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Wilson Central School District - Financial Management - (2022M-22)

Determine whether the Wilson Central School District (District) Board of Education (Board) and District officials properly managed fund balance and reserves.

https://www.osc.ny.gov/files/local-government/audits/2022/pdf/wilson-2022-22.pdf

Massapequa Union Free School District – Budget Practices and Reserve Funds (2017M-113)

… Purpose of Audit The purpose of our audit was to examine the District’s budget practices and reserve funds for the period July 1, 2013 through November 30, 2016. Background …

https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/massapequa-union-free-school-district-budget-practices-and-reserve-funds

Saranac Lake Central School District – Financial Management and Extra-Classroom Activities (2017M-274)

… cash collections and disbursements were properly accounted for during the period July 1, 2014 through June 30, 2017. … has approximately 1,200 students. Budgeted appropriations for the 2017-18 fiscal year total approximately $30.5 … clubs did not maintain adequate supporting documentation for collections and some clubs did not maintain ledgers. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/saranac-lake-central-school-district-financial-management-and-extra

Herkimer County – Sales Tax Distributions and Bank Reconciliations (2017M-178)

… in accordance with the agreement with the City of Little Falls. The County Legislature should determine whether …

https://www.osc.ny.gov/local-government/audits/county/2017/12/15/herkimer-county-sales-tax-distributions-and-bank-reconciliations-2017m-178

Jordan-Elbridge Central School District – Financial Condition Management (2017M-241)

… Purpose of Audit The purpose of our audit was to determine whether the Board and District officials adequately managed the District's financial condition for the period July 1, …

https://www.osc.ny.gov/local-government/audits/school-district/2018/01/26/jordan-elbridge-central-school-district-financial-condition-management

Pleasantville Union Free School District – Financial Condition (2015M-311)

… 10, 2015. Background The Pleasantville Union Free School District is located in the Village of Pleasantville in … Pleasantville Union Free School District Financial Condition 2015M311 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/pleasantville-union-free-school-district-financial-condition-2015m-311

Pembroke Central School District – Financial Management (2016M-31)

… Purpose of Audit The purpose of our audit was to review the District’s management of financial activities for the period July 1, 2012 through December 4, 2015. Background …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/pembroke-central-school-district-financial-management-2016m-31

Wilson Central School District – Reserves and Fuel Accountability (2016M-44)

… July 1, 2011 through December 22, 2015. Background The Wilson Central School District is located in the Towns of Wilson, Cambria, Lockport, Newfane and Porter in Niagara … Wilson Central School District Reserves and Fuel …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/wilson-central-school-district-reserves-and-fuel-accountability-2016m-44

Sodus Central School District – Financial Management (2016M-392)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management for the period July 1, 2014 through June 30, 2016. Background The …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/sodus-central-school-district-financial-management-2016m-392

Cazenovia Central School District – Financial Condition (2015M-327)

… Key Finding The Board has relied on appropriated fund balance as a financing source in annual budgets, causing the … Recommendations Avoid overreliance on appropriated fund balance. Include reserve fund appropriations in the annual …

https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/cazenovia-central-school-district-financial-condition-2015m-327

Elmira City School District – Financial Condition (2014M-348)

… July 1, 2011 through September 24, 2014. Background The Elmira City School District is located in the City of Elmira and the Town of Elmira, Chemung County. The District, which is governed by an … 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-348

Commack Union Free School District – Financial Condition and Fuel Inventory (2015M-90)

… million of the nearly $24 million of appropriated fund balance was used to finance operations. District officials … that result in the appropriation of unrestricted fund balance that will not be used to fund District operations. …

https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/commack-union-free-school-district-financial-condition-and-fuel-inventory

Middleburgh Central School District – Financial Condition (2013M-206)

… Central School District is located in Schoharie and the Albany Counties. The District is governed by the … $20.2 million. Key Findings Although the Board and District management believed they were effectively … come to rely on using surplus funds to finance operations, and are close to depleting those funds. District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/middleburgh-central-school-district-financial-condition-2013m-206

Cohoes City School District – Budgeting (2016M-111)

… Purpose of Audit The purpose of our audit was to examine the District’s budgeting practices to determine if District … officials properly managed fund balance and reserves for the period July 1, 2012 through June 30, 2015. Background The …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cohoes-city-school-district-budgeting-2016m-111

Bath Central School District – Reserves (2016M-401)

… July 1, 2012 through September 30, 2016. Background The Bath Central School District is located in the Towns of Avoca, Bath, Cameron, Thurston, Urbana and Wheeler in Steuben … Bath Central School District Reserves 2016M401 …

https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/bath-central-school-district-reserves-2016m-401

North Collins Central School District – Financial Management (2016M-189)

… July 1, 2012 through February 9, 2016. Background The North Collins Central School District is located in the Towns of North Collins, Collins, Concord, Brant, Eden and Evans in … North Collins Central School District Financial Management …

https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-collins-central-school-district-financial-management-2016m-189

Washingtonville Central School District – Reserve Funds (2014M-45)

… was to examine the District’s management of reserve funds for the period of July 1, 2012 through October 29, 2013. … Board of Education. Budgeted general fund appropriations for the 2013-14 fiscal year are approximately $84 million. … The District has not implemented its reserve fund policy for the funding and use of reserves, and a detailed annual …

https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/washingtonville-central-school-district-reserve-funds-2014m-45

Village of Dolgeville – Treasurer’s Records and Reports (2024M-28)

… Dolgeville (Village) Treasurer maintained adequate records and reports to allow the Board of Trustees (Board) to … accounting procedures. As a result, inadequate records and reports were maintained and the Board lacked the financial information necessary to … Dolgeville Village Treasurer maintained adequate records and reports to allow the Board of Trustees Board to properly …

https://www.osc.ny.gov/local-government/audits/village/2024/07/03/village-dolgeville-treasurers-records-and-reports-2024m-28