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East Moriches Union Free School District – Budget Review (B7-14-3)
… are reasonable. The District’s proposed budget complies with the property tax levy limit set by statute Key …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/01/east-moriches-union-free-school-district-budget-review-b7-14-3Port Washington Union Free School District – Claims Processing and Inventories (2016M-263)
… necessary training to carry out the claims audit policy. A count of all stored goods was not conducted at least once a … that the claims auditor is properly trained. Ensure that a count of all stored goods is conducted at least once a year. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/port-washington-union-free-school-district-claims-processing-andPearl River Union Free School District – Competitive Procurement (2015M-363)
… 1, 2014 through November 13, 2015. Background The Pearl River Union Free School District is located in the Town of … Pearl River Union Free School District Competitive Procurement …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/pearl-river-union-free-school-district-competitive-procurement-2015m-363Wheelerville Union Free School District – Fund Balance (2016M-9)
… Key Findings The District retained unrestricted fund balance in excess of statutory limits annually over the past four fiscal years. The District appropriated fund balance in its annual budgets that was not used. The District … Ensure that the amount of the District’s unrestricted fund balance is in compliance with statutory limits and the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/wheelerville-union-free-school-district-fund-balance-2016m-9North Babylon Union Free School District – Financial Condition (2016M-32)
… October 31, 2015. Background The North Babylon Union Free School District is located in the Town of Babylon, … North Babylon Union Free School District Financial Condition 2016M32 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/north-babylon-union-free-school-district-financial-condition-2016m-32Mineola Union Free School District – Competitive Quotations (2015M-313)
… 2014 through June 30, 2015. Background The Mineola Union Free School District is located in the Town of North … Mineola Union Free School District Competitive Quotations 2015M313 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/mineola-union-free-school-district-competitive-quotations-2015m-313Roosevelt Union Free School District – Competitive Procurement (2015M-234)
… ensure that purchases are not made until the purchasing agent has issued an approved purchased order. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/roosevelt-union-free-school-district-competitive-procurement-2015m-234Rocky Point Union Free School District – Financial Condition (2015M-170)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Point Union Free School District is located in the Town of Brookhaven, Suffolk County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/rocky-point-union-free-school-district-financial-condition-2015m-170Nanuet Union Free School District – Payroll (2015M-287)
… over payroll for the period July 1, 2014 through July 27, 2015. Background The Nanuet Union Free School District is …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/nanuet-union-free-school-district-payroll-2015m-287Carle Place Union Free School District – Payroll (2016M-69)
… The Carle Place Union Free School District is located in the Town of North Hempstead, Nassau County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/carle-place-union-free-school-district-payroll-2016m-69Garrison Union Free School District – Financial Condition (2016M-108)
… officials retained excessive balances in four reserve funds. Key Recommendations Adopt budgets with realistic … a manner than benefits District residents. Review reserve funds to determine if the amounts reserved are justified, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/garrison-union-free-school-district-financial-condition-2016m-108Islip Union Free School District – Financial Condition (2013M-213)
… 1, 2011, to April 30, 2013. Background The Islip Union Free School District is located in the Town of Islip in … Islip Union Free School District Financial Condition 2013M213 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/islip-union-free-school-district-financial-condition-2013m-213Hauppauge Union Free School District – Overtime (2016M-70)
… costs. A security guard worked 33.5 overtime hours for video room coverage, which may have been able to be … whether work shifts can be rearranged to incorporate video room coverage into a regular workday. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/hauppauge-union-free-school-district-overtime-2016m-70Hastings-on-Hudson Union Free School District – Financial Condition (2016M-275)
… February 29, 2016. Background The Hastings-on-Hudson Union Free School District is located in the Village of … HastingsonHudson Union Free School District Financial Condition 2016M275 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/hastings-hudson-union-free-school-district-financial-condition-2016m-275Great Neck Union Free School District – Fuel (2016M-82)
… was to determine if the District properly safeguarded its fuel inventories for the period July 1, 2014 through October … million. Key Findings The Board did not adopt a policy for fuel inventory accountability and there were no written … Officials did not investigate variances identified on the fuel inventory reconciliations. District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/great-neck-union-free-school-district-fuel-2016m-82Rye Neck Union Free School District – Information Technology (2016M-280)
… 2014 through March 31, 2016. Background The Rye Neck Union Free School District is located in the Town of Mamaroneck in … Rye Neck Union Free School District Information Technology 2016M280 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/rye-neck-union-free-school-district-information-technology-2016m-280Raquette Lake Union Free School District - Business Office Operations (2023M-151)
… Implement controls to safeguard the Treasurer’s signature on disbursement checks and monitor the third-party online …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/12/raquette-lake-union-free-school-district-business-office-operations-2023mFishers Island Union Free School District – Website Transparency (2023M-28)
… the Fishers Island Union Free School District (District) website provided the public with transparent and … Findings District officials did not ensure the District’s website provided the public with transparent and … they were required to include on the District’s website: External audit reports and corrective action plans …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/fishers-island-union-free-school-district-website-transparency-2023m-28Sag Harbor Union Free School District – Claims Auditing (2022M-174)
… report – pdf] Audit Objective Determine whether the Sag Harbor Union Free School District’s (District) claims … audit school sag harbor claims auditing 2022 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/03/sag-harbor-union-free-school-district-claims-auditing-2022m-174Hauppauge Union Free School District – Leave Accruals (2022M-150)
… did not properly account for leave accruals for 19 of the 49 employees’ accrual records that we tested. The … timekeeping records did not match, reflecting a difference of 15 days. Two employees received a total of 81 more days of leave than their collective bargaining …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/30/hauppauge-union-free-school-district-leave-accruals-2022m-150