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Chenango Forks Central School District – Financial Condition (2014M-98)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Forks Central School District is located in the Towns of Barker, Chenango, Fenton, Maine and Triangle in Broome County and the Town of Greene in Chenango County, and is governed by the Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/chenango-forks-central-school-district-financial-condition-2014m-98Lynbrook Union Free School District – Special Programs (2016M-45)
… Purpose of Audit The purpose of our audit was to determine if the District established effective internal … controls. Records maintained by the Director pertaining to the playground program were incomplete and inaccurate. … such as increased supervisory reviews. Develop procedures to ensure that all playground program records are complete …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/lynbrook-union-free-school-district-special-programs-2016m-45Indian River Central School District – Financial Condition (2016M-287)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … or effectively manage the District’s financial condition to ensure that the general fund’s unrestricted fund balance … Return moneys improperly residing in the debt service fund to the general fund. Ensure the multiyear operational plan …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/indian-river-central-school-district-financial-condition-2016m-287Ithaca City School District – Transportation State Aid and Information Technology (2017M-63)
… July 1, 2015 through January 10, 2017. Background The Ithaca City School District is located in the City of Ithaca, eight towns in Tompkins County and two towns in Tioga … Ithaca City School District Transportation State Aid and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/ithaca-city-school-district-transportation-state-aid-and-informationPavilion Central School District – Claims Audit (2024M-108)
… did not properly audit all claims prior to payment. As a result, there was an increased risk that improper or … and corrected and that District officials paid more for goods and services than necessary. Of the 324 claims we … totaling approximately $1.4 million, the claims auditor should not have approved 173 claims totaling approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/pavilion-central-school-district-claims-audit-2024m-108Oakfield-Alabama Central School District – Procurement (2024M-103)
… it did not need because they did not cancel the software license renewal timely. Recommendations The audit report includes …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/oakfield-alabama-central-school-district-procurement-2024m-103Freeport Union Free School District – Financial Management (2024M-49)
… and maintaining unreasonable reserve balances results in real property tax levies that are higher than needed to … District officials disagreed with certain findings in our report, but indicated they plan to initiate corrective … Appendix B includes our comments on certain issues raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/freeport-union-free-school-district-financial-management-2024m-49Dover Union Free School District - Information Technology (2018M-112)
… officials did not properly secure the server room. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/dover-union-free-school-district-information-technology-2018m-112Rockville Centre Union Free School District - School District Website (S9-19-28)
Determine whether the Rockville Centre Union Free School District (District) used its resources to maintain a website that provided the public with transparent and comprehensive financial information.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/rockville-centre-union-free-school-district-s9-19-28.pdfIsland Trees Union Free School District - School District Website (S9-19-34)
Determine whether the Island Trees Union Free School District (District) used its resources to maintain a website that provided the public with transparent and comprehensive financial information.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/island-trees-union-free-school-district-s9-19-34.pdfLocal Government – 2022 Financial Condition Report
… Major Local Revenue Sources Remained Fairly Stable Real property tax revenues were mostly unaffected by COVID-19 … single largest source of revenue for local governments, real property taxes accounted for $37 billion, or 43.3 … received $23.4 billion and $4.3 billion, respectively, in real property taxes, representing over 53 percent of total …
https://www.osc.ny.gov/reports/finance/2022-fcr/local-governmentNorthport-East Northport Union Free School District – Financial Condition (2014M-164)
… Northport Union Free School District is located in the Town of Huntington, Suffolk County. The District is … appropriations over the five-year period. As shown in Table 1, District officials overestimated expenditures by … to ensure that the amounts are necessary, reasonable and in compliance with statutory requirements. Appropriations …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/northport-east-northport-union-free-school-district-financial-conditionSaugerties Central School District – Extra-Classroom Activities (2017M-77)
… The Saugerties Central School District is located in the Towns of Saugerties, Ulster and Woodstock in Ulster County. The District, which operates six schools … collections or remitting them to the central treasurers in a timely manner. Student treasurers did not always use …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/14/saugerties-central-school-district-extra-classroom-activities-2017m-77Hancock Central School District – Financial Condition (2013M-187)
… Background The Hancock Central School District is located in the Towns of Deposit, Hancock and Tompkins in Delaware County. The District is governed by the Board of … 2010-11, these budgeting practices generated $2.76 million in operating surpluses, which caused the accumulated fund …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/hancock-central-school-district-financial-condition-2013m-187Bolivar-Richburg Central School District – Internal Controls Over Selected Financial Operations (2013M-92)
… officials have consistently over-estimated expenditures by a total of $7.1 million and increased the tax levy by 23 … found significant weaknesses, including failure to appoint a faculty auditor, as required, and an unauthorized … and in compliance with statutory requirements. Develop a plan for the use of the excess unexpended surplus fund …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/bolivar-richburg-central-school-district-internal-controls-over-selectedCooperstown Central School District – Financial Management (2024M-65)
… closer to the statutory limit. Improperly held $500,000 in a debt reserve that should have been returned to the … general fund and maintained an unreasonably high balance in three of the District’s seven reserves. Reported the 2022-23 surplus fund balance was in line with the statutory limit; however, we determined it …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cooperstown-central-school-district-financial-management-2024m-65Hammond Central School District – Financial Management (2024M-70)
… the District’s actual annual revenues were sufficient to cover annual expenditures. Reported surplus fund balance … This amount increased to $1.6 million when adding back the unused appropriated fund balance that was not …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/hammond-central-school-district-financial-management-2024m-70Ripley Central School District – Financial Management (2021M-23)
Determine whether the Ripley Central School District (District) Board of Education (Board) and District officials properly managed fund balance in accordance with statute.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/ripley-2021-23.pdfBrentwood Union Free School District – Fund Balance and Hiring Practices (2016M-251)
… The Brentwood Union Free School District is located in the Town of Islip, Suffolk County. The District, which … through 2014-15 that appropriated a total of $60.8 million in fund balance to finance operations but used only $5.6 … regarding the future purpose of $4.2 million restricted in the insurance reserve and overfunded the retirement …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/22/brentwood-union-free-school-district-fund-balance-and-hiring-practicesGeneseo Central School District – IT Asset Management (S9-22-11)
… to confirm they were inventoried. We found 12 percent of the sampled assets were not properly accounted for. Specifically: Five Chromebooks with estimated total … and officials did not adopt a comprehensive written policy for IT equipment inventory. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/geneseo-central-school-district-it-asset-management-s9-22-11