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Parishville-Hopkinton Central School District – Financial Management (2017M-72)

… and some reserves are overfunded. District officials have not developed comprehensive multiyear financial or …

https://www.osc.ny.gov/local-government/audits/school-district/2017/06/16/parishville-hopkinton-central-school-district-financial-management-2017m

Victor Central School District – Information Technology (2016M-117)

… Wayne County. The District, which operates five buildings on one campus with approximately 4,360 students, is governed … $1 million. Key Findings The Board and District officials have not implemented appropriate IT policies and procedures …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/victor-central-school-district-information-technology-2016m-117

Sackets Harbor Central School District – Financial Condition (2016M-89)

… legal limit during the same period. The District does not have a multiyear financial plan or a formal capital plan. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/sackets-harbor-central-school-district-financial-condition-2016m-89

Starpoint Central School District – Financial Condition (2015M-266)

… realistic estimates of appropriations and the use of fund balance in annual budgets. Use the excess amounts in reserve …

https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/starpoint-central-school-district-financial-condition-2015m-266

Remsen Central School District – Fund Balance and Reserves (2015M-306)

… for all three fiscal years we reviewed. District officials have not created multiyear financial or capital plans. The …

https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/remsen-central-school-district-fund-balance-and-reserves-2015m-306

Canaseraga Central School District - Financial Management (2019M-104)

… demonstrate a plan for the need for certain reserves that have not been used for three years. Key Recommendations Adopt …

https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/canaseraga-central-school-district-financial-management-2019m-104

Amityville Union Free School District – Payroll (2016M-155)

… work of a routine nature that, with proper scheduling, may have been avoidable. Although the payroll clerk performs …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/amityville-union-free-school-district-payroll-2016m-155

Sullivan West Central School District – Financial Condition (2014M-40)

… 1, 2012 through October 8, 2013. Background The Sullivan West Central School District is located in Sullivan County. … amount reserved are necessary and reasonable. … Sullivan West Central School District Financial Condition 2014M40 …

https://www.osc.ny.gov/local-government/audits/school-district/2014/08/15/sullivan-west-central-school-district-financial-condition-2014m-40

Camden Central School District – Financial Condition (2016M-51)

… located in the Towns of Annsville, Camden, Florence, Lee and Vienna in Oneida County; the Town of Constantia in Oswego County; and the Town of Osceola in Lewis County. The District, which … benefits District residents. Review all reserve balances and transfer excess funds to unrestricted fund balance, where …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/camden-central-school-district-financial-condition-2016m-51

Cuba-Rushford Central School District – Financial Management (2015M-125)

… of Audit The purpose of our audit was to evaluate the District’s management of financial activities for the period July 1, 2011 through March 27, 2015. Background The Cuba-Rushford Central School District is located in the Towns of Belfast, Caneadea, …

https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/cuba-rushford-central-school-district-financial-management-2015m-125

Oppenheim-Ephratah Central School District – Business Office Operations (2013M-70)

… Purpose of Audit The purpose of our audit was to determine if internal controls over Business Office … were appropriately designed and operating effectively to adequately safeguard District assets for the period July 1, 2011, to November 30, 2012. Background The Oppenheim-Ephratah …

https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/oppenheim-ephratah-central-school-district-business-office-operations

Delaware Academy Central School District at Delhi – Fund Balances (2016M-36)

… Delaware County. The District, which operates two schools with approximately 750 students, is governed by an elected …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/delaware-academy-central-school-district-delhi-fund-balances-2016m-36

Randolph Central School District – Financial Management (2014M-20)

… is located in the Towns of Coldspring, Conewango, Leon, Napoli, Randolph, Red House and South Valley in Cattaraugus …

https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/randolph-central-school-district-financial-management-2014m-20

Port Byron Central School District – Financial Condition (2014M-71)

… approximately $20 million. Key Findings District officials have generally taken appropriate action to manage the … increased by nearly $1.4 million. District officials have not created a detailed multiyear plan that projects …

https://www.osc.ny.gov/local-government/audits/school-district/2014/07/03/port-byron-central-school-district-financial-condition-2014m-71

Flanders Fire District – Disbursements (2014M-199)

… to be approved before payment and compare an approved warrant with the checks before signing and sending them to …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/03/flanders-fire-district-disbursements-2014m-199

Island Trees Union Free School District – Overtime (2016M-389)

… $58.6 million. Key Finding The District does not have written overtime procedures, and employees are not …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/island-trees-union-free-school-district-overtime-2016m-389

Indian Lake Central School District – Claims Auditing (2016M-15)

… Purpose of Audit The purpose of our audit was to review the District’s claims auditing … Indian Lake Central School District is located in the Town of Indian Lake in Hamilton County. The District, which …

https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/indian-lake-central-school-district-claims-auditing-2016m-15

Windsor Central School District – Cafeteria Operations (2016M-130)

… Purpose of Audit The purpose of our audit was to examine District officials’ management of the school lunch fund for the period July 1, 2014 through …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/windsor-central-school-district-cafeteria-operations-2016m-130