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North Collins Central School District – Information Technology Equipment Inventory (2023M-39)
… Audit Objective Determine whether North Collins Central School District (District) officials maintained a complete and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/north-collins-central-school-district-information-technology-equipmentGilboa-Conesville Central School District – Fund Balance Management (2022M-175)
… Objective Determine whether the Gilboa-Conesville Central School District (District) Board of Education (Board) and officials … action. … Determine whether the GilboaConesville Central School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/gilboa-conesville-central-school-district-fund-balance-management-2022mEdgemont Union Free School District – Information Technology (2024M-37)
… Disable 34 unneeded network user accounts that had last login dates ranging from July 29, 2021 to July 1, 2023. The …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/08/edgemont-union-free-school-district-information-technology-2024m-37East Ramapo Central School District – Budget Review (B25-5-2)
… the significant revenue and expenditure projections in the District’s adopted 2024-25 budget were reasonable. Background … to appoint up to two monitors to the East Ramapo Central School District (District) to provide fiscal and academic … Language Learners services and deficiencies in public school facilities due to lack of sufficient investment, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/03/east-ramapo-central-school-district-budget-review-b25-5-2Lewiston-Porter Central School District - Payroll (2018M-246)
Determine if the District accurately compensated employees.
https://www.osc.ny.gov/files/local-government/audits/pdf/lewiston-porter.pdfNorth Merrick Union Free School District - Purchasing (2018M-87)
… and services complied with competitive bid statutes and District policies. Noteworthy Achievements The District … agreed with our report. … North Merrick Union Free School District Purchasing 2018M87 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/north-merrick-union-free-school-district-purchasing-2018m-87Valley Stream Thirteen Union Free School District – Purchasing (2016M-204)
… the procedures used by the District to purchase goods and services that are subject to competitive bidding and … Stream Thirteen Union Free School District is located in the Village of Valley Stream, Nassau County. The District, which operates four elementary schools with approximately 2,190 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/valley-stream-thirteen-union-free-school-district-purchasing-2016m-204Lyndonville Central School District – Procurement and Claims Audit (2022M-144)
… and services were procured in accordance with applicable statutes and/or District policy and did not ensure claims …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/lyndonville-central-school-district-procurement-and-claims-audit-2022mCortland Enlarged City School District – Oversight of Financial Operations (2012M-230)
… Business Services provided adequate fiscal oversight over District financial operations for the period June 1, 2011, to July 9, 2012. Background The Cortland City School District is located in the City of Cortland and five …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/01/cortland-enlarged-city-school-district-oversight-financial-operationsSaranac Central School District – Student State Aid (2023M-91)
… special education students. Review all identified unclaimed State aid and submit any eligible claims for …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-student-state-aid-2023m-91Owego Apalachin Central School District – Capital Project and Financial Condition (2014M-109)
… of Audit The purpose of our audit was to examine certain District financial activities for the period July 1, 2012 … December 16, 2013. Background The Owego Apalachin Central School District (District) is located in the Towns of Candor, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/owego-apalachin-central-school-district-capital-project-and-financialJamestown City School District – Fund Balance and Reserves (2022M-97)
… did not properly manage fund balance and reserves and need to improve their budgeting practices and transparency with … and annually appropriated fund balance that was not used to fund operations. As of June 30, 2021, surplus fund balance … more real properly taxes were levied then necessary to fund operations. Key Recommendations Adopt budgets that …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/23/jamestown-city-school-district-fund-balance-and-reserves-2022m-97Merrick Union Free School District – Financial Management (2024M-64)
… surplus fund balance from 19 percent at June 30, 2015 to 8 percent as of June 30, 2023, they consistently … Recommendations Continue reducing surplus fund balance to comply with the statutory limit. Adopt budgets that … of appropriations and fund balance that will be used to fund operations. Maintain reserves at reasonable levels. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/merrick-union-free-school-district-financial-management-2024m-64Brockport Central School District - Financial Management (2023M-107)
… Audit Objective Determine whether the Brockport Central School District (District) Board of Education (Board) and … $8.7 million (4 percent). Five reserves had unreasonably high balances totaling $24.5 million that were not needed or …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/12/brockport-central-school-district-financial-management-2023m-107Lansingburgh Central School District – Purchasing (2017M-173)
… or someone in a position of authority over the Treasurer, should review and approve requisitions submitted by the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/17/lansingburgh-central-school-district-purchasing-2017m-173Clinton Central School District – Payroll (2017M-252)
… of our audit was to determine whether employee salaries and wages were accurately paid for the period July 1, 2016 … Background The Clinton Central School District is located in the Towns of Kirkland, Marshall, New Hartford, Paris, Vernon, Westmoreland and Whitestown, in Oneida County. The District, which has approximately 1,285 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/26/clinton-central-school-district-payroll-2017m-252Newark Valley Central School District – Financial Management (2016M
… Purpose of Audit The purpose of our audit was to examine District officials’ management of the District’s … Use long-term projections as a financial planning tool to make informed decisions to avoid the projected deficit. … Newark Valley Central …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/newark-valley-central-school-district-financial-management-2016mBemus Point Central School District – Reserve Funds (2014M-281)
… of Audit The purpose of our audit was to evaluate the District’s reservation of fund balance for the period July 1, … August 27, 2014. Background The Bemus Point Central School District is located in the Towns of Ellery, Ellicott …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/bemus-point-central-school-district-reserve-funds-2014m-281East Islip Union Free School District – Financial Condition (2015M-283)
… did not have resolutions establishing two reserve funds totaling $1.7 million or resolutions that included the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/29/east-islip-union-free-school-district-financial-condition-2015m-283Depew Union Free School District – Financial Condition (2016M-229)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … the adopted budgets and allowed unrestricted fund balance to exceed the statutory limit. Key Recommendation Develop … in compliance with the statutory limit and develop a plan to use excess funds in a manner that benefits residents. … …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/depew-union-free-school-district-financial-condition-2016m-229