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Andover Central School District – Internal Controls Over Reserve Funds (2013M-162)
… Purpose of Audit The purpose of our audit was to review internal controls over reserve funds for the period … 30, 2013. Background The Andover Central School District is located in Allegany and Steuben Counties. The District is governed by the Board of Education composed of five …
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
… than 9 percent reflecting both depressed economic activity and timing factors. Local assistance spending through May … projection by DOB. Report: May Cash Report Find out how your government money is spent at Open Book New York . Track … the state's 170,000 contracts, billions in state payments and public authority data. Visit the Reading Room for …
https://www.osc.ny.gov/press/releases/2020/06/dinapoli-state-tax-revenues-down-767-million-mayOrchard Park Central School District - Financial Management and Payroll (2018M-89)
… not established by a collective bargaining agreement (CBA), employment contract or Board resolution and one teacher … pay rates and stipends are paid at rates established by a CBA, employment contract or Board resolution. District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/orchard-park-central-school-district-financial-management-and-payrollWestbury Union Free School District - Financial Condition and Overtime (2018M-84)
… are necessary and reasonable. Implement written procedures to monitor and enforce the approval of overtime. Officials …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/westbury-union-free-school-district-financial-condition-and-overtimeCentral Islip Union Free School District - Claims Audit Process (2018M-170)
… were accurate. Key Recommendation Ensure prices paid are in accordance with quotes, bids or contracts. District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/12/central-islip-union-free-school-district-claims-audit-process-2018m-170Mount Sinai Union Free School District - Financial Condition Management (2018M-34)
… used and total fund balance increasing from $12.4 million to $16.6 million (35 percent) for the period. The District’s … the 4 percent statutory limit during our audit period. It totaled $11.5 million at the end of 2016-17. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/mount-sinai-union-free-school-district-financial-condition-managementMarlboro Central School District – District Officials’ Outside Business Activities (2014M-241)
… have private interest in a limited liability company (LLC) that provided report card services to the District. After the LLC discontinued providing services, the Superintendent … to the Board, and the Board approved, a contract with the LLC’s principal owner to provide services similar to what the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/06/marlboro-central-school-district-district-officials-outside-businessHempstead Union Free School District – Management of District Resources (2014M-253)
… Purpose of Audit The purpose of our audit was to assess internal controls over … The Hempstead Union Free School District is located in the Town of Hempstead in Nassau County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/29/hempstead-union-free-school-district-management-district-resources-2014mPine Valley Central School District –Financial Management and Procurement (2014M-36)
… July 1, 2012 through January 7, 2014. Background The Pine Valley Central School District (District) is located in … Pine Valley Central School District Financial Management and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/pine-valley-central-school-district-financial-management-and-procurementFrontier Central School District – Financial Condition and Mobile Devices (2013M-297)
… audit was to assess the District’s financial condition and mobile device environment for the period July 1, 2010 through … officials did not establish adequate safeguards over mobile devices, and that District employees did not use mobile devices in accordance with the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/frontier-central-school-district-financial-condition-and-mobile-devicesNewark Central School District – Financial Condition and Claims Processing (2016M-267)
… the District’s intentions for funding reserves, determines how much should be accumulated and how and when the funds will be used to finance related costs. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/newark-central-school-district-financial-condition-and-claims-processingRush-Henrietta Central School District – Financial Management and Separation Payments (2016M-49)
… schools with approximately 5,300 students, is governed by an elected seven-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/rush-henrietta-central-school-district-financial-management-andAllegany-Limestone Central School District – Reserve Funds and Fixed Assets (2013M-228)
… The Allegany-Limestone Central School District is located in Cattaraugus County. The District is governed by the Board … As of June 30, 2013, the District had more than $2 million in a debt service reserve that District officials could not … fixed assets, without any formal control procedures in place for this process. Our review of 50 movable assets …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/allegany-limestone-central-school-district-reserve-funds-and-fixed-assetsProperty Tax Cap Instructions: School Districts
Detailed instructions on property tax cap for school districts can be found in document.
https://www.osc.ny.gov/files/local-government/property-tax-cap/pdf/instructions_0.pdfBellmore Union Free School District – Payroll (2023M-129)
Determine whether Bellmore Union Free School District (District) officials approved, supported and monitored overtime.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/bellmore-union-free-school-district-2023-129.pdfSaranac Central School District – Investment Program (2023M-89)
Determine whether Saranac Central School District (District) officials developed and managed a comprehensive investment program.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/saranac-central-school-district-2023-89.pdfWyandanch Union Free School District - Professional Services, Administrative Expenses and Fuel Inventory (2018M-24)
Wyandanch Union Free School District - Professional Services, Administrative Expenses and Fuel Inventory (2018M-24)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2018-wyandanch.pdfNecomb Central School District - Claims Audit (2023M-159)
Determine whether Newcomb Central School District (District) claims were properly audited prior to payment.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/newcomb-central-school-district-2023-159.pdfPiseco Common School District – Authorized Investments (2023M-172)
Determine whether Piseco Common School District (District) officials invested in accordance with statutory requirements.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/piseco-common-school-district-2023-172.pdfBradford Central School District – Claims Auditor (2022M-157)
Determine whether the Bradford Central School District (District) claims auditor performed a proper claims audit.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/bradford-central-school-district-2022-157.pdf