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Cuba-Rushford Central School District – Financial Management (2015M-125)
… Rushford in Allegany County and the Towns of Farmersville, Freedom, Hinsdale, Ischua and Lyndon in Cattaraugus County. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/cuba-rushford-central-school-district-financial-management-2015m-125Lewiston-Porter Central School District – Financial Condition (2014M-202)
… period July 1, 2010 through June 6, 2014. Background The Lewiston-Porter Central School District is located in the Towns of Lewiston and Porter, Niagara County. The District is governed …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/lewiston-porter-central-school-district-financial-condition-2014m-202Sherburne-Earlville Central School District – Emplolyee Benefits (2024M-67)
… tracking system. In addition, procedures were not in place for maintaining leave accrual records or to ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-emplolyee-benefits-2024m-67Town of Pendleton – Capital Projects (2024M-72)
… status of the projects or communicate the projects’ status to taxpayers. Specifically, the Supervisor and Board did … Transparently communicate or present project information to taxpayers. The Supervisor did not: Account for the … The audit report includes 11 recommendations to improve capital project planning, accounting and …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pendleton-capital-projects-2024m-72Shoreham-Wading River Central School District – Financial Management (2017M-75)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … fund balance and reserves that it did not actually need to fund operations. The District’s unassigned fund balance … unassigned fund balance and reserves that are not needed to fund District operations. Use surplus fund balance in a …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/16/shoreham-wading-river-central-school-district-financial-management-2017mPhelps-Clifton Springs Central School District – Financial Condition (2016M-269)
PhelpsClifton Springs Central School District Financial Condition 2016M269
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/phelps-clifton-springs-central-school-district-financial-condition-2016mOgdensburg City School District – Payroll (2016M-250)
… The purpose of our audit was to evaluate the District's payroll procedures for the period July 1, 2014 through March … nine-member Board of Education. The District’s budgeted payroll appropriations for the 2015-16 fiscal year were approximately $12.3 million. Key Finding The payroll clerk controls multiple aspects of the payroll …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/ogdensburg-city-school-district-payroll-2016m-250Clymer Central School District – Financial Management (2016M-187)
… of our audit was to review the District’s financial management practices for the period July 1, 2012 through … Clymer Central School District Financial Management 2016M187 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/clymer-central-school-district-financial-management-2016m-187Cattaraugus-Little Valley Central School District – Financial Management (2016M-61)
… of Dayton, East Otto, Leon, Little Valley, Mansfield, Napoli, New Albion, Otto and Persia, Cattaraugus County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/cattaraugus-little-valley-central-school-district-financial-managementLake George Central School District – Internal Controls Over Payroll (2013M-122)
… July 1, 2011, through January 31, 2013. Background The Lake George Central School District is located in the Village of Lake George and the Towns of Lake George, Queensbury, Bolton, and Fort Ann in Warren and … Lake George Central School District Internal Controls Over …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/02/lake-george-central-school-district-internal-controls-over-payroll-2013mEast Williston Union Free School District – Extra-Classroom Activities (2016M-103)
… July 1, 2014 through September 30, 2015. Background The East Williston Union Free School District is located in the … East Williston Union Free School District ExtraClassroom …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/east-williston-union-free-school-district-extra-classroom-activitiesGreene Central School District – Financial Condition (2016M-17)
… management of the District’s financial condition for the period July 1, 2014 through December 3, 2015. … in Cortland County. The District, which operates four schools with approximately 1,070 students, is governed by an … reserves to be used, how they would be funded and when they would be used. The District’s reserve for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greene-central-school-district-financial-condition-2016m-17South Kortright Central School District – Retiree Health Insurance Contributions (2016M-148)
… February 29, 2016. Background The South Kortright Central School District is located in the Towns of Bovina, Delhi, … in Delaware County. The District, which operates one school with approximately 395 students, is governed by an … South Kortright Central School District Retiree Health Insurance Contributions …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/south-kortright-central-school-district-retiree-health-insuranceStarpoint Central School District – Financial Condition (2015M-266)
… adopted budgets. The District maintained an inappropriate liability reserves of approximately $942,000 and overfunded the employee benefit accrued liability reserve by $820,000. The District has not used its … report and use statutorily restricted debt reserves to pay related debt service. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/starpoint-central-school-district-financial-condition-2015m-266Spencerport Central School District – Financial Condition (2016M-254)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition and budgeting … realistic estimates of appropriations in the annual budget to ensure the tax levy is not higher than necessary. Review all reserves at least annually to determine if the amounts reserved are necessary and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/spencerport-central-school-district-financial-condition-2016m-254Rockville Centre Union Free School District – School Lunch Fund Financial Condition (2016M-139)
… 1, 2014 through April 30, 2016. Background The Rockville Centre Union Free School District (District) is located in the Village of Rockville Centre and includes parts of the Town and Village of … Rockville Centre Union Free School District School Lunch Fund Financial …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/rockville-centre-union-free-school-district-school-lunch-fund-financialDolgeville Central School District – Fuel Monitoring (2023M-175)
… officials adequately accounted for and monitored fuel usage. Key Findings District officials did not adequately account for or monitor fuel usage. As a result, 690 gallons of diesel fuel valued at $2,064 (23 percent) were not properly … District officials adequately accounted for and monitored fuel usage …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/dolgeville-central-school-district-fuel-monitoring-2023m-175Village of Port Dickinson – Capital Asset Accountability (2023M-68)
… Board of Trustees (Board) did not adopt a written capital asset policy or conduct periodic inventories. Officials did not maintain a complete and current capital asset list (asset list). We were unable to definitively locate and trace …
https://www.osc.ny.gov/local-government/audits/village/2023/08/18/village-port-dickinson-capital-asset-accountability-2023m-68Village of Tuckahoe – Financial Condition (2015M-88)
… 3, 2015. Background The Village of Tuckahoe is located in Westchester County and has a population of approximately … Findings The Board underestimated expenditures by $119,527 in 2011-12 and by more than $1 million in 2013-14, which led to operating deficits in each year. The …
https://www.osc.ny.gov/local-government/audits/village/2015/07/10/village-tuckahoe-financial-condition-2015m-88Schuyler Lake Fire District – Financial Activities (2022M-191)
… – pdf] Audit Objective Determine whether the Schuyler Lake Fire District (District) Board of Fire Commissioners … audit fire district schuyler lake …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/02/10/schuyler-lake-fire-district-financial-activities-2022m-191