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Massena Central School District - Selected Non-Payroll Disbursements (2019M-71)
… money to the administrator for the total amount payable in satisfaction of dental claims and initiate and disburse …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/massena-central-school-district-selected-non-payroll-disbursements-2019mNorth Syracuse Central School District – Payroll Access and Certification (2016M-178)
… over payroll user access and payroll certifications for the period July 1, 2014 through December 31, 2015. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $151 … to trace the payroll amounts to source documents for the payment of salaried employees, professional …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/north-syracuse-central-school-district-payroll-access-and-certificationSalem Central School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-394)
… Purpose of Audit The purpose of our audit was to assess internal controls over … located in Washington County and is governed by the Board of Education which comprises five elected members. The … The student treasurers’ records were lacking one or more of the following items: profit and loss statements, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/salem-central-school-district-internal-controls-over-extra-classroomPlanning Resources
… Record Forms [.xlsx] Planning and Budgeting Understanding the True Costs of Services Webinar Presentation [pdf] … Find Multiyear …
https://www.osc.ny.gov/local-government/resources/planning-resourcesWalton Central School District - Fund Balance (2019M-209)
… - pdf] Audit Objective Determine whether the Board and District officials properly managed fund balance. Key … and use excess funds in a manner beneficial to taxpayers. District officials generally agreed with our recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/walton-central-school-district-fund-balance-2019m-209Edmeston Central School District - Fund Balance (2020M-1)
… Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/edmeston-central-school-district-fund-balance-2020m-1Williamson 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.pdfOswego 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.pdfAverill Park Central School District - Payroll (2018M-255)
… procedures to ensure salary and wages are paid accurately. The Superintendent was not always certifying payrolls prior to the Treasurer distributing paychecks and processing direct … was not using payroll change reports as part of the payroll certification process. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/15/averill-park-central-school-district-payroll-2018m-255Revenue Enhancement Ideas: Cash Management for Local Governments and School Districts
… the year. Conduct more frequent cash flow analyses if your local government or school district is experiencing fiscal … and other balances that could be invested longer term in investments allowable by law. Accelerate Collection and … Earnings Following prudent yet effective investment strategies can improve cash inflow and even reduce costs. …
https://www.osc.ny.gov/local-government/publications/revenue-enhancement-ideas-cash-management-local-governments-and-school-districtsMoriah Central School District - Medicaid Reimbursements (2019M-64)
… all Medicaid reimbursements to which it was entitled for services provided to eligible special education students. … to ensure Medicaid claims were submitted and reimbursed for all eligible services provided. Claims were not submitted and reimbursed for 517.5 eligible services totaling $21,211 and service …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/moriah-central-school-district-medicaid-reimbursements-2019m-64Chautauqua Lake Central School District – Procurement (2024M-3)
Determine whether Chautauqua Lake Central School District (District) officials procured fuel in compliance with the District’s procurement policies.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/chautauqua-lake-central-school-district-2024-3.pdfCanandaigua City School District – Procurement (2022M-141)
Determine whether Canandaigua City School District (District) officials competitively procured the facilities and transportation departments’ goods and services.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/canandaigua-city-school-district-2022-141.pdfCity of Yonkers – Budget Review (B18-6-6)
… and expenditure projections in the City’s proposed budget for the 2018-19 fiscal year are reasonable. Key Findings The … Public School District’s budget request is $604.8 million for appropriations. The District has appropriated all of the … budget request does not include an appropriation for textbooks, and underestimates the appropriation for …
https://www.osc.ny.gov/local-government/audits/city/2018/05/18/city-yonkers-budget-review-b18-6-6Hinsdale Central School District – Extra-Classroom Activities (2017M-244)
… Purpose of Audit The purpose of our audit was to determine whether extra-classroom cash receipts were …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/hinsdale-central-school-district-extra-classroom-activities-2017m-244East Ramapo Central School District - Nonpublic School Transportation (2019M-107)
Determine whether the District is providing transportation to eligible nonpublic school students.
https://www.osc.ny.gov/files/local-government/audits/pdf/east-ramapo-2019-107.pdfBradford Central School District – Online Banking (2022M-102)
Determine whether the Bradford Central School District (District) officials ensured online banking transactions were appropriate and secure.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/bradford-central-school-district-2022-102.pdfCarle Place Union Free School District – Network User Account Controls (2022M-121)
Determine whether Carle Place Union Free School District (District) officials established adequate controls over network user accounts.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/carle-place-union-free-school-district-2022-121.pdfPearl River Union Free School District – Fixed Assets (2022M-126)
Determine whether Pearl River Union Free School District (District) officials properly monitored and accounted for fixed assets.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/pearl-river-union-free-school-district-2022-126.pdfFairport Central School District - Payroll and Employee Benefits (2023-118)
Determine whether Fairport Central School District (District) officials accurately paid employees and properly calculated employees’ leave accruals
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/fairport-central-school-district-2023-118.pdf