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Madison Central School District - Reserves and Debt Service Fund (2019M-63)

Determine whether reserve funds and the debt service fund balance were reasonable

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/madison-central-school-district-reserves-and-debt-service-fund-2019m-63

Wainscott Common School District - Claims Auditing (2018M-240)

Determine whether the Board of Education Board adequately audited claims before payment and ensured that each was approved for appropriate purposes and adequ

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/wainscott-common-school-district-claims-auditing-2018m-240

BOCES Milk Bidding (2018-MS-2)

… resulted in receiving multiple bids for participating school districts (districts). Bidding cooperatively: …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/07/27/boces-milk-bidding-2018-ms-2

Springs Union Free School District - Payroll (2018M-222)

… School District (District) employees received the salaries and accrued leave to which they were entitled. Key Findings … collective bargaining agreement (CBA). Nearly 53 percent of leave used by 33 employees tested was not supported by a … for 11 of 33 employees tested (33 percent) were overstated on nine occasions (by a total of 20.5 days valued at $4,694) …

https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/springs-union-free-school-district-payroll-2018m-222

Schenevus Central School District - Financial Condition (2018M-83)

… the declining financial condition of the general and school lunch (cafeteria) funds. Key Findings Total general … Schenevus Central School District Financial Condition 2018M83 …

https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/schenevus-central-school-district-financial-condition-2018m-83

Marcellus Central School District – Online Banking (2020M-66)

… to ensure online banking transactions were appropriate and secure. Key Findings Officials segregated the duties of … clearly indicate how online transfers will be authorized and processed. A dedicated computer was not always used for online banking and none of the employees involved in online banking received …

https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/marcellus-central-school-district-online-banking-2020m-66

Northern Adirondack Central School District – Financial Condition (2020M-51)

Determine whether the Board and District officials effectively manage the Districts financial condition

https://www.osc.ny.gov/local-government/audits/school-district/2020/09/25/northern-adirondack-central-school-district-financial-condition-2020m-51

Eastport-South Manor Central School District – Building Safety (2020M-18)

… with required building safety at the junior-senior high school (JSHS). Key Findings District officials did not: Fix … with required building safety at the juniorsenior high school JSHS …

https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/eastport-south-manor-central-school-district-building-safety-2020m-18

Edinburg Common School District – Tax Collection (2016M-233)

… through August 31, 2015. Background The Edinburg Common School District is located in the Towns of Edinburg, North … Edinburg Common School District Tax Collection 2016M233 …

https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/edinburg-common-school-district-tax-collection-2016m-233

Oversight of the Farm-to-School Program

… We generally attribute these findings to a breakdown in monitoring functions as well as a lack of policies and … February 2020. We found about $1.17 million (68 percent) in expenses for 17 contracts either lacked sufficient … to track the recipient’s progress and are a critical tool in determining whether contractors are performing as they …

https://www.osc.ny.gov/state-agencies/audits/2021/04/19/oversight-farm-school-program

Madrid-Waddington Central School District - Claims Audit Process (2019M-1)

Determine whether claims were adequately documented were for appropriate purposes and were properly audited and approved prior to payment

https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/madrid-waddington-central-school-district-claims-audit-process-2019m-1

Skaneateles Central School District - Online Banking (2019M-2)

… authorized and processed. None of the employees involved in online banking received Internet security awareness … processing transactions. Ensure that employees involved in online banking receive Internet security awareness …

https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/skaneateles-central-school-district-online-banking-2019m-2

Moriah Central School District - Cash Management (2019M-65)

… earnings were maximized. Had officials invested idle funds in a financial institution with higher available interest … funds for investment. Ensure idle funds are invested in a manner, within legal limits, to maximize interest …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/moriah-central-school-district-cash-management-2019m-65