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Catskill Central School District – Financial Management (2017M-134)

… Background The Catskill Central School District is located in the Towns of Catskill, Athens and Cairo in Greene County. The District operates three schools, has … and develop a plan to reduce unrestricted fund balance in a manner that benefits District residents. … The audit was …

https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/catskill-central-school-district-financial-management-2017m-134

South Country Central School District – Information Technology Inventory (2017M-219)

… The South Country Central School District is located in the Town of Brookhaven in Suffolk County. The District is governed by a seven-member … purchased items reviewed, totaling $109,031, were listed in the District’s inventory records as of June 30, 2017. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/south-country-central-school-district-information-technology-inventory

Voorheesville Central School District – Extra-Classroom Activities (2017M-181)

… The Voorheesville Central School District is located in the Towns of Berne, Guilderland and New Scotland in Albany County. The District, which is governed by a …

https://www.osc.ny.gov/local-government/audits/school-district/2017/12/08/voorheesville-central-school-district-extra-classroom-activities-2017m

Port Washington Union Free School District – Claims Processing and Inventories (2016M-263)

… District is located in the Town of North Hempstead in Nassau County. The District, which operates seven schools …

https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/port-washington-union-free-school-district-claims-processing-and

Carle Place Union Free School District – Payroll (2016M-69)

… to review the District’s internal controls over payroll for the period July 1, 2014 through October 31, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year are $47.7 million. Key Finding … compare payroll reports to payroll source documents for accuracy prior to the payroll being processed. … Carle …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/carle-place-union-free-school-district-payroll-2016m-69

Millbrook Central School District – Claims Processing (2015M-48)

… was to examine the District’s claims auditing process for the period July 1, 2013 through November 19, 2014. … seven-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year total approximately $27.2 … to ensure that they were accurate, properly supported and for valid District purposes. Key Recommendations Ensure that …

https://www.osc.ny.gov/local-government/audits/school-district/2015/06/12/millbrook-central-school-district-claims-processing-2015m-48

Bellmore Union Free School District – Financial Condition (2016M-276)

… year totaled approximately $33.5 million. Key Findings Actual expenditures were less than budgeted appropriations by …

https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/bellmore-union-free-school-district-financial-condition-2016m-276

Bradford Central School District – Claims Auditor (2022M-157)

… complete report – pdf] Audit Objective Determine whether the Bradford Central School District (District) claims … auditor performed a proper claims audit. Key Findings The claims auditor did not perform a proper claims audit … auditor to perform a proper audit. The claims auditor, who is an employee of the Greater Southern Tier Board of …

https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/bradford-central-school-district-claims-auditor-2022m-157

South Lewis Central School District – Financial Condition (2016M-83)

… our audit was to review the District’s financial condition for the period July 1, 2014 through September 30, 2015. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $25.1 … unassigned fund balance exceeded the 4 percent legal limit for fiscal years 2012-13 through 2014-15. The Board has not …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/south-lewis-central-school-district-financial-condition-2016m-83

Mount Markham Central School District – Reserve Funds (2016M-73)

… Purpose of Audit The purpose of our audit was to examine the District’s reserve funds for … Markham Central School District is located in a number of towns in Herkimer, Madison, Oneida and Otsego Counties. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/mount-markham-central-school-district-reserve-funds-2016m-73

Rye City School District – Payroll and Leave Accruals (2016M-169)

… January 31, 2016. Background The Rye City School District is located in the City of Rye, Westchester County. The … operates six schools with approximately 3,375 students, is governed by an elected seven-member Board of Education. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/rye-city-school-district-payroll-and-leave-accruals-2016m-169

West Seneca Central School District – Financial Condition (2014M-381)

… January 14, 2015. Background The West Seneca Central School District is located in the Towns of West Seneca, … expenditures or revenue shortfalls. … West Seneca Central School District Financial Condition 2014M381 …

https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/west-seneca-central-school-district-financial-condition-2014m-381

Southern Cayuga Central School District – Financial Management (2015M-224)

… Purpose of Audit The purpose of our audit was to review the District’s financial management for the period … $16.4 million. Key Findings District officials have generally taken appropriate action to manage the District’s financial condition. The District’s …

https://www.osc.ny.gov/local-government/audits/school-district/2015/12/04/southern-cayuga-central-school-district-financial-management-2015m-224

North Rose-Wolcott Central School District – Financial Management (2016M-22)

… of Audit The purpose of our audit was to evaluate the District’s financial management for the period July 1, 2014 through January 4, 2016. Background The North Rose-Wolcott Central School District is located in the Towns of Butler, Huron, …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/north-rose-wolcott-central-school-district-financial-management-2016m-22

Salmon River Central School District – Budgeting Practices and Financial Condition (2014M-251)

… the District’s financial condition and budgeting practices for the period July 1, 2011 through January 31, 2014. … with approximately 1,600 students. Budgeted appropriations for 2014 are approximately $29.1 million. Key Findings The … are structurally balanced and include realistic estimates for revenues and appropriations. Develop and adopt a fund …

https://www.osc.ny.gov/local-government/audits/school-district/2014/12/19/salmon-river-central-school-district-budgeting-practices-and-financial

Elmira Heights Central School District – Financial Condition (2014M-76)

… The Elmira Heights Central School District is located in the village of Elmira Heights, Chemung County. The …

https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/elmira-heights-central-school-district-financial-condition-2014m-76

Wainscott Common School District - Claims Auditing (2018M-240)

… Appendix B includes our comments on issues raised in the District’s response letter. … Determine whether the …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/wainscott-common-school-district-claims-auditing-2018m-240

Northern Adirondack Central School District – Financial Condition (2020M-51)

… finance expenditures, the total fund balance has declined from about $2.5 million at the beginning of 2017-18 to about … 2018-19. The Board has not adopted a multiyear financial plan or a plan to address the declining fund balance. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2020/09/25/northern-adirondack-central-school-district-financial-condition-2020m-51