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West Seneca Central School District – Financial Condition (2014M-381)
… of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2009 … January 14, 2015. Background The West Seneca Central School District is located in the Towns of West Seneca, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/west-seneca-central-school-district-financial-condition-2014m-381East Bloomfield Central School District – Online Banking (2016M-14)
… December 9, 2015. Background The East Bloomfield Central School District is located in the Towns of Bristol, Canandaigua, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/east-bloomfield-central-school-district-online-banking-2016m-14Southern Cayuga Central School District – Financial Management (2015M-224)
… Purpose of Audit The purpose of our audit was to review the District’s financial management for the period July 1, 2010 … August 6, 2015. Background The Southern Cayuga Central School District is located in the Towns of Venice, Locke, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/04/southern-cayuga-central-school-district-financial-management-2015m-224Hendrick Hudson Central School District – Financial Condition (2013M-241)
… of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2011, … to June 30, 2013. Background The Hendrick Hudson Central School District is located in Westchester County and includes …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/hendrick-hudson-central-school-district-financial-condition-2013m-241Genesee Valley Board of Cooperative Educational Services – Purchasing (2016M-259)
… Board of Cooperative Educational Services (BOCES) is a public entity serving 22 component school districts, which combined educate approximately 22,200 students, in Genesee, Livingston, Steuben and Wyoming Counties. BOCES is governed by an 11-member Board of Education elected by the boards of …
https://www.osc.ny.gov/local-government/audits/boces/2016/10/21/genesee-valley-board-cooperative-educational-services-purchasing-2016m-259North Rose-Wolcott Central School District – Financial Management (2016M-22)
… and capital plan for a three- to five- year period, and make appropriate adjustments to address any ongoing economic …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/north-rose-wolcott-central-school-district-financial-management-2016m-22Saranac Central School District – Investment Program (2023M-89)
… – pdf] Audit Objective Determine whether Saranac Central School District (District) officials developed and managed a … chose not to respond. … Determine whether Saranac Central School District District officials developed and managed a …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-investment-program-2023m-89Tonawanda City School District - Procurement (2023M-108)
… (GML) Section 103 and may have paid more than necessary for goods and services. The Board and District officials: Procured 167 interactive panels for $684,132 without obtaining competitive bids as required … or request proposals in accordance with District policies for 23 purchases totaling $102,378. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/tonawanda-city-school-district-procurement-2023m-108Herricks Union Free School District – Fuel Card Purchases (2014M-321)
… of Audit The purpose of our audit was to examine the District’s fuel card purchases for the period July 1, 2012 … February 28, 2014. Background The Herricks Union Free School District is located in the Town of North Hempstead in …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/16/herricks-union-free-school-district-fuel-card-purchases-2014m-321White Plains City School District – Procurement of Professional Services (2014M-240)
… through April 30, 2014. Background The White Plains City School District is located in the city of White Plains, … services were actually received … White Plains City School District Procurement of Professional Services 2014M240 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/31/white-plains-city-school-district-procurement-professional-services-2014mEnlarged City School District of Troy – Leave Accruals (2014M-144)
… employment contracts or collective bargaining agreements for the period July 1, 2012 through February 28, 2014. … and 700 employees. The District’s budgeted appropriations for the 2013-14 fiscal year were $97.4 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/enlarged-city-school-district-troy-leave-accruals-2014m-144Sidney Central School District – Expenditure Control and Student Achievement (2014M-163)
… to control expenditures and improve student achievement for the period July 1, 2012 through February 20, 2014. … with approximately 1,100 students. Budgeted appropriations for the 2014-15 fiscal year total approximately $24.6 … percent. Key Recommendations There are no recommendations for this audit. … Sidney Central School District Expenditure …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/sidney-central-school-district-expenditure-control-and-studentSalmon River Central School District – Budgeting Practices and Financial Condition (2014M-251)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition and budgeting … establishing the amount of unrestricted fund balance to be maintained within the legal limit and develop a plan …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/19/salmon-river-central-school-district-budgeting-practices-and-financialEast Moriches Union Free School District – Budget Review (B7-14-3)
… expenditure projections in the District’s tentative budget for the 2014-15 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/01/east-moriches-union-free-school-district-budget-review-b7-14-3Chenango Valley Central School District – Budget Review (B4-14-8)
… expenditure projections in the District’s tentative budget for the 2014-15 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/chenango-valley-central-school-district-budget-review-b4-14-8Binghamton City School District – Financial Condition (2013M-242)
… audit was to examine the District’s financial condition for the period July 1, 2011 through May 20, 2013. Background … elected members. The District’s budgeted appropriations for the 2012-13 fiscal year were approximately $98 million. … year’s budget and available fund balance, and to plan for future years’ budgets. This planning includes an ongoing …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/24/binghamton-city-school-district-financial-condition-2013m-242Elmira Heights Central School District – Financial Condition (2014M-76)
… of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2010 … February 19, 2014. Background The Elmira Heights Central School District is located in the village of Elmira Heights, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/elmira-heights-central-school-district-financial-condition-2014m-76Bayport-Blue Point Union Free School District – Nonstudent Network User Accounts (2022M-190)
… officials did not establish adequate network controls for nonstudent user accounts to help prevent unauthorized … longer needed and regularly review network user accounts for necessity. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/bayport-blue-point-union-free-school-district-nonstudent-network-userWeedsport Central School District – Payroll (2021M-179)
… clerk was not provided with supporting documentation for an administrator’s employment agreement. The … Recommendations Provide adequate supporting documentation for payroll processing. Assign personnel and payroll …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/weedsport-central-school-district-payroll-2021m-179Cato-Meridian Central School District – Salaries, Wages and Leave Benefits (2021M-173)
… Audit Objective Determine whether Cato-Meridian Central School District (District) officials accurately paid … response letter. … Determine whether CatoMeridian Central School District District officials accurately paid salaries …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/cato-meridian-central-school-district-salaries-wages-and-leave-benefits