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Wilson Central School District – Reserves and Fuel Accountability (2016M-44)
… the District’s reserves and accountability over fuel used for student transportation for the period July 1, 2011 through December 22, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $24.9 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/wilson-central-school-district-reserves-and-fuel-accountability-2016m-44Peru Central School District – Extra-Classroom Activity Funds (2017M-69)
… audit was to determine whether extra-classroom activity funds were adequately safeguarded and cash collections and … Peru Central School District ExtraClassroom Activity Funds 2017M69 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/peru-central-school-district-extra-classroom-activity-funds-2017m-69Port Jervis City School District – Financial Condition (2016M-319)
… period July 1, 2014 through June 30, 2016. Background The Port Jervis City School District is located in the City of Port Jervis, Orange County. The District, which operates four … Port Jervis City School District Financial Condition 2016M319 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/port-jervis-city-school-district-financial-condition-2016m-319Pleasantville Union Free School District – Financial Condition (2015M-311)
… our audit was to review the District’s financial condition for the period July 1, 2014 through September 10, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $49 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/pleasantville-union-free-school-district-financial-condition-2015m-311Patchogue-Medford Union Free School District – Leave Accruals (2016M-236)
… 30, 2016. Background The Patchogue-Medford Union Free School District is located in the Town of Brookhaven, Suffolk … PatchogueMedford Union Free School District Leave Accruals 2016M236 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/patchogue-medford-union-free-school-district-leave-accruals-2016m-236Oxford Academy and Central School District – Financial Management (2016M-6)
… to evaluate the District’s financial management practices for the period July 1, 2014 through November 19, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $19.1 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/oxford-academy-and-central-school-district-financial-management-2016m-6Hewlett-Woodmere Union Free School District – Financial Condition (2016M-402)
… May 31, 2016. Background The Hewlett-Woodmere Union Free School District is located in the Town of Hempstead, Nassau … HewlettWoodmere Union Free School District Financial Condition 2016M402 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/hewlett-woodmere-union-free-school-district-financial-condition-2016m-402Western Suffolk Board of Cooperative Educational Services – Budget Transfers and Confirming Purchase Orders (2016M-218)
… 1, 2014 through November 30, 2015. Background The Western Suffolk Board of Cooperative Educational Services (BOCES) is … approximately 93,000 students in the western area of Suffolk County. BOCES is governed by a seven-member Board of … Western Suffolk Board of Cooperative Educational Services Budget …
https://www.osc.ny.gov/local-government/audits/boces/2016/09/30/western-suffolk-board-cooperative-educational-services-budget-transfers-andMinisink Valley Central School District – Financial Condition (2016M-26)
… June 30, 2015. Background The Minisink Valley Central School District is located in the Towns of Greenville, … Minisink Valley Central School District Financial Condition 2016M26 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/minisink-valley-central-school-district-financial-condition-2016m-26Manhasset Union Free School District – Separation Payments (2016M-150)
… and approving retirement incentives and vacation payouts. Direct District Counsel to review retirement … recovery as appropriate; review underpayments for vacation payouts identified in this report and take necessary …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/manhasset-union-free-school-district-separation-payments-2016m-150Auburn Enlarged City School District – Employee Compensation and Benefits (2017M-153)
… with the aid of computer-assisted auditing techniques for the period July 1, 2015 through July 5, 2017. Background … Board of Education. General fund appropriations for the 2016-17 fiscal year totaled approximately $73.4 … submit payroll information on time to avoid the necessity for interim payrolls. Develop appropriate policies and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/auburn-enlarged-city-school-district-employee-compensation-and-benefitsHawthorne Cedar Knolls Union Free School District – Internal Controls Over Wire Transfers (2016M-183)
… controls over the District’s wire transfer process for the period July 1, 2014 through March 21, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled $22 million. Key Findings … District officials have not developed written procedures for wire transfers; there is also a lack of segregation of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hawthorne-cedar-knolls-union-free-school-district-internal-controls-overEdgemont Union Free School District – Procurement of Professional Services (2016M-126)
… January 13, 2016. Background The Edgemont Union Free School District is located in the Town of Greenburgh in … Edgemont Union Free School District Procurement of Professional Services 2016M126 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/edgemont-union-free-school-district-procurement-professional-servicesEast Moriches Union Free School District -- Budget Review (B7-16-3)
… in Suffolk County. Pursuant to Chapter 354 of the Laws of 2006, the State Legislature authorized the District to issue … deficit in the District’s general fund as of June 30, 2006. Local Finance Law Section 10.10 requires all local … officials generally implemented recommendations from the 2015 budget review letter. The District’s tentative budget …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/east-moriches-union-free-school-district-budget-review-b7-16-3East Meadow Union Free School District – Financial Condition (2015M-332)
… July 1, 2012 through August 31, 2015. Background The East Meadow Union Free School District is located in the Town of … East Meadow Union Free School District Financial Condition 2015M332 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/east-meadow-union-free-school-district-financial-condition-2015m-332Niagara Falls City School District – Fuel Accountability (2015M-178)
… Board’s oversight of fuel delivered to the transportation contractors’ facilities for the period July 1, 2013 through … contracts do not include provisions which allow contractors to use fuel purchased by the District for …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/niagara-falls-city-school-district-fuel-accountability-2015m-178Cato-Meridian Central School District – Procurement of Professional Services (2016M-13)
… process and procedures to procure professional services for the period July 1, 2014 through January 8, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $20.15 … developed a procurement policy but no formal procedures for seeking competition when procuring professional services, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/cato-meridian-central-school-district-procurement-professional-servicesMonroe 2-Orleans Board of Cooperative Educational Services – Software Management (2015M-56)
… appropriations for information technology for the 2014-15 fiscal year totaled approximately $8.56 million. Key … provide evidence that it had purchased licenses for these installations. Key Recommendations Maintain a comprehensive … list of all BOCES-owned software and the total number of installations and licenses purchased. Monitor user activity …
https://www.osc.ny.gov/local-government/audits/boces/2015/09/04/monroe-2-orleans-board-cooperative-educational-services-software-management-2015mNew Hyde Park-Garden City Park Union Free School District – Financial Management (2014M-7)
… Park Union Free School District is located in the Towns of Hempstead and North Hempstead in Nassau County. The District operates four …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/new-hyde-park-garden-city-park-union-free-school-district-financialBaldwin Public Library – Payroll (2013M-335)
… that individuals reported and paid on the payrolls were bona fide employees and, as such, were paid at their approved …
https://www.osc.ny.gov/local-government/audits/library/2014/01/31/baldwin-public-library-payroll-2013m-335