result, as of July 31, 2022, the AUDs were between 152 and 2,343 days …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/02/10/schuyler-lake-fire-district-financial-activities-2022m-191Plattsburgh City School District – Internal Controls Over Payroll (2013M-74)
… Purpose of Audit The purpose of our audit was to determine if the District had established … Plattsburgh City School District is located in the City of Plattsburgh, Clinton County. The District is governed by …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/plattsburgh-city-school-district-internal-controls-over-payroll-2013m-74Monroe-Woodbury Central School District – Budget Review (B6-13-6)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure estimates in the District’s proposed budget for the 2013-14 fiscal year … Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/12/monroe-woodbury-central-school-district-budget-review-b6-13-6Raquette Lake Union Free School District – Monitoring Financial Condition (2016M-203)
… 1, 2012 through February 29, 2016. Background The Raquette Lake Union Free School District is located in the Towns of Arietta and Long Lake in Hamilton County and is governed by an elected … Raquette Lake Union Free School District Monitoring Financial …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/raquette-lake-union-free-school-district-monitoring-financial-conditionCooperstown Central School District – School Lunch Fund Financial Condition (2016M-86)
… managed the school lunch fund’s financial condition for the period July 1, 2014 through January 14, 2016. Background The Cooperstown Central School District is located in the Village of Cooperstown and the Towns of … two cafeterias, which serve approximately 885 students and is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cooperstown-central-school-district-school-lunch-fund-financial-conditionFranklinville Central School District – Financial Management (2017M-49)
… to review the District’s financial management practices for the period July 1, 2013 through February 8, 2017. Background The Franklinville Central School District is located in the Towns of Farmersville, Franklinville, … and Machias in Cattaraugus County. The District, which is governed by an elected five-member Board of Education, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/franklinville-central-school-district-financial-management-2017m-49East Moriches Union Free School District -- Budget Review (B17-7-4)
… The East Moriches Union Free School District is located in Suffolk County. Pursuant to Chapter 354 of the Laws of … to exceed $2 million to liquidate the accumulated deficit in the District's general fund as of June 30, 2006. New York … that the significant revenue and expenditure projections in the proposed budget are reasonable. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/05/east-moriches-union-free-school-district-budget-review-b17-7-4Dolgeville Central School District – System Access Controls (2016M-265)
… District’s financial system and student information system for the period July 1, 2014 through April 15, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $19 … users were assigned more access permissions than needed for their job duties. District officials did not regularly …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/dolgeville-central-school-district-system-access-controls-2016m-265Chenango Valley Central School District -- Budget Review (B17-4-5)
… with the fiscal year during which the municipality or school district is authorized to issue obligations and for …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/chenango-valley-central-school-district-budget-review-b17-4-5Wallkill Central School District – Financial Management (2015M-294)
… Purpose of Audit The purpose of our audit was to review the District’s financial management for the period … Background The Wallkill Central School District is located in the Towns of Newburgh, Montgomery, Gardiner, Plattekill … year and that appropriated fund balance each year that was not necessary. District officials overfunded reserves by …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/wallkill-central-school-district-financial-management-2015m-294Gowanda Central School District – Financial Management (2016M-368)
… the District's actual needs based on historical trends or other identified analysis. Develop a plan to reduce the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/gowanda-central-school-district-financial-management-2016m-368Margaretville Central School District – Fund Balance (2015M-55)
… Ensure that the amount of the District’s unrestricted fund balance is in compliance with Real Property Tax Law statutory … limits and reduce the amount of unrestricted fund balance in a manner that benefits District taxpayers. Such … Margaretville Central School District Fund Balance 2015M55 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/margaretville-central-school-district-fund-balance-2015m-55Holland Central School District – Financial Management (2015M-58)
… Purpose of Audit The purpose of our audit was to review the District’s financial … Holland Central School District is located in the Towns of Holland, Colden, Wales, Sardinia, Concord and Aurora in Erie County and the Towns of Java and Sheldon in Wyoming County. The District is governed …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/holland-central-school-district-financial-management-2015m-58Green Tech High Charter School – Resident Tuition Billing (2015M-2)
… period July 1, 2013 through June 30, 2014. Background The Green Tech High Charter School is located in the City of … Green Tech High Charter School Resident Tuition Billing 2015M2 …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/04/10/green-tech-high-charter-school-resident-tuition-billing-2015m-2Amagansett Union Free School District – Financial Condition (2014M-91)
… audit was to evaluate the District’s financial condition for the period July 1, 2012 through September 30, 2013. Background The Amagansett Union Free School District is located in the Town of East Hampton in Suffolk County and is governed by an elected five-member Board of Education. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/03/amagansett-union-free-school-district-financial-condition-2014m-91Fabius-Pompey Central School District – Budget Review (B3-14-5)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … the accumulated deficit in the District’s general fund as of June 30, 2006. Local Finance Law requires all local …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/08/fabius-pompey-central-school-district-budget-review-b3-14-5Greenport Union Free School District – Financial Condition (2014M-203)
… The Greenport Union Free School District is located in the Village of Greenport in Suffolk County and is governed by an elected five-member … balance is in compliance with statutory limits and develop a plan to reduce the surplus in a manner that benefits …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/greenport-union-free-school-district-financial-condition-2014m-203Henry Johnson Charter School – Resident Tuition Billings and Collections (2023M-32)
… whether Henry Johnson Charter School (School) Board of Trustees (Board) and officials ensured tuition billings to … tuition billings were adequately supported for the sample of 30 students we reviewed, they did not ensure related … did not have access to the undeposited funds, and the risk of loss, diversion or theft of School funds was increased. …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/henry-johnson-charter-school-resident-tuition-billings-and-collections