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Hammond Central School District – Financial Management (2024M-70)

… addition, they exceeded the voter-approved funding level for the capital reserve fund by $900,000. Accumulated …

https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/hammond-central-school-district-financial-management-2024m-70

Cooperstown Central School District – Financial Management (2024M-65)

… taxes than necessary to fund operations. From fiscal years 2020-21 through 2022-23, the Board and District officials: … budgetary entries and could have used reserve funds to pay for related expenditures, but instead paid these expenditures …

https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cooperstown-central-school-district-financial-management-2024m-65

Allegany-Limestone Central School District – Reserve Funds and Fixed Assets (2013M-228)

… Purpose of Audit The purpose of our audit was to review District official’s internal … Cattaraugus County. The District is governed by the Board of Education which comprises nine elected members. The …

https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/allegany-limestone-central-school-district-reserve-funds-and-fixed-assets

Broadalbin-Perth Central School District – Cash Management (2020M-65)

Determine whether District officials maximized interest earnings.

https://www.osc.ny.gov/files/local-government/audits/2020/pdf/broadalbin-perth-2020-65.pdf

Moriah Central School District - Cash Management (2019M-65)

Determine whether District officials maximized interest earnings.

https://www.osc.ny.gov/files/local-government/audits/pdf/moriah-65.pdf

Jamesville-Dewitt Central School District – Procurement (2016M-264)

… Purpose of Audit The objective of our audit was to examine the District’s purchasing practices for the period … Key Recommendations Amend the purchasing policy to include guidance for the procurement of professional … bidding thresholds. Direct the District’s attorney to review the identified overpayment and take appropriate …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/jamesville-dewitt-central-school-district-procurement-2016m-264

Albion Central School District – Budgeting (2016M-80)

… Towns of Albion, Barre, Carlton, Gaines, Kendall, Murray and Ridgeway in Orleans County and the Town of Elba in Genesee County. The District, which … surpluses. The District’s retirement contribution reserve and unemployment insurance reserve were overfunded. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/albion-central-school-district-budgeting-2016m-80

Marion Central School District – Tuition Reimbursements (2016M-11)

… Purpose of Audit The purpose of our audit was to examine the District’s tuition reimbursements and supporting documentation for the … employment obligations. District officials made two payments totaling $4,932 that we confirmed to be overpayments …

https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/marion-central-school-district-tuition-reimbursements-2016m-11

Pavilion Central School District – Financial Management (2017M-62)

… Background The Pavilion Central School District is located in Genesee, Livingston and Wyoming Counties. The District is … prepared budgets for the 2013-14 through the 2015-16 fiscal years that overestimated appropriations, producing …

https://www.osc.ny.gov/local-government/audits/school-district/2017/06/23/pavilion-central-school-district-financial-management-2017m-62

Smithtown Central School District – Capital Projects (2016M-202)

… back to September 2012. Key Recommendations Ensure that all capital projects are properly authorized and established …

https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/smithtown-central-school-district-capital-projects-2016m-202

Westmoreland Central School District – Financial Condition (2014M-283)

… District is located in the Towns of Vernon, Westmoreland and Whitestown and the City of Rome in Oneida County and has approximately … the amount of unrestricted fund balance in a manner that benefits District taxpayers. Develop and adopt budgets that …

https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/westmoreland-central-school-district-financial-condition-2014m-283

Batavia City School District – Financial Condition (2016M-160)

… our audit was to review the District’s financial condition and budgeting practices for the period July 1, 2012 through … City School District is located in the City of Batavia and the Towns of Batavia and Stafford in Genesee County. The District, which operates …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/batavia-city-school-district-financial-condition-2016m-160

Central Valley School District - Separation Payments (2018M-153)

… for minor discrepancies, the payments were accurately paid in accordance with Board-approved contracts and agreements. … calculations was performed for all payments processed in the payroll system during the audit period, totaling …

https://www.osc.ny.gov/local-government/audits/school-district/2018/09/14/central-valley-school-district-separation-payments-2018m-153

LaFayette Central School District - Fixed Assets (2018M-073)

… complete report - pdf] Audit Objective Determine whether fixed assets were recorded and accounted for properly. Key … valued at $168,700 were either not recorded on the master inventory list or not properly tagged. The District’s … a tag identifying them as District property. Review fixed asset records each year and ensure that they are accurate and …

https://www.osc.ny.gov/local-government/audits/school-district/2018/06/15/lafayette-central-school-district-fixed-assets-2018m-073

Lake George Central School District - Purchasing (2018M-167)

… statutory bidding thresholds. Key Findings Our review of 60 purchases made during the audit period totaling nearly …

https://www.osc.ny.gov/local-government/audits/school-district/2018/11/16/lake-george-central-school-district-purchasing-2018m-167

Hempstead Union Free School District – Management of District Resources (2014M-253)

… controls over the management of District resources for the period July 1, 2011 through March 31, 2013. … with approximately 6,000 students. Budgeted appropriations for the 2013-14 fiscal year were approximately $178.8 … officials did not ensure that all employees were qualified for their positions. District officials did not ensure that …

https://www.osc.ny.gov/local-government/audits/school-district/2014/12/29/hempstead-union-free-school-district-management-district-resources-2014m

Opinion 2006-8

… This opinion represents the views of the Office of the State Comptroller at the time it was … in the opinion. MUNICIPAL FUNDS -- Employee Benefit Accrued Liability Reserve Fund (use of for lump sum … with the rest of section 6-p, which clearly is limited to payments of the monetary value of leave credit. In …

https://www.osc.ny.gov/legal-opinions/opinion-2006-8

Central Islip Union Free School District – Financial Management (2013M-380)

… The Central Islip Union Free School District is located in Suffolk County. The District is governed by the Board of … underestimated revenues and overestimated expenditures in the Board-adopted budgets for fiscal years 2008-09 through … realistic estimates for revenues and expenditures based on all information available at the time the budget is …

https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/central-islip-union-free-school-district-financial-management-2013m-380