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Willsboro Central School District – Financial Condition (2015M-362)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period … The Willsboro Central School District is located in the Towns of Chesterfield, Essex, Lewis, Westport and … by nearly 12 percentage points. District officials did not develop a multiyear financial plan. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/willsboro-central-school-district-financial-condition-2015m-362Worcester Central School District – Unassigned Fund Balance (2016M-1)
… Purpose of Audit The purpose of our audit was to examine District officials’ management of unassigned fund balance for the period July 1, 2014 through November 16, 2015. Background The Worcester Central School District is located in the Town of Harpersfield in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/worcester-central-school-district-unassigned-fund-balance-2016m-1Sharon Springs Central School District – Financial Condition (2016M-39)
… November 30, 2015. Background The Sharon Springs Central School District is located in the Towns of Carlisle, Seward … in Montgomery County. The District, which operates one school with approximately 300 students, is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/sharon-springs-central-school-district-financial-condition-2016m-39Otselic Valley Central School District – Capital Project (2015M-263)
… September 10, 2015. Background The Otselic Valley Central School District is located in the Chenango and Madison County … Plymouth and Eaton. The District, which operates one school with approximately 360 students, is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/otselic-valley-central-school-district-capital-project-2015m-263Cattaraugus-Little Valley Central School District – Financial Management (2016M-61)
… Board’s management of the District’s financial condition for the period July 1, 2012 through January 4, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $24.6 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/cattaraugus-little-valley-central-school-district-financial-managementClymer Central School District – Financial Management (2016M-187)
… 2012 through April 1, 2016. Background The Clymer Central School District is located in the Towns of Clymer, French … in Chautauqua County. The District, which operates one school with approximately 425 students, is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/clymer-central-school-district-financial-management-2016m-187Barker Central School District – Purchasing (2016M-208)
… not contain formal guidance for acquiring and documenting price quotes for purchases below the competitive bidding … was unaware of the District’s informal policy for securing price quotes for purchases under the competitive bidding … each claim. Communicate the purchasing policy for securing price quotes to the claims auditor so the claims auditor can …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/barker-central-school-district-purchasing-2016m-208Portville Central School District – Financial Condition (2013M-384)
… our audit was to review the District’s financial condition for the period of July 1, 2012 through November 13, 2013. … Board of Education. Budgeted general fund expenditures for the 2013-14 fiscal year are approximately $16 million. … Real Property Tax Law statutory limits and develop a plan for the use of excess fund balance. Develop a policy for …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/portville-central-school-district-financial-condition-2013m-384South Kortright Central School District – Retiree Health Insurance Contributions (2016M-148)
… the collection of retiree health insurance contributions for the period July 1, 2014 through February 29, 2016. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $9 million. … us he has not prepared a reconciliation of the estimated premiums to the actual amounts so that the estimated billings …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/south-kortright-central-school-district-retiree-health-insuranceRaquette Lake Union Free School District – Monitoring Financial Condition (2016M-203)
… February 29, 2016. Background The Raquette Lake Union Free School District is located in the Towns of Arietta and Long … students for whom it pays tuition to attend a neighboring school district. Budgeted appropriations for the 2015-16 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/raquette-lake-union-free-school-district-monitoring-financial-conditionEast Moriches Union Free School District -- Budget Review (B17-7-4)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the District’s … School District is located in Suffolk County. Pursuant to Chapter 354 of the Laws of 2006, the State Legislature … 10.10 requires municipalities and school districts that have been authorized to issue obligations to fund operating …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/05/east-moriches-union-free-school-district-budget-review-b17-7-4Gilboa-Conesville Central School District – Oversight of Portable Devices (2015M-344)
… October 6, 2015. Background The Gilboa-Conesville Central School District is located in five towns in Schoharie County, … town in Delaware County. The District, which operates one school with approximately 330 students, is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/gilboa-conesville-central-school-district-oversight-portable-devicesMargaretville Central School District – Fund Balance (2015M-55)
… October 20, 2014. Background The Margaretville Central School District serves eight towns in Delaware, Greene and Ulster counties and operates one school with approximately 380 students. The District is …
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)
… through February 3, 2015. Background The Holland Central School District is located in the Towns of Holland, Colden, … members. The District operates two schools and a third school which is used only for the pool and athletic fields. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/holland-central-school-district-financial-management-2015m-58Schenevus Central School District – Budgeting (2014M-123)
… December 18, 2013. Background The Schenevus Central School District is located in the Towns of Decatur, Maryland, … an elected five-member Board of Education and operates one school with approximately 365 students. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/schenevus-central-school-district-budgeting-2014m-123Greenport Union Free School District – Financial Condition (2014M-203)
… audit was to examine the District’s financial condition for the period July 1, 2012 through March 31, 2014. … 645 students. Budgeted general fund appropriations for the 2013-14 fiscal year totaled approximately $15.5 million. Key Findings For fiscal years 2010-11 through 2012-13, District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/greenport-union-free-school-district-financial-condition-2014m-203Sewanhaka Central High School District – Business Office Information Technology Systems (2023M-12)
… Audit Objective Determine whether Sewanhaka Central High School District (District) officials developed an information … action. … Determine whether Sewanhaka Central High School District District officials developed an information …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/30/sewanhaka-central-high-school-district-business-office-informationYorkshire-Pioneer Central School District – In-School Internet Connectivity (S9-22-4)
… Objective Determine whether the Yorkshire-Pioneer Central School District (District) used resources to ensure the … Our audit focused on the Internet connectivity in school buildings and did not look at the surrounding …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/yorkshire-pioneer-central-school-district-school-internet-connectivity-s9Greenville Central School District – Information Technology (2021M-156)
… pdf] Audit Objective Determine whether Greenville Central School District (District) officials established adequate … corrective action. … Determine whether Greenville Central School District District officials established adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/greenville-central-school-district-information-technology-2021m-156Onteora Central School District – Procurement and Claims Auditing (2021M-216)
… to District’s financial application to verify availability of funds and ensure pricing matches vendor agreements. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/onteora-central-school-district-procurement-and-claims-auditing-2021m-216