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Hyde Park Central School District - Fixed Assets (2019M-103)
… agent as the Property Control Manager, resulting in an inadequate segregation of duties. Fixed assets were not …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/hyde-park-central-school-district-fixed-assets-2019m-103Ballston Spa Central School District - Separation Payments (2018M-132)
… Ballston Spa Central School District Separation Payments 2018M132 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/21/ballston-spa-central-school-district-separation-payments-2018m-132Bath Central School District - Online Banking (2018M-79)
Bath Central School District Online Banking 2018M79
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/13/bath-central-school-district-online-banking-2018m-79Hyde Park Central School District – Financial Management Practices (2012M-172)
… to evaluate the District’s financial management practices for the period July 1, 2010, through March 26, 2012. We … elected members. The District’s budgeted expenditures for the 2011-12 fiscal year were approximately $85 million. … tax certiorari fund was overfunded by $207,000 to $636,000 for the three fiscal years ended June 30, 2010. The former …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hyde-park-central-school-district-financial-management-practices-2012mMontauk Union Free School District – Information Technology (2022M-137)
audit, school, montauk, information technology
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/montauk-union-free-school-district-2022-137.pdfStamford Central School District – Fund Balance Management (2022M-199)
audit, school, Stamford, fund balance
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/stamford-central-school-district-2022-199.pdfHuntington Union Free School District – Online Banking (2022M-178)
audit, school, huntington, online banking
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/huntington-union-free-school-district-2022-178.pdfGorham-Middlesex Central School District – Online Banking Access (2022M-179)
audit, school, gorham-middlesex, online banking
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/gorham-middlesex-central-school-district-2022-179.pdfSachem Central School District – Fund Balance (2017M-151)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … decreased by $18.9 million. The Board must continue to monitor the District’s budget and multiyear plan to ensure future financial stability. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/06/sachem-central-school-district-fund-balance-2017m-151Hartford Central School District – Cafeteria Collections (2018M-10)
… Purpose of Audit The purpose of our audit was to determine whether cafeteria … recorded and deposited intact and in a timely manner for the period July 1, 2016 through November 30, 2017. Background The Hartford Central School District is located in the Towns …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/hartford-central-school-district-cafeteria-collections-2018m-10North Bellmore Union Free School District – Financial Condition (2014M-47)
… through June 30, 2013. Background The North Bellmore Union Free School District is located in the Towns of Hempstead in … North Bellmore Union Free School District Financial Condition 2014M47 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/north-bellmore-union-free-school-district-financial-condition-2014m-47Pulaski Academy and Central School District – Financial Condition (2016M-81)
… 1, 2014 through November 30, 2015. Background The Pulaski Academy and Central School District is located in the Towns … Pulaski Academy and Central School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/pulaski-academy-and-central-school-district-financial-condition-2016m-81Hilton Central School District – Payroll and Leave Accruals (2016M-220)
… purpose of our audit was to review the District’s payroll and leave records for the period July 1, 2014 through June … is located in the Towns of Clarkson, Greece, Hamlin and Parma in Monroe County. The District, which operates five … periodic independent reviews of leave time accruals and time sheets to ensure the records agree and investigate …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/hilton-central-school-district-payroll-and-leave-accruals-2016m-220Central Square Central School District – Claims Auditing (2016M-292)
… Purpose of Audit The purpose of our audit was to examine the claims audit function for the period July 1, … did not ensure that the appointed claims auditor reported to the Board on a monthly basis. Key Recommendation Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/central-square-central-school-district-claims-auditing-2016m-292Cortland Enlarged City School District – Fund Balance (2017M-65)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period July 1, 2015 through January 31, 2017. Background The Cortland …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/cortland-enlarged-city-school-district-fund-balance-2017m-65East Moriches Union Free School District – Claims Processing (2016M-273)
… through May 31, 2016. Background The East Moriches Union Free School District is located in the Town of Brookhaven, … East Moriches Union Free School District Claims Processing 2016M273 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/east-moriches-union-free-school-district-claims-processing-2016m-273Highland Falls-Fort Montgomery Central School District – Financial Condition (2015M-341)
… 1, 2014 through September 5, 2015. Background The Highland Falls - Fort Montgomery Central School District is located in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/highland-falls-fort-montgomery-central-school-district-financialHerkimer Central School District – Financial Condition (2016M-68)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Herkimer Central School District is located in the Village of Herkimer in Herkimer County. The District, which has … students, is governed by an elected seven-member Board of Education. The operating budget for the 2014-15 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/herkimer-central-school-district-financial-condition-2016m-68Oswego City School District - Separation Payments - (2021M-194)
Determine whether Oswego City School District (District) officials calculated separation payments to certain District employees in accordance with Board-approved employment contracts or collective bargaining agreements (CBAs).
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/oswego-2021-194.pdfWilliamson Central School District – Non-Payroll Disbursements (2021M-58)
Determine whether Williamson Central School District (District) officials ensured that non-payroll disbursements were appropriately procured, properly audited and approved, adequately supported and for valid District purposes.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/williamson-2021-58.pdf