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Phelps-Clifton Springs Central School District – Financial Condition (2016M-269)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Springs Central School District is located in the Towns of Arcadia, Hopewell, Junius, Lyons, Manchester, Phelps and … any appropriated fund balance to finance operations. The retirement contribution reserve was overfunded, and the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/phelps-clifton-springs-central-school-district-financial-condition-2016mOtselic Valley Central School District – Capital Project (2015M-263)
… Purpose of Audit The purpose of our audit was to assess the Board’s … and approve all project change orders in accordance with New York State Department of Education requirements … Otselic …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/otselic-valley-central-school-district-capital-project-2015m-263Raquette Lake Union Free School District – Monitoring Financial Condition (2016M-203)
… Purpose of Audit The purpose of our audit was to determine if District officials monitored the District’s financial condition for the period July 1, 2012 through … monthly budget status reports. Revenues, expenditures and balance sheet accounts reported on the financial reports did …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/raquette-lake-union-free-school-district-monitoring-financial-conditionWallkill Central School District – Financial Management (2015M-294)
… audit was to review the District’s financial management for the period July 1, 2010 through June 30, 2015. Background … nine-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $69 … each year. Key Recommendations Develop budget projections for appropriations that consider prior years’ financial …
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 amount of unrestricted fund balance and use excess funds to benefit residents. Review all reserves to determine …
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)
… benefits District taxpayers. Such uses could include, but are not limited to, paying off debt, financing one-time …
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)
… audit was to review the District’s financial management for the period July 1, 2009 through February 3, 2015. … operates two schools and a third school which is used only for the pool and athletic fields. The District’s appropriations for the 2014-15 year were $17.6 million. Key Findings …
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)
… Purpose of Audit The purpose of our audit was to examine the resident school district tuition billing … Board of Trustees. The School provides education to approximately 390 students. Resident district tuition … residency documentation on file. School officials do not prepare the tuition bills on an FTE basis. …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/04/10/green-tech-high-charter-school-resident-tuition-billing-2015m-2Clyde-Savannah Central School District – Financial Condition (2015M-338)
… 2014-15 despite budgeting for operating deficits to reduce fund balance. Five of the District’s reserve funds were …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/clyde-savannah-central-school-district-financial-condition-2015m-338New Lebanon Central School District – Financial Condition (2015M-222)
… audit was to examine the District’s financial condition for the period July 1, 2013 through June 30, 2015. Background … seven-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $12.4 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/new-lebanon-central-school-district-financial-condition-2015m-222Barker 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-208Cooperstown Central School District – School Lunch Fund Financial Condition (2016M-86)
… to determine whether District officials managed the school lunch fund’s financial condition for the period July 1, 2014 … and the Towns of Burlington, Hartwick, Middlefield, New Lisbon and Otsego in Otsego County. The District operates … with Milford Central School District to manage its school lunch operations. Budgeted appropriations for the school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cooperstown-central-school-district-school-lunch-fund-financial-conditionEastport-South Manor Central School District – Financial Software User Access (2014M-379)
… 31, 2014. Background The Eastport-South Manor Central School District, located in the towns of Brookhaven, … rights based on job duties. … EastportSouth Manor Central School District Financial Software User Access 2014M379 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/20/eastport-south-manor-central-school-district-financial-software-userJamesville-Dewitt Central School District – Procurement (2016M-264)
… Purpose of Audit The objective of our audit was to examine the District’s purchasing practices for the period July 1, … appropriate legal action, if necessary, to recover those funds. Comply with New York State General Municipal Law and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/jamesville-dewitt-central-school-district-procurement-2016m-264Marcellus Central School District – Procurement (2016M-230)
… Purpose of Audit The purpose of our audit was to evaluate the District’s procurement practices for the … Ensure that required quotes are obtained and submitted to the purchasing agent with requisitions and retained with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/marcellus-central-school-district-procurement-2016m-230Plattsburgh 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 effective … controls over payroll for the period July 1, 2011, to December 31, 2012. Background The Plattsburgh City School … District officials implemented specific procedures to ensure that individuals reported and paid on the payrolls …
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 … School District (District) issued debt totaling $6 million to liquidate the accumulated deficit in the District’s … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/12/monroe-woodbury-central-school-district-budget-review-b6-13-6Franklinville Central School District – Financial Management (2017M-49)
… February 8, 2017. Background The Franklinville Central School District is located in the Towns of Farmersville, … funding and using reserve funds. … Franklinville Central School District Financial Management 2017M49 …
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)
… County. Pursuant to Chapter 354 of the Laws of 2006, the State Legislature authorized the District to issue debt not … the District's general fund as of June 30, 2006. New York State Local Finance Law Section 10.10 requires municipalities … obligations to fund operating deficits to submit to the State Comptroller each year, starting with the fiscal year …
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)
… Purpose of Audit The purpose of our audit was to examine information technology access controls over …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/dolgeville-central-school-district-system-access-controls-2016m-265