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Ithaca City School District – Financial Condition (2015M-318)
… Background The Ithaca City School District is located in the City of Ithaca and encompasses eight towns in Tompkins County and two towns in Tioga County. Governed by an elected nine-member Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/ithaca-city-school-district-financial-condition-2015m-318Newcomb Central School District - Claims Audit (2023M-159)
… whether Newcomb Central School District (District) claims were properly audited prior to payment. Key Findings District claims were not properly audited in accordance with New York … Law) Section 1724 prior to payment. We reviewed 90 claims totaling $1.3 million and determined the Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/29/newcomb-central-school-district-claims-audit-2023m-159South Jefferson Central School District – Payroll (2024M-31)
… wages. Audit Results We reviewed salaries and wages paid to 40 employees totaling $471,526 to determine whether salaries and wages were accurately paid. … change reports for two months during our audit period to determine whether salary and wage increases from one …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/south-jefferson-central-school-district-payroll-2024m-31Grand Island Central School District – Network Access and Application User Permissions (2022M-120)
… District (District) officials adequately secured access to the network and properly managed user permissions in … District officials did not adequately secure access to the network or properly manage user permissions in … and student information applications. In addition to finding sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/grand-island-central-school-district-network-access-and-application-userCost-Saving Ideas: School District Auditing – Internal Auditor
… The internal auditor: develops a risk assessment and ensures … are in place and working; performs an annual update on the risk assessment; tests and evaluates one or more areas of the district’s operations periodically; and prepares …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-internal-auditorCost-Saving Ideas: School District Auditing – Audit Committee
… financial reporting and district finance. Candidates may include: a board member, a nonmember as a separate advisory … of the two a district resident or nonresident Who does not qualify District employees Persons connected with …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-audit-committeeRiverhead Charter School – Debit Cards (2017M-254)
… our audit was to examine the School’s controls over debit card use for the period July 1, 2015 through February 28. … Although the School is exempt from paying sales tax on purchases, the Executive Director and Director of Finance repeatedly paid sales tax on debit card purchases. Key Recommendations If the Board …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/07/27/riverhead-charter-school-debit-cards-2017m-254Byron-Bergen Central School District - Procurement (2018M-157)
… obtaining or documenting price quotes as required by the purchasing policy. Key Recommendation Ensure that officials obtain the necessary number of competitive quotes as required by the purchasing policy. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/02/byron-bergen-central-school-district-procurement-2018m-157Northeast Central School District - Payroll (2018M-140)
… to review payroll records for all employees paid during the audit period. District officials established effective …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/12/northeast-central-school-district-payroll-2018m-140Lansingburgh Central School District – Purchasing (2017M-173)
Lansingburgh Central School District Purchasing 2017M173
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/17/lansingburgh-central-school-district-purchasing-2017m-173Malone Central School District – Payroll (2017M-278)
… Purpose of Audit The purpose of our audit was to determine whether employee … 31, 2017. Background The Malone Central School District is located in the Towns of Bangor, Bellmont, Brandon, Burke, … and Westville in Franklin County. The District, which is governed by a nine-member Board of Education, has …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/malone-central-school-district-payroll-2017m-278Geneva City School District - Reserves (2018M-51)
… financed reserves. Key Findings The Board has not adopted a reserve policy. The Board did not include provisions to … reserves with balances totaling $9.4 million (72 percent of total reserves) are overfunded by $7.8 million and … unnecessary. Key Recommendations The Board should adopt a reserve policy. Appropriately budget to fund reserves. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/22/geneva-city-school-district-reserves-2018m-51Syosset Central School District - Payroll (2018M-42)
… Syosset Central School District Payroll 2018M42 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/syosset-central-school-district-payroll-2018m-42Clinton Central School District – Payroll (2017M-252)
… Purpose of Audit The purpose of our audit was to determine whether … Background The Clinton Central School District is located in the Towns of Kirkland, Marshall, New Hartford, Paris, … to be worked. Key Recommendation Ensure the Head Custodian signs time records to evidence the review of employees’ time …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/26/clinton-central-school-district-payroll-2017m-252Oriskany Central School District – Procurement (2017M-87)
… Background The Oriskany Central School District is located in the Towns of Marcy, Whitestown and Floyd and the City of Rome in Oneida County. The District, which has approximately 600 … requiring quotes and found 64 invoices totaling $44,956 in which no quotes were documented. Key Recommendations Issue …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/oriskany-central-school-district-procurement-2017m-87Canastota Central School District – Payroll (2016M-56)
… School District is located in the Towns of Fenner, Lenox, Lincoln, Smithfield and Sullivan in Madison County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/canastota-central-school-district-payroll-2016m-56Marcellus Central School District – Procurement (2016M-230)
… and District officials did not always retain the necessary quote documentation with purchase requisitions as required by …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/marcellus-central-school-district-procurement-2016m-230LaFayette Central School District – Reserves (2013M-387)
… funds over multiple fiscal years, they can be considered de facto reserve funds. The District did not have a plan for … or funding reserves. Take remedial action to ratify the de facto reserves by adopting appropriate resolutions. Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/lafayette-central-school-district-reserves-2013m-387Fonda-Fultonville Central School District – Payroll (2015M-118)
FondaFultonville Central School District Payroll 2015M118
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/fonda-fultonville-central-school-district-payroll-2015m-118Monticello Central School District – Budgeting (2014M-97)
… Purpose of Audit The purpose of our audit was to evaluate the District’s … 2, 2013. Background The Monticello Central School District is located in the Towns of Bethel, Fallsburgh, Forestburgh, … Mamakating and Thompson in Sullivan County. The District is governed by an elected nine-member Board of Education and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/monticello-central-school-district-budgeting-2014m-97