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South Country Central School District – Information Technology Inventory (2017M-219)

… Purpose of Audit The purpose of our audit was to determine whether District officials maintained complete and accurate inventory records to safeguard information technology assets for the period …

https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/south-country-central-school-district-information-technology-inventory

Voorheesville Central School District – Extra-Classroom Activities (2017M-181)

… Purpose of Audit The purpose of our audit was to determine whether District officials properly accounted … requests are adequately supported and approved prior to disbursing ECA funds. Ensure that student treasurers …

https://www.osc.ny.gov/local-government/audits/school-district/2017/12/08/voorheesville-central-school-district-extra-classroom-activities-2017m

Yorktown Central School District – Procurement and Claims Processing (2017M-177)

… Purpose of Audit The purpose of our audit was to determine whether the District procured goods and services in accordance with law and District policy and to determine whether payments for goods and services were …

https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/yorktown-central-school-district-procurement-and-claims-processing-2017m

Brookfield Central School District – Claims Audit Process (2018M-6)

… Purpose of Audit The purpose of our audit was to determine whether claims were adequately documented, were … purposes and were properly audited and approved prior to payment for the period July 1, 2016 through September 30, … Key Findings The Board appointed two of its members to audit claims rather than the entire Board as required by …

https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/brookfield-central-school-district-claims-audit-process-2018m-6

Remsenburg-Speonk Union Free School District – Procurement (2017M-211)

… Purpose of Audit The purpose of our audit was to determine whether the District procured goods and services … employees use requisition forms and purchase orders prior to making purchases. …

https://www.osc.ny.gov/local-government/audits/school-district/2018/01/19/remsenburg-speonk-union-free-school-district-procurement-2017m-211

Queensbury Union Free School District – Extra-Classroom Activities (2017M-164)

… Purpose of Audit The purpose of our audit was to determine whether extra-classroom activity (ECA) clubs and … for yearbook sales totaling $165 were not remitted to the central treasurer. Key Recommendations Ensure student … for all ECA collections and appoint a faculty auditor to oversee management of ECA funds and records. …

https://www.osc.ny.gov/local-government/audits/school-district/2018/01/19/queensbury-union-free-school-district-extra-classroom-activities-2017m

South Seneca Central School District – Financial Management (2015M-255)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management for the … capital plan. The District has not developed a plan to determine appropriate and necessary reserve fund balance … Develop and adopt a multiyear capital plan for a three- to five-year period. Adopt a reserve fund plan which …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/south-seneca-central-school-district-financial-management-2015m-255

South Lewis Central School District – Financial Condition (2016M-83)

… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … has not adopted a multiyear capital or operations plan to outline the use of surplus fund balance. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/south-lewis-central-school-district-financial-condition-2016m-83

Tompkins-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 … Key Finding The energy performance contract is projected to achieve the guaranteed energy cost savings of $4.1 million …

https://www.osc.ny.gov/local-government/audits/boces/2016/03/04/tompkins-seneca-tioga-board-cooperative-educational-services-energy-performance

Rye Neck Union Free School District – Information Technology (2016M-280)

… Purpose of Audit The objective of our audit was to determine whether the District adequately safeguarded … The Board has not developed adequate policy and procedures to ensure that District employees receive proper cyber security training to protect District assets. Key Recommendations Inventory and …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/rye-neck-union-free-school-district-information-technology-2016m-280

Rye City School District – Payroll and Leave Accruals (2016M-169)

… Purpose of Audit The purpose of our audit was to evaluate the accuracy of the District’s payroll payments and to determine if the District properly accounted for leave … ensured the employees had enough accruals prior to approving leave requests. Key Recommendations Ensure that …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/rye-city-school-district-payroll-and-leave-accruals-2016m-169

Rondout Valley Central School District – Financial Management (2015M-296)

… July 27, 2015. Background The Rondout Valley Central School District is located in the Towns of Marbletown, … Rondout Valley Central School District Financial Management 2015M296 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/rondout-valley-central-school-district-financial-management-2015m-296

North Rose-Wolcott Central School District – Financial Management (2016M-22)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management for the … funds and prescribes how the reserve fund balances are to be monitored, analyzed and maintained. District officials … multiyear financial and capital plan for a three- to five- year period, and make appropriate adjustments to …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/north-rose-wolcott-central-school-district-financial-management-2016m-22

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-32

Williamson Central School District – Procurement of Professional Services (2016M-55)

… January 11, 2016. Background The Williamson Central School District is located in the Towns of Ontario, Marion, … Williamson Central School District Procurement of Professional Services 2016M55 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/williamson-central-school-district-procurement-professional-services

Newfane Central School District – Financial Condition (2015M-307)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … $2.8 million more in fund balance than was actually needed to fund operations. The District overfunded two reserves by … are reasonable so that only taxes actually needed to fund operations will be levied. Ensure that reserve fund …

https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/newfane-central-school-district-financial-condition-2015m-307

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