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Alden 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, … in a manner that benefits residents. … 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-372

Hannibal Central School District – Financial Condition (2017M-23)

… through August 31, 2016. Background The Hannibal Central School District is located in Cayuga and Oswego Counties. The … multiyear financial and capital plans. … Hannibal Central School District Financial Condition 2017M23 …

https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/hannibal-central-school-district-financial-condition-2017m-23

Candor Central School District – Separation Payments and Leave Accruals (2022M-21)

… and approved. Key Findings District officials did not ensure separation payments and leave accruals were accurate, supported and approved. Due to the lack of oversight, we found: Eight employees, … and former payroll clerk, were paid more than $95,300 in longevity retirement incentives that were not …

https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/candor-central-school-district-separation-payments-and-leave-accruals

Caledonia-Mumford Central School District – Financial Management (2024M-101)

… money that should be returned to the general fund. For example, officials increased the unemployment reserve to … three years and sufficient to fund applicable expenditures for about 500 years. District officials overstated the … management and did not provide adequate justification for the levels of accumulated fund balance including …

https://www.osc.ny.gov/local-government/audits/school-district/2024/12/06/caledonia-mumford-central-school-district-financial-management-2024m-101

Waverly Central School District – Financial Condition (2013M-148)

… to finance operations in order to keep the real property tax levies at amounts the Board considered to be reasonable. …

https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/waverly-central-school-district-financial-condition-2013m-148

Attica Central School District – Financial Management (2016M-127)

… 2012 through March 18, 2016. Background The Attica Central School District is located in the Towns of Attica, … in compliance with statutory provisions. … Attica Central School District Financial Management 2016M127 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/attica-central-school-district-financial-management-2016m-127

Clarence Central School District – Financial Condition Management (2022M-46)

… financial condition. As a result, the District levied more taxes than needed to fund operations. The Board and District … corrective action. Appendix B includes our comments on certain issues District officials raised in their …

https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/clarence-central-school-district-financial-condition-management-2022m-46

Ardsley Union Free School District – Financial Management (2024M-13)

… Audit Objective Determine whether the Ardsley Union Free School District (District) Board of Education (Board) and officials … letter. … Determine whether the Ardsley Union Free School District District Board of Education Board and …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/ardsley-union-free-school-district-financial-management-2024m-13

Warwick Valley Central School District – Potential Operational Efficiencies (2012M-245)

… of our audit was to review the District’s transportation and custodial operations to determine whether there were … elected members. Budgeted expenditures for the 2010-11 and the 2011-12 fiscal years were approximately $78.6 and … transportation efficiency, the District could realize up to $654,000 of annual cost savings and as much as $1.4 …

https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/warwick-valley-central-school-district-potential-operational-efficiencies

Otego-Unadilla Central School District – Information Technology (2021M-178)

Determine whether the Otego-Unadilla Central School District (District) Board and officials ensured District computerized data was safeguarded through training, monitoring user accounts and adopting a written information technology (IT) contingency plan.

https://www.osc.ny.gov/files/local-government/audits/2022/pdf/otego-unadilla-2021-178.pdf

Marion Central School District – Procurement (2022M-3)

Determine whether Marion Central School District (District) officials procured goods and services in accordance with the procurement policies and procedures and applicable statutes.

https://www.osc.ny.gov/files/local-government/audits/2022/pdf/marion-2022-3.pdf

Sag Harbor Union Free School District – Claims Auditing (2022M-174)

… Perform a thorough, deliberate and independent audit in accordance with the Board policies. Ensure purchases are made in compliance with District policies and applicable contracts …

https://www.osc.ny.gov/local-government/audits/school-district/2023/02/03/sag-harbor-union-free-school-district-claims-auditing-2022m-174

Canastota Central School District – Payroll (2016M-56)

… Purpose of Audit The purpose of our audit was to examine payroll for the period July 1, 2014 through June 30, 2015. … employment contracts. … Canastota Central School District Payroll 2016M56 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/canastota-central-school-district-payroll-2016m-56

Eden Central School District – Payroll (2017M-11)

… 2015 through December 6, 2016. Background The Eden Central School District is located in the Towns of Boston, Concord, Eden, Evans and North Collins in Erie County. The District, which …

https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/eden-central-school-district-payroll-2017m-11

Middle Country Central School District – Extra-Classroom Activity Funds (2022M-160)

audit, school, middle country, extra-classroom activity

https://www.osc.ny.gov/files/local-government/audits/2023/pdf/middle-country-central-school-district-2022-160.pdf

Fishers Island Union Free School District – Website Transparency (2023M-28)

audit, fishers island, school, website transparency

https://www.osc.ny.gov/files/local-government/audits/2023/pdf/fishers-island-union-free-school-district-2023-28.pdf

Farmingdale Union Free School District – Financial Condition (2016M-235)

… our audit was to review the District’s financial condition for the period July 1, 2014 through February 29, 2016. … Board of Education. The District’s budgeted appropriations for the 2015-16 fiscal year were approximately $157.4 … the amount of unrestricted fund balance and use the excess funds in a manner that benefits District residents. … …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/farmingdale-union-free-school-district-financial-condition-2016m-235

Freeport Union Free School District – Financial Condition (2016M-300)

… audit was to evaluate the District’s financial condition for the period July 1, 2012 through April 30, 2016. … each of those years. The District maintained five reserve funds with balances totaling $35.6 million as of June 30, … not needed to fund District operations. Use excess reserve funds identified to benefit District residents in accordance …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/freeport-union-free-school-district-financial-condition-2016m-300