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

… are necessary, reasonable and in compliance with statutes. To the extent they are not, transfers should be made to unrestricted fund balance as allowed by law, or to other reserves per statutes. Use money in the debt service …

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)

… but also ensured that the procurements and claims adhered to all District policies and procedures. Key Recommendations … and regulation. Require the Business Manager/Treasurer to submit claims packets to the Board, together with the warrant. Perform a thorough …

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)

… used generally resulted in receiving multiple bids for participating school districts (districts). Bidding … volume and allowed districts to receive the lowest price for chocolate fat free milk half-pints. May have saved as …

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)

… employees received the salaries and accrued leave to which they were entitled. Key Findings Two teacher … Key Recommendations Develop and implement procedures to ensure that employees are paid in accordance with … and have initiated or indicated they planned to initiate corrective action. …

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)

… Determine whether District officials established controls to ensure online banking transactions were appropriate and … Key Recommendations Update the online banking policy to clearly describe the procedures for authorizing and … transactions. Ensure that a dedicated computer is used to perform online transactions and that employees involved in …

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)

… and District officials effectively manage the District’s financial condition. Key Findings Expenditures have exceeded … the end of 2018-19. The Board has not adopted a multiyear financial plan or a plan to address the declining fund … modifications as needed. Develop a comprehensive multiyear financial plan that addresses the declining fund balance. …

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)

… whether District officials provided effective oversight to ensure compliance with required building safety at the … leaks in the HVAC system requiring buckets in the halls to collect leaked water. Create a corrective action plan to address the deficiency found in the 2015 building …

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)

… Purpose of Audit The purpose of our audit was to review the Tax Collector’s process for the period July 1, … cash collections but remitted $92,323 in cash collections to the Business Manager for deposit, resulting in a shortage … process, including reviewing cash receipts from the system to determine whether all money reported as collected agrees …

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

… relationships between schools. The Program is intended to connect schools with local farms and food producers, strengthen local agriculture, improve student health, and promote regional food system awareness. By …

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)

… purposes and were properly audited and approved prior to payment. Key Findings We reviewed 100 claims totaling … two claims totaling $17,848 were improperly paid prior to audit. The claims auditor did not audit and approve any of … reimbursements and scholarship payments are presented to the claims auditor for audit and approval prior to …

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)

… 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-2

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

… not develop and manage a comprehensive investment program to ensure interest earnings were maximized. Had officials … idle funds are invested in a manner, within legal limits, to maximize interest earnings. District officials generally … and have initiated, or indicated they planned to initiate corrective action. …

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

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