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Skaneateles Central School District - Online Banking (2019M-2)
… Key Recommendations Update the online banking policy to clearly describe the procedures for authorizing and … agreed with our recommendations and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/skaneateles-central-school-district-online-banking-2019m-2Oysterponds Union Free School District – Financial Management, Check Signing and Information Technology
… Union Free School District is located in Suffolk County and is governed by the Board of Education which comprises … Key Findings The Board needs to improve its oversight and management of the District’s budget. Over the last four … District checks over $5,000. The Board has not developed and adopted policies, including a disaster recovery plan and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/oysterponds-union-free-school-district-financial-management-check-signingAlden Central School District – Fuel Management (2024M-90)
… School District (District) officials properly managed fuel operations. Key Findings District officials did not properly manage fuel operations. Specifically, the Superintendent of Schools … clear written guidance or provide adequate oversight of fuel management including: verifying the quantity of fuel …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/alden-central-school-district-fuel-management-2024m-90Pittsford Central School District – Security of Personal, Private and Sensitive Information (PPSI) on Mobile Computing Devices and Extracurricular Cash Records and Collections (2016M-92)
… Purpose of Audit The objectives of our audit were to determine if District officials … Pittsford Central School District is located in the Towns of Pittsford, Brighton, Mendon, Penfield and Perinton in … Pittsford Central School District Security of Personal Private and Sensitive Information PPSI on Mobile …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/pittsford-central-school-district-security-personal-private-and-sensitiveCharlotte Valley Central School District – Financial Condition (2013M-232)
… to May 14, 2013. Background The Charlotte Valley Central School District is located in seven towns within Delaware, … Charlotte Valley Central School District Financial Condition 2013M232 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/charlotte-valley-central-school-district-financial-condition-2013m-232Fonda-Fultonville Central School District – Reserves Management (2021M-157)
… whether the Board of Education (Board) properly managed reserve funds. Key Findings The Board did not properly fund, use or manage reserve funds according to applicable laws or best practices. … including the purpose, funding goals, conditions for reserve fund use and replenishment. Obtain voter approval to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/fonda-fultonville-central-school-district-reserves-management-2021m-157West Islip Union Free School District – Financial Management (2022M-40)
… having enough money to pay the average annual expenses for eight and 51 years respectively. The Board and officials’ …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/west-islip-union-free-school-district-financial-management-2022m-40East Rockaway Union Free School District – Extra-Classroom Activity Funds (2020M-85)
… Objective Determine whether extra-classroom activity (ECA) funds were properly accounted for, deposited timely and … disbursements were properly supported and for legitimate ECA purposes. Key Findings The ECA clubs did not maintain adequate records; therefore, we …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/15/east-rockaway-union-free-school-district-extra-classroom-activity-fundsCorning City School District – Claims Auditing (2023M-105)
… that: The claims auditor, who is an employee of the Greater Southern Tier Board of Cooperative Educational Services (GST BOCES), …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/corning-city-school-district-claims-auditing-2023m-105Bolivar-Richburg Central School District - Financial Management (2019M-17)
… used to finance operations during our audit period. As of June 30, 2018, surplus fund balance totaled almost $1.5 … our comment on an issue raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/bolivar-richburg-central-school-district-financial-management-2019m-17Cheektowaga-Sloan Union Free School District – Claims Auditing (2024M-76)
… 22 claims totaling $173,591 were audited and approved for payment by the claims auditor even though identified …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cheektowaga-sloan-union-free-school-district-claims-auditing-2024m-76Massapequa Union Free School District – Budget Practices and Reserve Funds (2017M-113)
… examine the District’s budget practices and reserve funds for the period July 1, 2013 through November 30, 2016. … Board of Education. General fund budgeted appropriations for the 2016-17 fiscal year were approximately $190 million. Key Findings The Board adopted budgets for fiscal years 2013-14 through 2015-16 that resulted in …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/massapequa-union-free-school-district-budget-practices-and-reserve-fundsQuogue Union Free School District – Financial Condition Management (2017M-196)
… through June 30, 2017. Background The Quogue Union Free School District is located in the Town of Southampton in … Quogue Union Free School District Financial Condition Management 2017M196 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/quogue-union-free-school-district-financial-condition-management-2017mCleveland Hill Union Free School District – Financial Management (2017M-235)
… The Cleveland Hill Union Free School District is located in the Town of Cheektowaga in Erie County. The District, which operates three schools … budgeted appropriations. Budgeting practices resulted in the District’s unrestricted fund balance exceeding the 4 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/cleveland-hill-union-free-school-district-financial-management-2017m-235East Moriches Union Free School District -- Budget Review (B7-16-3)
… 2016-17 fiscal year. Background The East Moriches Union Free School District is located in Suffolk County. Pursuant … East Moriches Union Free School District Budget Review B7163 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/east-moriches-union-free-school-district-budget-review-b7-16-3Peru Central School District – Extra-Classroom Activity Funds (2017M-69)
… School District is located in the Towns of Ausable, Black Brook, Peru, Plattsburgh, Saranac and Schuyler Falls in …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/peru-central-school-district-extra-classroom-activity-funds-2017m-69Pleasantville Union Free School District – Financial Condition (2015M-311)
… our audit was to review the District’s financial condition for the period July 1, 2014 through September 10, 2015. … that overestimated appropriations and that appropriated fund balance that was not used to fund operations. The … clear intent or plan regarding the future purpose, use and replenishment of funds, when appropriate. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/pleasantville-union-free-school-district-financial-condition-2015m-311General Brown Central School District – Financial Condition (2014M-216)
… audit was to examine the District’s financial condition for the period July 1, 2013 through March 31, 2014. … with approximately 1,550 students. Budgeted appropriations for the 2014-15 fiscal year total approximately $21 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/24/general-brown-central-school-district-financial-condition-2014m-216City of Yonkers – Budget Review (B20-6-4)
… of property, to balance its budget. Revenue estimates for sales and use tax, income tax surcharge, sewer rents, metered water sales, utilities gross receipts and consumer protection …
https://www.osc.ny.gov/local-government/audits/city/2020/05/21/city-yonkers-budget-review-b20-6-4Holley Central School District - Procurement (2019M-7)
… officials did not obtain the required written quotes for 39 of 42 purchases reviewed totaling $176,000. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/15/holley-central-school-district-procurement-2019m-7