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Waverly Central School District – Financial Condition (2013M-148)
… each year. For the fiscal year ended 2012, the District’s actual revenues and expenditures were far closer to budget … the planned amount was used because, for the same period, actual operations generated surpluses totaling more than $5.3 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/waverly-central-school-district-financial-condition-2013m-148Marathon Central School District – Fund Balances (2017M-280)
… reasonable for the period July 1, 2016 through June 30, 2017. Background The Marathon Central School District serves … percentage points (from 6.9 to 4.9 percent) as of June 30, 2017. The debt service fund, employee benefit accrued … were not used as budgeted and overfunded as of June 30, 2017. Key Recommendations Adopt a fund balance policy that …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/marathon-central-school-district-fund-balances-2017m-280Hoosic Valley Central School District – Financial Management (2014M-6)
… Rensselaer County and the Towns of Cambridge and Easton in Washington County. It operates two schools with approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/hoosic-valley-central-school-district-financial-management-2014m-6Altmar-Parish-Williamstown Central School District – Financial Condition (2015M-232)
… 2015. Background The Altmar-Parish-Williamstown Central School District is located in the Towns of Albion, Amboy, … AltmarParishWilliamstown Central School District Financial Condition 2015M232 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/altmar-parish-williamstown-central-school-district-financial-conditionPembroke Central School District – Financial Management (2016M-31)
… through December 4, 2015. Background The Pembroke Central School District is located in the Towns of Pembroke, Darien, … Pembroke Central School District Financial Management 2016M31 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/pembroke-central-school-district-financial-management-2016m-31Hannibal Central School District – Financial Condition (2017M-23)
… Purpose of Audit The objective of our audit was to assess the District’s financial condition for the period … in fund balance, 97 percent of which was not needed to fund operations. The District’s unrestricted fund balance … developed an effective multiyear financial or capital plan to define how reserves and unrestricted fund balance in the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/hannibal-central-school-district-financial-condition-2017m-23Cazenovia Central School District – Financial Condition (2015M-327)
… was to evaluate the District’s financial condition for the period July 1, 2014 through June 30, 2015. Background The … year total $26.9 million. Key Finding The Board has relied on appropriated fund balance as a financing source in annual budgets, causing the District to incur planned operating deficits in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/cazenovia-central-school-district-financial-condition-2015m-327Alden Central School District – Financial Management (2016M-372)
… through September 2, 2016. Background The Alden Central School District (District) is located in the Towns of Alden, … Alden Central School District Financial Management 2016M372 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/alden-central-school-district-financial-management-2016m-372Dansville Central School District – Separation Payments (2016M-102)
… through January 14, 2016. Background The Dansville Central School District is located in the Towns of Conesus, … Dansville Central School District Separation Payments 2016M102 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/dansville-central-school-district-separation-payments-2016m-102Greenville Central School District – Information Technology (2016M-221)
… January 14, 2016. Background The Greenville Central School District is located in the Town of Greenville in … Greenville Central School District Information Technology 2016M221 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/greenville-central-school-district-information-technology-2016m-221Greater Amsterdam School District – Financial Condition (2016M-110)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, 2012 through … approximately $65 million. Key Findings Unassigned fund balance exceeded the 4 percent legal limit at the end of the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/greater-amsterdam-school-district-financial-condition-2016m-110Sodus Central School District – Financial Management (2016M-392)
… audit was to evaluate the District’s financial management for the period July 1, 2014 through June 30, 2016. Background … seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $27.5 million. Key Findings For fiscal years 2012-13 through 2015-16, operations resulted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/sodus-central-school-district-financial-management-2016m-392Royalton-Hartland Central School District – Financial Condition (2015M-275)
… The purpose of our audit was to examine the District’s financial condition and budgeting practices for the period … RoyaltonHartland Central School District Financial Condition 2015M275 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/royalton-hartland-central-school-district-financial-condition-2015m-275Candor Central School District – Separation Payments and Leave Accruals (2022M-21)
… clerk, were overpaid by $20,595 in their final salary payouts. Employee leave accruals and usage were not always … with legal counsel to review identified overpayments in this report and, where appropriate, take action to recover …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/candor-central-school-district-separation-payments-and-leave-accrualsWyandanch Union Free School District - Professional Services, Administrative Expenses and Fuel Inventory (2018M-24)
… for professional services. Ensure that expenses for Board conference travel and cell phones are properly documented, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/wyandanch-union-free-school-district-professional-services-administrativeCommack Union Free School District – Financial Condition and Fuel Inventory (2015M-90)
… Board of Education, operates eight schools with more than 6,900 students. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $183.2 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/commack-union-free-school-district-financial-condition-and-fuel-inventoryEdgemont Union Free School District – Information Technology (2024M-37)
… manner. As a result, the District had an increased risk of unauthorized access to and use of the network and could potentially lose important data. In … access are implemented and followed. Maintain a list of authorized user accounts and routinely evaluate and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/08/edgemont-union-free-school-district-information-technology-2024m-37Cato-Meridian Central School District – Procurement of Professional Services (2016M-13)
… Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $20.15 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/cato-meridian-central-school-district-procurement-professional-servicesEdgemont Union Free School District – Procurement of Professional Services (2016M-126)
… to determine when they should use competition, such as an RFP process or written or verbal quotes. Key Recommendations … services using a competitive method, such as an RFP process, and ensure that District staff solicit …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/edgemont-union-free-school-district-procurement-professional-servicesClymer Central School District – Payroll (2023M-168)
… was paid in compliance with employment agreements. As a result, payroll errors went undetected and resulted in … calculate 16 employees’ pay. Paid five employees a total of $4,792 for retroactive raises that were not authorized by the Board of Education (Board) and paid 16 employees perfect …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/clymer-central-school-district-payroll-2023m-168