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Brighton Central School District – Separation Payments (2016M-119)
… Purpose of Audit The purpose of our audit was to examine the … period July 1, 2014 through March 23, 2016. Background The Brighton Central School District is located in the Towns of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/brighton-central-school-district-separation-payments-2016m-119Beacon City School District – Claims Auditing (2016M-20)
… Background The Beacon City School District is located in the City of Beacon, Dutchess County. The District, which … on open purchase orders when approving claims resulting in eight open purchase orders being overspent by $77,436. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/beacon-city-school-district-claims-auditing-2016m-20Batavia City School District – Financial Condition (2016M-160)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition and budgeting practices for … 2012 through March 10, 2016. Background The Batavia City School District is located in the City of Batavia and the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/batavia-city-school-district-financial-condition-2016m-160Baldwinsville Central School District – Financial Management (2016M-65)
… appear to be overfunded or unwarranted. The District does not have a multiyear financial plan. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/baldwinsville-central-school-district-financial-management-2016m-65Avon Central School District – Information Technology (2016M-123)
… District is located in the Towns of Avon, Caledonia, Lima and York in Livingston County and the Town of Rush in Monroe County. The District, which … for password management; protection of personal, private and sensitive information (PPSI); wireless technology; remote …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/avon-central-school-district-information-technology-2016m-123Attica 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-127Lackawanna City School District – Financial Condition (2014M-119)
… through March 31, 2014. Background The Lackawanna City School District is located in the City of Lackawanna, Erie … The plan should be updated annually. … Lackawanna City School District Financial Condition 2014M119 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/lackawanna-city-school-district-financial-condition-2014m-119Hoosic Valley Central School District – Financial Management (2014M-6)
… August 31, 2013. Background The Hoosic Valley Central School District is located in the Towns of Schaghticoke and … that benefits District taxpayers. … Hoosic Valley Central School District Financial Management 2014M6 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/hoosic-valley-central-school-district-financial-management-2014m-6Homer Central School District – Financial Condition (2013M-306)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … reserve fund amounts as planned in fiscal years 2008-09 to 2009-10 and fiscal years 2011-12 to 2012-13 because District expenditures were significantly …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/homer-central-school-district-financial-condition-2013m-306Holley Central School District – Financial Condition (2013M-342
… of Audit The purpose of our audit was to examine the District’s financial management practices for the period July … through October 21, 2013. Background The Holley Central School District is located in the Town of Murray in Orleans …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/holley-central-school-district-financial-condition-2013m-342Harpursville Central School District – Financial Management (2013M-261)
… Purpose of Audit The purpose of our audit was to examine District officials’ management over financial … period ending June 30, 2013, District officials planned to use $4.2 million of fund balance to finance District operations; however, they only used $1.27 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/03/harpursville-central-school-district-financial-management-2013m-261Hamburg Central School District – Capital Project (2014M-129)
… through March 26, 2014. Background The Hamburg Central School District is located in the Towns of Hamburg, Boston, … bid as required by statute. … Hamburg Central School District Capital Project 2014M129 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/hamburg-central-school-district-capital-project-2014m-129Elmira City School District – Financial Condition (2014M-348)
… through September 24, 2014. Background The Elmira City School District is located in the City of Elmira and the Town … and the appropriation of fund balance. … Elmira City School District Financial Condition 2014M348 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/06/elmira-city-school-district-financial-condition-2014m-348Eldred Central School District – Budget Review (B4-15-3)
… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the … for State aid is $274,899 higher than the State’s estimate of $5,509,043. The budgeted $1,930,000 for health …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/eldred-central-school-district-budget-review-b4-15-3Dalton-Nunda Central School District – Separation Payments (2015M-142)
… in the Towns of Nunda, Portage, West Sparta and Mount Morris in Livingston County, the Towns of Granger and Grove … two schools with approximately 725 students, is governed by an elected seven-member Board of Education. Budgeted … bargaining agreement, one employee improperly received a separation payment of $1,777 and one employee was underpaid …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/18/dalton-nunda-central-school-district-separation-payments-2015m-142Cuba-Rushford Central School District – Financial Management (2015M-125)
… evaluate the District’s management of financial activities for the period July 1, 2011 through March 27, 2015. … Board of Education. General fund budgeted appropriations for the 2014-15 fiscal year totaled approximately $21 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/cuba-rushford-central-school-district-financial-management-2015m-125Corinth Central School District – Financial Condition (2015M-68)
… through February 28, 2015. Background The Corinth Central School District is located in the Towns of Corinth, Day, … in full to support appropriations. … Corinth Central School District Financial Condition 2015M68 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/05/corinth-central-school-district-financial-condition-2015m-68Randolph Central School District – Financial Management (2014M-20)
… audit was to evaluate the District’s financial operations for the period of July 1, 2008 through December 13, 2013. … with approximately 970 students. Budgeted appropriations for the 2013-14 fiscal year total approximately $18.7 … consistently overestimated budgeted appropriations for fiscal years 2008-09 through 2012-13 by more than $6.7 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/randolph-central-school-district-financial-management-2014m-20Liberty Central School District – Budget Review (B4-14-6)
… in the District’s tentative budget for the 2014-15 fiscal year are reasonable. Background The Liberty Central School … to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit … District officials have prepared a projection of year-end fund balance for the food service fund while also …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/liberty-central-school-district-budget-review-b4-14-6Lewiston-Porter Central School District – Financial Condition (2014M-202)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Central School District is located in the Towns of Lewiston and Porter, Niagara County. The District is governed by an elected seven-member Board of Education and operates four schools with approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/lewiston-porter-central-school-district-financial-condition-2014m-202