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Salem Central School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-394)
… policies and procedures for the extra-classroom activity fund. The audit identified that no training was provided to … receipts for the remittances received from the student treasurers and faculty advisors were not provided. The student treasurers’ records were lacking one or more of the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/salem-central-school-district-internal-controls-over-extra-classroomSelected Payments for Special Items Made to St. Francis Hospital of Poughkeepsie from January 1, 2011 through March 31, 2011
… BlueShield’s (Empire’s) payments to St. Francis Hospital of Poughkeepsie (St. Francis) for special items were made according to the provisions of the agreement between Empire and St. Francis. Background … primary health benefits plan for NYSHIP. The Department of Civil Service contracts with Empire to administer the …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-st-francis-hospital-poughkeepsie-january-1-2011Newark Valley Central School District – Procurement (2022M-60)
… of goods and services totaling $44,401. Compare billed prices to the awarded contract prices and overpaid for cleaning supplies by $1,532. As a … when procuring goods and services. Compare billed prices to awarded contract prices to ensure the District is …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/newark-valley-central-school-district-procurement-2022m-60Andover Central School District – Internal Controls Over Reserve Funds (2013M-162)
… Background The Andover Central School District is located in Allegany and Steuben Counties. The District is governed by … limited. Currently the District has more than $1 million in a debt service reserve that District officials could not … with any outstanding debt, and more than $1.1 million in general fund reserves that exceeded reasonable needs of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/13/andover-central-school-district-internal-controls-over-reserve-fundsDiNapoli: State Tax Revenues Down $767 Million in May
… the state’s finances took another serious hit in the month of May,” DiNapoli said. “We are now clearly seeing the … act on our call for more federal aid.” Other items of note in the report: Personal income tax withholding … revenues were $291.8 million below May 2019, a decline of more than 9 percent reflecting both depressed economic …
https://www.osc.ny.gov/press/releases/2020/06/dinapoli-state-tax-revenues-down-767-million-mayRye City School District – Payroll (2024M-2)
… are not being made aware of what the District expects to incur in overtime costs and the budgets are not … regarding overtime. We analyzed the overtime paid to 15 employees with the highest overtime charges for their … in overtime wages without proper supporting documentation to determine the purpose of the overtime worked. Therefore, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/rye-city-school-district-payroll-2024m-2Port Jervis City School District – Financial Condition (2022M-152)
… effectively manage the District’s financial condition. As a result, the District levied more taxes than needed to fund … generate another operating surplus of approximately $9.3 million in 2021-22 and will not need to use $903,000 in … fund balance to comply with the statutory limit. Budget for the funding of reserves and capital projects rather than …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/port-jervis-city-school-district-financial-condition-2022m-152Sharon Springs Central School District – Fund Balance Management (2022M-100)
… fund balance that is not needed to finance operations is, in effect, a reservation of fund balance that is not provided … fund balance that exceeds the statutory limit results in tax levies being higher than necessary. Key … to comply with the statutory limit and use excess funds in a manner that benefits District taxpayers. District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/sharon-springs-central-school-district-fund-balance-management-2022m-100Kenmore-Town of Tonawanda Union Free School District – Change Orders (2022M-41)
… officials properly managed capital project (Project) change orders. Key Findings The Board and District officials did not properly manage Project change orders. The Board and District officials did not: Aggregate 31 change orders, totaling over $860,000 that were for the same …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-change-orders-2022m-41City of Yonkers – Separation Payments and Health Insurance Buyouts of Yonkers City School District Employees (2024M-36)
… report – pdf] Audit Objective Determine whether City of Yonkers (City) officials ensured Yonkers City School … buyouts in accordance with contractual agreements. Of the 46 separation payments we reviewed totaling $451,298, … $1,629. One former employee, as well as the estates of three former employees may have been entitled to …
https://www.osc.ny.gov/local-government/audits/city/2024/07/26/city-yonkers-separation-payments-and-health-insurance-buyouts-yonkers-city-schoolIsland Trees Union Free School District – Inventorying and Monitoring Capital Assets (2024M-145)
… report – pdf] Audit Objective Determine whether Island Trees Union Free School District (District) officials … Determine whether Island Trees Union Free School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/island-trees-union-free-school-district-inventorying-and-monitoringOakfield-Alabama Central School District – Procurement (2024M-103)
… it did not need because they did not cancel the software license renewal timely. Recommendations The audit report … action. Appendix B includes our comment on an issue raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/oakfield-alabama-central-school-district-procurement-2024m-103Pavilion Central School District – Claims Audit (2024M-108)
… complete report – pdf Audit Objective Determine whether the Pavilion Central School District (District) claims … properly audited claims prior to payment. Key Findings The claims auditor did not properly audit all claims prior to … paid more for goods and services than necessary. Of the 324 claims we reviewed totaling approximately $1.4 …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/pavilion-central-school-district-claims-audit-2024m-108Malverne Union Free School District – Extra-Classroom Activity Funds (2024M-84)
… The central treasurer improperly signed the ECA director’s name on 84 checks totaling $130,127. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/malverne-union-free-school-district-extra-classroom-activity-funds-2024mSherman Central School District – Claims Audit (2024M-92)
… Key Findings The claims auditor does not meet the Board of Education’s (Board) minimum qualifications for the … she needed to confirm claims complied with, was unaware of how to properly perform her job duties and did not … a District official, historically the Board appoints one of the District’s administrative assistants to the position, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/sherman-central-school-district-claims-audit-2024m-92Campbell-Savona Central School District – Student State Aid (2024M-79)
… New York State (State) aid for special education and homeless students. Key Findings District officials did not … $65,953 in potential State aid for special education and homeless students, including $29,939 of potential aid the … was not properly claimed for five students classified as homeless. During our audit, we notified District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/campbell-savona-central-school-district-student-state-aid-2024m-79Greenburgh Central School District – Tax Certiorari Reserve (2023M-163)
… all outstanding tax certiorari cases, which was also noted in our prior audit ( Payroll and Reserve Funds - 2016M-242) that we released publicly in September 2016. The annual report of the District’s tax … and District officials have no assurance that the amount in the tax certiorari reserve fund is reasonable or …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/greenburgh-central-school-district-tax-certiorari-reserve-2023m-163Rush-Henrietta Central School District – Credit Cards and Purchase Cards (2024M-122)
… (District) officials ensured credit card and purchase card charges were properly approved, supported and for appropriate … did not ensure that all credit card and purchase card charges were properly approved and supported. Therefore, it could not be determined whether all charges were for appropriate District purposes. Additionally, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/03/rush-henrietta-central-school-district-credit-cards-and-purchase-cards-0Avon Central School District – Financial Management (2024M-75)
… gaps. However, the District incurred operating surpluses in all five years we reviewed, totaling $8.2 million. Appropriating fund balance that is not needed is, in effect, a reservation of fund balance that is not provided … annual expenditures for 344 years and the debt reserve in the debt service fund had $866,000 in unidentified money …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/avon-central-school-district-financial-management-2024m-75