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Farmingdale Union Free School District – Payroll (2024M-22)

… for unnecessary overtime work that could have been avoided with adequate planning. We determined that the Board of … and expenditures. Key Recommendations Adopt a policy with clear guidelines and procedures for overtime work. … for and monitor overtime. District officials agreed with certain aspects of our report and indicated they planned …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/28/farmingdale-union-free-school-district-payroll-2024m-22

Franklin-Essex-Hamilton Board of Cooperative Educational Services – Capital Project State Aid (2024M-39)

… Services (BOCES) officials properly claimed State aid for the Adirondack Educational Center (AEC) and North Franklin Educational Center (NFEC) capital … Key Findings BOCES officials did not properly claim State aid for the project. As a result, as of January 31, 2024, …

https://www.osc.ny.gov/local-government/audits/boces/2024/07/12/franklin-essex-hamilton-board-cooperative-educational-services-capital-project

Ballston Area Recreation Commission – Board Oversight (2015M-269)

… records to account for the fees collected from each program. The Director did not maintain records of sales or … with a consistent method for collecting funds from program operations. Establish an internal control structure that includes adequate segregation of duties in the …

https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/ballston-area-recreation-commission-board-oversight-2015m-269

Town of Hempstead Industrial Development Agency and Valley Stream Union Free School District 30 – Green Acres Mall PILOT Payments (2017M-233)

… Town of Hempstead Industrial Development Agency (TOHIDA) is a public benefit corporation established in 1971 for the benefit of the Town of Hempstead and is governed by a seven-member Board appointed by the Town … The Valley Stream Union Free School District 30 is located in the Town of Hempstead in Nassau County and is …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2017/12/19/town-hempstead-industrial-development-agency-and-valley

Salamanca City School District – Financial Management and Payroll (2017M-138)

… 2013 through May 19, 2017. Background The Salamanca City School District is located in the City of Salamanca and the … Salamanca City School District Financial Management and Payroll 2017M138 …

https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/salamanca-city-school-district-financial-management-and-payroll-2017m-138

Oppenheim-Ephratah-St. Johnsville Central School District – Financial Management and Fuel Inventory (2017M-240)

… Johnsville Central School District is located in the towns of Oppenheim, Ephratah, Johnstown and Stratford in Fulton County, the Town of Manheim in Herkimer County and the Town of St. Johnsville in …

https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/oppenheim-ephratah-st-johnsville-central-school-district-financial

Mount Sinai Union Free School District – Financial Management (2013M-227)

… period July 1, 2011, through June 30, 2013. Background The Mount Sinai Union Free School District (District) is located … Mount Sinai Union Free School District Financial Management …

https://www.osc.ny.gov/local-government/audits/school-district/2013/10/16/mount-sinai-union-free-school-district-financial-management-2013m-227

East Hampton Union Free School District – Financial Software User Access (2016M-340)

… period July 1, 2014 through March 31, 2016. Background The East Hampton Union Free School District is located in the Town of East Hampton in Suffolk County. The District, which operates … East Hampton Union Free School District Financial Software …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/east-hampton-union-free-school-district-financial-software-user-access

Tuckahoe Union Free School District – Financial Condition and Information Technology (2015M-152)

… the effect of borrowing for tax certiorari judgments versus using money from a reserve and budgeting for the …

https://www.osc.ny.gov/local-government/audits/school-district/2015/10/16/tuckahoe-union-free-school-district-financial-condition-and-information

West Canada Valley Central School District – Access to the Student Information System (2016M-96)

… (PPSI) in the District’s student information system (SIS) for the period July 1, 2014 through January 31, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $16 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/west-canada-valley-central-school-district-access-student-information

Sayville Union Free School District – Financial Condition and Cellular Telephones (2015M-86)

… Purpose of Audit The objectives of our audit were to evaluate the District’s financial activities and cellular telephone …

https://www.osc.ny.gov/local-government/audits/school-district/2015/08/14/sayville-union-free-school-district-financial-condition-and-cellular

Port Chester-Rye Union Free School District – Financial Condition (2015M-147)

… The Port Chester-Rye Union Free Central School District is located in the Village of Port Chester and part of the … operates six schools with approximately 4,500 students, is governed by an elected five-member Board of Education. … expenditures that do not appropriate fund balance that is not needed to fund operations. Discontinue the practice of …

https://www.osc.ny.gov/local-government/audits/school-district/2015/09/25/port-chester-rye-union-free-school-district-financial-condition-2015m-147

Chester Union Free School District – Financial Management and Board Oversight (2016M-95)

… The Chester Union Free School District is located in the Town of Chester, Orange County. The District, which … officials did not maintain the District’s fund balance in accordance with statutory requirements and did not use the … Ensure that the amount of unrestricted fund balance is in compliance with the statutory limit and reduce the amount …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/chester-union-free-school-district-financial-management-and-board

Village of Hempstead – Budget Review (B17-7-6)

… an independent evaluation of the Village’s proposed budget for the 2017-18 fiscal year. Background Chapter 642 of the … local government is authorized to issue obligations and for each subsequent fiscal year during which the deficit obligations are outstanding, their proposed budget for the next succeeding fiscal year. Key Findings Based on …

https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-hempstead-budget-review-b17-7-6

Akron Central School District – Controls Over Compensatory Time (2014M-24)

… Background The Akron Central School District is located in the Towns of Alden, Clarence and Newstead in Erie County, the Towns of Lockport … Some employees have been acquiring comp time during normal work hours. There is no established deadline when a request …

https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/akron-central-school-district-controls-over-compensatory-time-2014m-24

Bay Shore Union Free School District – Financial Condition and Audit of Claims (2015M-57)

… Purpose of Audit The purpose of our audit was to examine the District’s financial … Shore Union Free School District is located in the Town of Islip, Suffolk County. The District, which is governed by … Union Free School District Financial Condition and Audit of Claims 2015M57 …

https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bay-shore-union-free-school-district-financial-condition-and-audit-claims

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