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Westmoreland Central School District – State Transportation Aid (2017M-220)

… of our audit was to determine whether the District applied for all State transportation aid to which it was entitled for … of new buses for the period January 1, 2008 through June 30, 2017. Background The Westmoreland Central School District … million in transportation aid for these buses through 2021-22. Key Recommendations Implement procedures to ensure the …

https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/westmoreland-central-school-district-state-transportation-aid-2017m-220

Galway Central School District - Fund Balance Management (2017M-267)

… included appropriated fund balance that was not used to fund operations. The budgets overestimated appropriations … limits and use surplus funds as a financing source to fund one-time expenditures and needed reserves or reduce … of appropriating fund balance that is not needed or used to fund District operations. Adopt realistic annual budgets …

https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/galway-central-school-district-fund-balance-management-2017m-267

Berlin Central School District - Vehicle Fuel Inventory (2018M-02)

Berlin Central School District Vehicle Fuel Inventory 2018M02

https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/berlin-central-school-district-vehicle-fuel-inventory-2018m-02

Middletown Enlarged City School District – Financial Condition (2017M-245)

… period July 1, 2016 through June 30, 2017. Background The Middletown Enlarged City School District is located in the City of Middletown and Towns of Goshen, Wallkill and Wawayanda in … Middletown Enlarged City School District Financial Condition …

https://www.osc.ny.gov/local-government/audits/school-district/2018/02/16/middletown-enlarged-city-school-district-financial-condition-2017m-245

Waterford-Halfmoon Union Free School District - Financial Management (2017M-243)

… and have initiated, or indicated they planned to initiate, corrective action. …

https://www.osc.ny.gov/local-government/audits/school-district/2018/06/15/waterford-halfmoon-union-free-school-district-financial-management-2017m

Warrensburg Central School District - Financial Condition Management (2017M-265)

… fund balance ranged between 7.6 and 14.4 percent of ensuing years’ appropriations, exceeding the 4 percent … out. Key Recommendations Develop realistic estimates of appropriations. Adopt a written plan to use excess fund balance to benefit District …

https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/warrensburg-central-school-district-financial-condition-management-2017m

Crown Point Central School District - Claims Auditing (2018M-76)

… agreed with our recommendations and indicated they planned to initiate corrective action. 1 Education Law §1724 …

https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/crown-point-central-school-district-claims-auditing-2018m-76

Jordan-Elbridge Central School District – Financial Condition Management (2017M-241)

… Purpose of Audit The purpose of our audit was to determine whether the Board and District officials … maintained general fund unrestricted fund balance close to the 4 percent statutory limit. The District retained an … unrestricted fund balance and reserve fund balances to ensure they do not accumulate to excessive levels. Use …

https://www.osc.ny.gov/local-government/audits/school-district/2018/01/26/jordan-elbridge-central-school-district-financial-condition-management

Rochester City School District – Payroll and Procurement (2016M-435)

… $356,600 in incorrect or unsupported payments. Hundreds of staff routinely made purchases outside the normal requisition … specific responsibilities to the payroll department staff. Develop adequate monitoring procedures to verify that … for District purchases and require strict adherence to the updated safeguards. Require all cardholders and supervisors …

https://www.osc.ny.gov/local-government/audits/school-district/2017/04/10/rochester-city-school-district-payroll-and-procurement-2016m-435

Putnam Valley Central School District – Financial Condition (2016M-135)

Putnam Valley Central School District Financial Condition 2016M135

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/putnam-valley-central-school-district-financial-condition-2016m-135

Peru Central School District – Extra-Classroom Activity Funds (2017M-69)

… contain adequate supporting documentation. Ensure each club maintains an accurate student ledger. …

https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/peru-central-school-district-extra-classroom-activity-funds-2017m-69

Port Jervis City School District – Financial Condition (2016M-319)

… resulted in operating surpluses. The reserve policy does not state how each reserve will be funded, when reserves will be used or how much will be maintained in each reserve. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/port-jervis-city-school-district-financial-condition-2016m-319

Pleasantville Union Free School District – Financial Condition (2015M-311)

… 10, 2015. Background The Pleasantville Union Free School District is located in the Village of Pleasantville in … 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-311

Patchogue-Medford Union Free School District – Leave Accruals (2016M-236)

… Purpose of Audit The purpose of our audit was to determine if leave accrual records were accurate for the … written procedures documenting the type of records to be maintained or guidelines for using, approving, … leave accruals. The District allowed 10-month employees to accrue five days of personal leave instead of the four …

https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/patchogue-medford-union-free-school-district-leave-accruals-2016m-236

William Floyd Union Free School District – Payroll (2016M-165)

… Purpose of Audit The purpose of our audit was to evaluate the District’s payroll procedures for the period … The District does not have adequate procedures in place to ensure overtime is preapproved, and District officials … with payroll source documents (i.e., time records) to ensure that payments were based on the actual hours or …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/william-floyd-union-free-school-district-payroll-2016m-165

Silver Creek Central School District – Financial Condition (2015M-321)

… Creek Central School District is located in the Towns of Hanover and Sheridan in Chautauqua County and the Town of …

https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/silver-creek-central-school-district-financial-condition-2015m-321

North Shore Central School District – Fuel Inventory (2017M-89)

… $99.5 million. Key Findings The department maintained manual inventory records that included the date, stick … Starting in March 2016, the department also began using an electronic fuel monitoring system that tracks the actual … log is complete and accurate. Key Recommendations Ensure electronic or manual book inventory records of fuel are …

https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/north-shore-central-school-district-fuel-inventory-2017m-89

Oxford Academy and Central School District – Financial Management (2016M-6)

… July 1, 2014 through November 19, 2015. Background The Oxford Academy and Central School District is located in the Towns of Coventry, McDonough, Norwich, Oxford, Pharsalia, Preston and Smithville in Chenango County. … Oxford Academy and Central School District Financial …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/oxford-academy-and-central-school-district-financial-management-2016m-6