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Herkimer Central School District – Financial Condition (2016M-68)
… Purpose of Audit The purpose of our audit was to examine the … with long-term planning. Key Recommendations Develop and adopt structurally balanced budgets, consider the amount … balance available to appropriate during budget development and work toward building a reasonable amount of unrestricted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/herkimer-central-school-district-financial-condition-2016m-68Panama Central School District – Financial Management (2016M-271)
… Purpose of Audit The purpose of our audit was to review the … is located in the Towns of Busti, Harmony, North Harmony and Sherman in Chautauqua County. The District, which … totaled approximately $12.8 million. Key Finding The Board and District officials retained excessive levels of fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/panama-central-school-district-financial-management-2016m-271Hammondsport Central School District – Nonresident Tuition (2016M-248)
… Purpose of Audit The purpose of our audit was to review the … is located in the Town of Tyrone in Schuyler County and the Towns of Bath, Pulteney, Urbana, Wayne and Wheeler in Steuben County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/hammondsport-central-school-district-nonresident-tuition-2016m-248Heuvelton Central School District – Procurement (2023M-55)
… School District (District) officials procured goods and services in accordance with the Board of Education’s (Board) policies and applicable statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/heuvelton-central-school-district-procurement-2023m-55Heuvelton Central School District – Payroll (2016M-322)
… Central School District is located in the Towns of Canton, De Kalb, De Peyster, Lisbon, Macomb and Oswegatchie in St. Lawrence …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/14/heuvelton-central-school-district-payroll-2016m-322Syracuse City School District – Claims Audit Process (2016M-290)
… Purpose of Audit The purpose of our audit was to examine the claims … is located in the City of Syracuse, Onondaga County, and is a component unit of the City. The District, which … Ensure that the purchasing officer generates and approves purchase orders prior to the District ordering …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/21/syracuse-city-school-district-claims-audit-process-2016m-290Pleasantville Union Free School District – Financial Condition (2015M-311)
… September 10, 2015. Background The Pleasantville Union Free School District is located in the Village of … Pleasantville Union Free School District Financial Condition 2015M311 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/pleasantville-union-free-school-district-financial-condition-2015m-311Red Hook Central School District – Financial Management (2016M-105)
… Purpose of Audit The purpose of our audit was to examine the … District is located in the Towns of Red Hook, Rhinebeck and Milan in Dutchess County, as well as Clermont and Livingston in Columbia County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/red-hook-central-school-district-financial-management-2016m-105Islip Union Free School District – Payroll (2017M-291)
… Purpose of Audit The purpose of our audit was to determine whether District officials paid employee salaries and wages accurately for the period July 1, 2016 through July … with officials, District officials accurately calculated and paid gross salaries and wages. Key Recommendations There …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/islip-union-free-school-district-payroll-2017m-291Garrison Union Free School District – Financial Condition (2016M-108)
… through December 10, 2015. Background The Garrison Union Free Central School District is located in the Town of … Garrison Union Free School District Financial Condition 2016M108 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/garrison-union-free-school-district-financial-condition-2016m-108Bolton Fire District – Credit Cards (2017M-180)
… Purpose of Audit The purpose of our audit was to determine if claims for credit card bills were audited and paid timely and the purchases were for appropriate purposes for the …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/10/bolton-fire-district-credit-cards-2017m-180Hamlin Morton Walker Fire District – Financial Management (2023M-67)
… complete report – pdf] Audit Objective Determine whether the Hamlin Morton Walker Fire District (District) Board of Fire Commissioners (Board) and officials effectively managed fund balance. Key Findings …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/08/18/hamlin-morton-walker-fire-district-financial-management-2023m-67Onondaga Central School District – Nonpayroll Disbursements (2014M-257)
… Purpose of Audit The purpose of our audit was to assess internal … is located in the Towns of Lafayette, Marcellus, Onondaga and Otisco in Onondaga County. The District, which is … controls. Manual checks are not always audited and approved before they are distributed. Most of the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/14/onondaga-central-school-district-nonpayroll-disbursements-2014m-257Westhill Central School District – Procurement (2016M-182)
… Purpose of Audit The purpose of our audit was to evaluate the … Central School District is located in the Towns of Geddes and Onondaga in Onondaga County. The District, which operates … four of the professionals for services totaling $340,729 and paid the agreed upon rates, they did not enter into a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/westhill-central-school-district-procurement-2016m-182Yates County – Sexual Harassment Prevention Training (S9-23-07)
… report – pdf] Audit Objective Determine whether County of Yates (County) employees and elected officials completed annual sexual harassment … provided to employees and elected officials. However, of the 45 total individuals we tested (23 selected employees and …
https://www.osc.ny.gov/local-government/audits/county/2023/09/22/yates-county-sexual-harassment-prevention-training-s9-23-07Morrisville-Eaton Central School District – Online Banking (2017M-98)
… Purpose of Audit The purpose of our audit was to determine whether … of Eaton, Fenner, Lebanon, Lincoln, Nelson, Smithfield and Stockbridge in Madison County. The District, which has … an online banking policy defining authorization, process and monitoring of online banking transactions. District …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/morrisville-eaton-central-school-district-online-banking-2017m-98Carthage Central School District - Financial Condition (2018M-93)
… complete report - pdf] Audit Objective Determine whether the Board and District officials adequately managed the District’s … Key Findings Unrestricted fund balance at the end of 2016- 17 was $6.2 million or 9.9 percent of the next …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/27/carthage-central-school-district-financial-condition-2018m-93Harborfields Central School District – Claims Processing (2016M-38)
… Purpose of Audit The purpose of our audit was to evaluate the … vouchers or invoices against quotes, bids or contracts and did not require that these documents be attached to claims packages. Key Recommendation Verify vouchers and invoices against applicable quotes, bids and contracts, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/harborfields-central-school-district-claims-processing-2016m-38Barker Central School District – Purchasing (2016M-208)
… Purpose of Audit The purpose of our audit was to review the District’s purchasing practices for the period … Key Recommendations Revise the purchasing policy to indicate when competitive quotes are required and describe the documentation that should be attached to each claim. Communicate the purchasing policy for securing …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/barker-central-school-district-purchasing-2016m-208Millbrook Central School District – Claims Processing (2015M-48)
… Purpose of Audit The purpose of our audit was to examine the … of Washington, Union Vale, Clinton, LaGrange, Stanford and Pleasant Valley in Dutchess County. The District, which … Findings The claims auditor did not report to the Board and did not provide reports detailing claims audit results. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/12/millbrook-central-school-district-claims-processing-2015m-48