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Irvington Union Free School District – Information Technology (2016M-266)
… violate the acceptable use policy because the District’s web filtering software is not configured to block access. Key … accordingly. Monitor Internet usage and configure the web filtering software to block access to sites that violate …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/irvington-union-free-school-district-information-technology-2016m-266Indian River Central School District – Financial Condition (2016M-287)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2014 through March 31, 2016. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/indian-river-central-school-district-financial-condition-2016m-287Farmingdale Union Free School District – Financial Condition (2016M-235)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, 2014 through February 29, 2016. … fund balance and use the excess funds in a manner that benefits District residents. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/farmingdale-union-free-school-district-financial-condition-2016m-235Laurens Central School District – Budgeting and Reserves (2013M-135)
… Purpose of Audit The purpose of our audit was to review the District’s … fund balance was included in the budgets, the District has not actually used fund balance to finance operations … reserve fund balances and determine if the amounts are reasonable and necessary. Adopt a policy for reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/laurens-central-school-district-budgeting-and-reserves-2013m-135Skaneateles Central School District – Records and Reports (2015M-154)
… Purpose of Audit The purpose of our audit was to examine the District’s financial records and reports for the period July 1, 2013 through December 31, 2014. … for unrecorded transactions. Ensure that all revenues are recorded when they are received and are promptly …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/16/skaneateles-central-school-district-records-and-reports-2015m-154Susquehanna Valley Central School District – Budgeting Practices (2014M-136)
… Purpose of Audit The purpose of our audit was to review the District’s budgeting practices for the period July 1, 2012 through February 18, 2014. … of Education, which comprises seven elected members. There are four schools in operation within the District, with 1,611 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/susquehanna-valley-central-school-district-budgeting-practices-2014m-136Mattituck-Cutchogue Union Free School District – Financial Condition (2013M-322)
… year were approximately $38 million, funded primarily with real property taxes. Key Findings Over the last three … District officials transferred moneys to the District’s reserves and repeatedly appropriated fund balance to reduce … benefits taxpayers. Such uses could include, but are not limited to, increasing necessary reserves, paying off debt, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/24/mattituck-cutchogue-union-free-school-district-financial-condition-2013mElwood Union Free School District – Electronic Transfers (2014M-133)
… Purpose of Audit The purpose of our audit was to evaluate the District’s controls over electronic transfers for the period July 1, 2012 through August 31, 2013. … review and approve it. Ensure that written confirmations are provided by the bank from which District funds are …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/elwood-union-free-school-district-electronic-transfers-2014m-133Chenango Forks Central School District – Financial Condition (2014M-98)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2012 through February 26, 2014. … budgeted appropriations for the 2013-14 fiscal year are $30.5 million. Key Findings The Board-adopted budgets for …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/chenango-forks-central-school-district-financial-condition-2014m-98Albany City School District – Separation Payments and Information Technology (2012M-251)
… of separation payments and information technology for the period July 1, 2011, to August 31, 2012. Background … seven elected members. Budgeted general fund expenditures for the 2012-13 fiscal year are approximately $208 million, … District officials calculated the correct amount for separation payments provided to the employees leaving …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/albany-city-school-district-separation-payments-and-informationCharlotte Valley Central School District – Financial Condition (2013M-232)
… the District’s financial activities for the period July 1, 2011 to May 14, 2013. Background The Charlotte Valley … the operating surpluses in 2008-09 and 2009-10 (totaling $1,155,011). This resulted in the unexpended surplus fund … 4 percent statutory limit, at 10.61 percent in 2007-08, 5.11 percent in 2008-09, 12.04 percent in 2009-10, and 4.05 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/charlotte-valley-central-school-district-financial-condition-2013m-232East Ramapo Central School District – Financial Condition (2013M-141)
… Purpose of Audit The purpose of our audit was to assess the District’s … and $191 million, respectively. Key Findings The District has experienced both planned and unplanned operating deficits … (SED). Unless these budgetary and cash flow problems are addressed, future District operations could be adversely …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/19/east-ramapo-central-school-district-financial-condition-2013m-141Newark School District Public Library – Board Oversight (2014M-54)
… audit was to review the Board of Trustees’ oversight of Library operations for the period July 1, 2011 through August 26, 2013. Background The Newark Public Library is located in Wayne County. A Board of Trustees comprising seven elected members governs the Library and is primarily responsible for the general …
https://www.osc.ny.gov/local-government/audits/library/2014/06/20/newark-school-district-public-library-board-oversight-2014m-54Canton Central School District - Claims Audit Process (2018M-186)
… Determine whether claims were adequately documented, were for appropriate purposes and were properly audited and approved prior to payment. Key Findings The claims auditor did not review the detailed, supporting … was required to conduct an independent and thorough audit of the claims. The claims auditor did not audit and approve …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/canton-central-school-district-claims-audit-process-2018m-186Berlin Central School District - Vehicle Fuel Inventory (2018M-02)
… [read complete report - pdf] Audit Objective Determine if the District adequately accounts for and safeguards its … vehicle fuel. Key Findings Vehicle fuel inventory records are not maintained. Vehicle mileage records are not compared … to fuel usage records. Key Recommendations The Supervisor of Transportation and head mechanic should ensure: Accurate …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/berlin-central-school-district-vehicle-fuel-inventory-2018m-02Galway Central School District - Fund Balance Management (2017M-267)
… Galway Central School District Fund Balance Management 2017M267 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/galway-central-school-district-fund-balance-management-2017m-267Crown Point Central School District - Claims Auditing (2018M-76)
… whether claims were supported by adequate documentation, for appropriate purposes and audited and approved before … Key Findings Checks were printed and signed before the claims auditor audited and approved the claims. Claims totaling $30,125 for 25 check …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/crown-point-central-school-district-claims-auditing-2018m-76Warrensburg Central School District - Financial Condition Management (2017M-265)
… estimates of appropriations. Adopt a written plan to use excess fund balance to benefit District residents. Close completed capital … and have initiated, or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/warrensburg-central-school-district-financial-condition-management-2017mWaterford-Halfmoon Union Free School District - Financial Management (2017M-243)
… in the general fund. District officials generally agreed with our recommendations and have initiated, or indicated …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/15/waterford-halfmoon-union-free-school-district-financial-management-2017mSagaponack Common School District - Fund Balance Management (2018M-53)
… complete report - pdf] Audit Objective Determine whether the Board of Education (Board) appropriately managed the … $360,000 (25 percent) each fiscal year. Reserve funds are overfunded by at least $35,000 and the Board has not outlined the rationale, objective, funding level and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/13/sagaponack-common-school-district-fund-balance-management-2018m-53