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North Babylon Union Free School District – Financial Condition (2016M-32)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … that were not needed. The Board transferred funds to the District’s reserves without calculations or …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/north-babylon-union-free-school-district-financial-condition-2016m-32Williamson Central School District – Procurement of Professional Services (2016M-55)
… The Williamson Central School District is located in the Towns of Ontario, Marion, Sodus and Williamson in Wayne County. The District, which operates three schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/williamson-central-school-district-procurement-professional-servicesNewfane Central School District – Financial Condition (2015M-307)
… Background The Newfane Central School District is located in the Towns of Newfane, Lockport, Cambria and Wilson in Niagara County. The District, which operates four schools … annually appropriated.an average of $2.8 million more in fund balance than was actually needed to fund operations. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/newfane-central-school-district-financial-condition-2015m-307Tompkins-Seneca-Tioga Board of Cooperative Educational Services – Energy Performance Contract (2015M-315)
… Purpose of Audit The purpose of our audit was to review the energy performance contract and the projected cost and/or energy savings achieved by BOCES …
https://www.osc.ny.gov/local-government/audits/boces/2016/03/04/tompkins-seneca-tioga-board-cooperative-educational-services-energy-performanceNanuet Union Free School District – Payroll (2015M-287)
… of our audit was to evaluate internal controls over payroll for the period July 1, 2014 through July 27, 2015. … informed decisions. District officials did not provide the payroll clerk with written procedures for processing the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/nanuet-union-free-school-district-payroll-2015m-287Carle Place Union Free School District – Payroll (2016M-69)
… The Carle Place Union Free School District is located in the Town of North Hempstead, Nassau County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/carle-place-union-free-school-district-payroll-2016m-69Millbrook Central School District – Claims Processing (2015M-48)
… was to examine the District’s claims auditing process for the period July 1, 2013 through November 19, 2014. … seven-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year total approximately $27.2 … to ensure that they were accurate, properly supported and for valid District purposes. Key Recommendations Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/12/millbrook-central-school-district-claims-processing-2015m-48Mineola Union Free School District – Competitive Quotations (2015M-313)
… that quotes are obtained or purchases are made through a State or County contract prior to approving the purchase …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/mineola-union-free-school-district-competitive-quotations-2015m-313Roosevelt Union Free School District – Competitive Procurement (2015M-234)
… Purpose of Audit The purpose of our audit was to review internal controls over the … Union Free School District is located in the Town of Hempstead in Nassau County. The District, which operates … students, is governed by an elected five-member Board of Education. Budgeted appropriations for the 2014-15 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/roosevelt-union-free-school-district-competitive-procurement-2015m-234Rome City School District – Financial Management (2015M-215)
… transparent and inform them of the District’s intent to increase reserves. … Rome City School District Financial …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/rome-city-school-district-financial-management-2015m-215Rocky Point Union Free School District – Financial Condition (2015M-170)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/rocky-point-union-free-school-district-financial-condition-2015m-170Chenango Valley Central School District – Budget Review (B4-16-5)
… expenditure projections in the District's proposed budget for the 2016-17 fiscal year are reasonable. Background The … to fund operating deficits to submit their proposed budget 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/2016/04/11/chenango-valley-central-school-district-budget-review-b4-16-5Bellmore Union Free School District – Financial Condition (2016M-276)
… budgets that include reasonable estimates for expenditures and appropriated fund balance. Ensure that the amount of … fund balance is in compliance with the statutory limit and develop a plan to use the surplus funds in a manner that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/bellmore-union-free-school-district-financial-condition-2016m-276Iroquois Central School District – Financial Condition (2014M-22)
… Background The Iroquois Central School District is located in the Towns of Aurora, Elma, Lancaster, Marilla and Wales in Erie County and the Town of Bennington in Wyoming County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/iroquois-central-school-district-financial-condition-2014m-22Hudson City School District – Grant Administration (2013M-324)
… is located in Columbia County. The District is governed by the Board of Education which comprises seven elected …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/hudson-city-school-district-grant-administration-2013m-324Onondaga Central School District – Nonpayroll Disbursements (2014M-257)
… Otisco in Onondaga County. The District, which is governed by an elected seven-member Board of Education, operates three …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/14/onondaga-central-school-district-nonpayroll-disbursements-2014m-257Northern Adirondack Central School District – Internal Controls Over Extra-Classroom Activity Funds (2014M-128)
… in Franklin County. The District, which is governed by an elected seven-member Board of Education, operates two …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/northern-adirondack-central-school-district-internal-controls-over-extraNew Paltz Central School District – Financial Condition (2014M-38)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … budget. Key Recommendations Revise fund balance policy to specify the minimum amount of unrestricted, unappropriated fund balance to be retained. Increase the amount of unrestricted, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/new-paltz-central-school-district-financial-condition-2014m-38Medina Central School District – Reserve Funds (2014M-155)
… reserve funds and selected financial management practices for the period July 1, 2008 through March 25, 2014. … of approximately 1,750 students. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $33.8 … expenditures by a total of approximately $14.7 million for the five fiscal years ending June 30, 2013. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/medina-central-school-district-reserve-funds-2014m-155Nanuet Union Free School District – Network User Accounts and Information Technology Contingency Plan (2022M-135)
… An adequate comprehensive IT contingency plan to minimize the risk of data loss or prevent a serious interruption of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/09/nanuet-union-free-school-district-network-user-accounts-and-information