Search
Rome City School District – Financial Management (2015M-215)
… Rome City School District is located in the City of Rome and the Towns of Annsville, Lee, Verona and Western in Oneida County. The District, which operates … balance that was not needed to fund the 2011-12, 2012-13 and 2014-15 budgets. The Board retroactively approved …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/rome-city-school-district-financial-management-2015m-215East Bloomfield Central School District – Online Banking (2016M-14)
… of Audit The purpose of our audit was to determine if online banking transactions were safeguarded for the period … District officials did not develop written procedures for online banking activities. A separate computer has not been …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/east-bloomfield-central-school-district-online-banking-2016m-14Hendrick Hudson Central School District – Financial Condition (2013M-241)
… Central School District is located in Westchester County and includes the Town of Cortlandt and part of the City of Peekskill. The District is governed … The District’s budgeted expenditures for the 2011-12 and 2012-13 fiscal years were $69.8 million and $70.6 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/hendrick-hudson-central-school-district-financial-condition-2013m-241Nanuet Union Free School District – Network User Accounts and Information Technology Contingency Plan (2022M-135)
… – pdf] Audit Objective Determine whether Nanuet Union Free School District (District) officials ensured network user accounts … corrective action. … Determine whether Nanuet Union Free School District District officials ensured network user …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/09/nanuet-union-free-school-district-network-user-accounts-and-informationMcGraw Central School District – Fund Balances (2017M-248)
… million. Key Findings District officials appropriated, on average, $638,300 of unrestricted fund balance as a …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mcgraw-central-school-district-fund-balances-2017m-248Churchville-Chili Central School District – Financial Management (2015M-354)
… of Audit The purpose of our audit was to evaluate the District’s financial management for the period July 1, 2012 … 23, 2015. Background The Churchville-Chili Central School District is located in four towns in Monroe County. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/churchville-chili-central-school-district-financial-management-2015m-354West Valley Central School District – Financial Management (2013M-178)
… 2013. Background The West Valley Central School District is located in Cattaraugus County. The District is governed by the Board of Education which comprises seven … of unexpended surplus funds that can be legally retained is limited, each year since 2009 District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/west-valley-central-school-district-financial-management-2013m-178Compliance With Special Education Regulations for the Provision of Services
… students who were initially referred during the 2016-17 school year. About the Program Special education services and … in special education services and programs within 60 school days of receipt of parental consent to evaluate. … year 2016-17. Noncompliance ranged from 32 percent in District 9 (located in the South Bronx) to 4 percent in …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/compliance-special-education-regulations-provision-servicesAlbany City School District – Separation Payments and Information Technology (2012M-251)
… of Audit The purpose of our audit was to examine the District’s calculation of separation payments and information … 1, 2011, to August 31, 2012. Background The Albany City School District is located in the City of Albany, Albany …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/albany-city-school-district-separation-payments-and-informationConstitutional Debt Limit
… cities, towns and villages: The debt limit is a percentage of the five-year average full valuation of taxable property within a municipality. Debt issued for the purpose of water supply and distribution and certain types of short …
https://www.osc.ny.gov/local-government/resources/constitutional-debt-limitRockville Centre Union Free School District – Information Technology (2023M-140)
… accessed websites, such as shopping, entertainment and social media, on District computers although the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/rockville-centre-union-free-school-district-information-technology-2023mSweet Home Central School District – Financial Management (2022M-166)
audit, sweet home, school, financial management
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/sweet-home-central-school-district-2022-166.pdfCentral Square Central School District – Fund Balance (2022M-196)
audit, central square, school, fund balance
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/central-square-central-school-district-2022-196.pdfHilton Central School District – Network Access Controls (2022M-200)
audit, hilton, school, network access controls
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/hilton-central-school-district-2022-200.pdfMorris Central School District – Fund Balance Management (2023M-47)
audit, school, Morris, fund balance management
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/morris-central-school-district-2023-47.pdfCanisteo-Greenwood Central School District – Financial Management (2016M-362)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for the period July … May 5, 2016. Background The Canisteo-Greenwood Central School District is located in the Town of Andover in Allegany …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/canisteo-greenwood-central-school-district-financial-management-2016m-362Hamburg Central School District – Capital Project (2014M-129)
… Purpose of Audit The purpose of our audit was to assess the District’s use of capital project resources for the period July 1, 2010 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/hamburg-central-school-district-capital-project-2014m-129Germantown Central School District – Financial Management (2013M-230)
… in fund balance that was not needed to fund the budgets, and transferred approximately $1.1 million to the District’s … 2012-13, levied more real property taxes than necessary and retained large amounts of taxpayer dollars without full … reserve funds identified in this report in a manner that benefits District taxpayers. … Germantown Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/germantown-central-school-district-financial-management-2013m-230Friendship Central School District – Fund Balance and Reserves (2022M-55)
… appropriations by a total of $2.3 million (8 percent) in the three fiscal years audited. This made it appear the … used to fund operations. Improperly restricted $246,000 in a debt reserve fund. The funds should be returned to the … restricted funds to general fund surplus fund balance in compliance with applicable statutes. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/friendship-central-school-district-fund-balance-and-reserves-2022m-55Floral Park-Bellerose Union Free School District – Financial Management (2013M-359)
… of Audit The purpose of our audit was to examine the District’s financial management for the period July 1, 2011 … 30, 2013. Background The Floral Park-Bellerose Union Free School District is located in the Village of Floral Park in …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/14/floral-park-bellerose-union-free-school-district-financial-management