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Hammondsport Central School District – Multiyear Planning (2024M-54)
… Audit Objective Determine whether Hammondsport Central School District (District) officials established comprehensive … response. … Determine whether Hammondsport Central School District District officials established comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-multiyear-planning-2024m-54Newark Central School District – Financial Condition and Claims Processing (2016M-267)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition management and … the District’s intentions for funding reserves, determines how much should be accumulated and how and when the funds will be used to finance related costs. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/newark-central-school-district-financial-condition-and-claims-processingSusquehanna Valley Central School District – Budgeting Practices (2014M-136)
… Purpose of Audit The purpose of our audit was to review the District’s budgeting practices for the period July 1, 2012 … revenues and expenditures. … Susquehanna Valley Central School District Budgeting Practices 2014M136 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/susquehanna-valley-central-school-district-budgeting-practices-2014m-136Baldwin Union Free School District – Non-instructional Overtime (2017M-128)
… December 1, 2016. Background The Baldwin Union Free School District is located in the Town of Hempstead in Nassau …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/baldwin-union-free-school-district-non-instructional-overtime-2017m-128Schalmont Central School District – Financial Condition Management (2018M-15)
… Purpose of Audit The purpose of our audit was to determine whether District officials effectively managed fund balance for the period July 1, 2014 through June 30, 2017. Background The Schalmont Central School District serves the Towns of …
https://www.osc.ny.gov/local-government/audits/school-district/2018/04/13/schalmont-central-school-district-financial-condition-management-2018m-15Phelps-Clifton Springs Central School District – Financial Condition (2016M-269)
… audit was to evaluate the District’s financial condition for the period July 1, 2014 through May 24, 2016. Background … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $34.4 … The District overestimated appropriations by $8.3 million for fiscal years 2010-11 through 2014-15 and did not use any …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/phelps-clifton-springs-central-school-district-financial-condition-2016mBayport-Blue Point Union Free School District – Leave Accruals (2015M-202)
… audit was to determine if the District properly accounted for employee leave accruals for the period July 1, 2013 through March 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year were approximately $68.3 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bayport-blue-point-union-free-school-district-leave-accruals-2015m-202South Glens Falls Central School District – Access Rights (2012M-257)
… whether employees had appropriate access rights to the District’s financial system for the period July 1, 2011, to … 30, 2012. Background The South Glens Falls Central School District is located in Saratoga County. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/south-glens-falls-central-school-district-access-rights-2012m-257Levittown Union Free School District – Reserve Funds and Extra-Classroom Activity Fund (2016M-174)
… Purpose of Audit The purpose of our audit was to review the District’s reserve funds and extra-classroom … issue press-numbered receipts or use some other method to document the source, date, amount, composition and purpose …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/levittown-union-free-school-district-reserve-funds-and-extra-classroomDolgeville Central School District – System Access Controls (2016M-265)
… and sensitive information in the District’s financial system and student information system for the period July 1, 2014 through April 15, 2016. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/dolgeville-central-school-district-system-access-controls-2016m-265Sherburne-Earlville Central School District – Emplolyee Benefits (2024M-67)
… Objective Determine whether Sherburne-Earlville Central School District (District) officials properly calculated employees’ … benefits. … Determine whether SherburneEarlville Central School District District officials properly calculated …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-emplolyee-benefits-2024m-67Bainbridge-Guilford Central School District – Network User Accounts (2021M-118)
Determine whether Bainbridge-Guilford Central School District (District) officials adequately managed network user accounts.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/bainbridge-guilford-2021-118.pdfJefferson Central School District – Procuring Services (2021M-42)
Determine whether Jefferson Central School District (District) officials sought competition when procuring services.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/jefferson-central-2021-42.pdfMoriah Central School District - Cash Management (2019M-65)
… monthly cash flow forecasts that estimate available funds for investment. Ensure idle funds are invested in a manner, …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/moriah-central-school-district-cash-management-2019m-65Quogue Union Free School District – Financial Condition and Cash Receipts (2013M-274)
… Purpose of Audit The purpose of our audit was to examine the Districts controls over its budgeting … District taxpayers. Develop a formal plan indicating how reserves will be funded, how much will be reserved and when reserves will be used. … …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/quogue-union-free-school-district-financial-condition-and-cash-receiptsCheektowaga Central School District – Employee Compensation and Benefit Payments (2016M-197)
… of Audit The purpose of our audit was to examine the District’s process and procedures over compensation-related … February 22, 2016. Background The Cheektowaga Central School District is located in the Town of Cheektowaga, Erie …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/cheektowaga-central-school-district-employee-compensation-and-benefitNyack Union Free School District – Reserve Funds (2014M-185)
… of Audit The purpose of our audit was to examine the District’s reserve funds for the period July 1, 2012 through March 24, 2014. Background The Nyack Union Free School District is located in the Towns of Clarkstown and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/03/nyack-union-free-school-district-reserve-funds-2014m-185Cheektowaga-Maryvale Union Free School District – Financial Condition (2015M-25)
… with more than 2,200 students. The District is governed by an elected five-member Board of Education. General fund …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/05/cheektowaga-maryvale-union-free-school-district-financial-condition-2015mGreenwich Central School District – Claims Auditing (2016M-37)
… Cambridge, Easton, Fort Edward, Greenwich, Hebron, Jackson and Salem in Washington County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/greenwich-central-school-district-claims-auditing-2016m-37Ravena-Coeymans-Selkirk Central School District – Payroll (2015M-326)
… 31, 2015. Background The Ravena-Coeymans-Selkirk Central School District is located in the Towns of Coeymans, Bethlehem and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/ravena-coeymans-selkirk-central-school-district-payroll-2015m-326