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Van Hornesville-Owen D. Young Central School District – Financial Management (2020M-125)
Determine whether the Van Hornesville-Owen D. Young Central School District’s (District) Board of Education (Board) and District officials effectively managed the District’s financial condition.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/van-hornesville-owen-d-young-2020-125.pdfExamples from GASB Statement 34 - Statement of Activities
… Changes in Net Assets Functions/Programs Expenses Charges for Service Operating Grants and Contributions Capital Grants … Taxes: Property taxes, levied for general purposes 51,693,573 ----- 51,693,573 ----- Property taxes, levied for debt service 4,726,244 ----- 4,726,244 ----- …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-activitiesUniversal Pre-Kindergarten Program – Monitoring of Health and Safety Requirements (Follow-Up)
… 20, 2016 covering the period January 1, 2013 through August 4, 2017, determined whether the Department’s …
https://www.osc.ny.gov/state-agencies/audits/2018/03/05/universal-pre-kindergarten-program-monitoring-health-and-safety-requirements-followPutnam Central School District – Fund Balance Management (2020M-27)
Determine whether District officials effectively managed the general fund balance.
https://www.osc.ny.gov/files/local-government/audits/pdf/putnam-2020-27.pdfMinerva Central School District – Financial Condition Management (2020M-60)
Determine whether District officials effectively managed the District’s financial condition.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/minerva-2020-60.pdfHoosic Valley Central School District - Financial Management (2018M-238)
Determine whether District officials effectively managed the District’s financial condition.
https://www.osc.ny.gov/files/local-government/audits/pdf/hoosic-valley.pdfValley Stream 24 Union Free School District – New Hire Paperwork (2022M-189)
audit, school, valley stream 24, new hire paperwork
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/valley-stream-union-free-school-district-2022-189.pdfRye Neck Union Free School District – Health Insurance Cost Savings (2022M-164)
audit, school, rye neck, health insurance, cost savings
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/rye-neck-union-free-school-district-2022-164.pdfBrasher Falls Central School District – Financial Condition (2019M-158)
… the District’s financial condition. Key Findings The surplus fund balance in the general fund exceeded the 4 percent … three fiscal years. As of June 30, 2018, the District’s surplus fund balance was $2.15 million, which was 4.9 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/brasher-falls-central-school-district-financial-condition-2019m-158Opinion 89-23
… §72-h: A village may allow a State agency, by lease or license, to utilize space in the village hall several times per month for nominal or no consideration. This is in reply to your letter asking whether a village may allow … contained shall prevent the renewal of any such lease. It is clear from the above provision a village may lease space …
https://www.osc.ny.gov/legal-opinions/opinion-89-23Averill Park Central School District - Payroll (2018M-255)
… Audit Objective Determine whether employee salaries and wages were accurately paid. Key Findings District officials have adequate procedures to ensure salary and wages are paid accurately. The Superintendent was not always … Determine whether employee salaries and wages were accurately paid …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/15/averill-park-central-school-district-payroll-2018m-255Greater Amsterdam School District – Capital Project (2022M-50)
Determine whether the Greater Amsterdam School District (District) Board of Education (Board) and officials properly managed the District’s capital project (project) that includes building improvements and safety upgrades.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/greater-amsterdam-2022-50.pdfCornwall Central School District – Information Technology (2021M-83)
Determine whether Cornwall Central School District (District) officials established adequate internal controls over the District’s user accounts and software updates to help prevent unauthorized use, access and loss.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/cornwall-2021-83.pdfOysterponds Union Free School District - Financial Management (2019M-217)
… and District officials provided adequate oversight and management of the District’s budget and financial condition. … and District officials provided adequate oversight and management of the Districts budget and financial condition …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/oysterponds-union-free-school-district-financial-management-2019m-217Windham-Ashland-Jewett Central School District - Claims Audit Process (2019M-242)
… officials and the claims auditor could improve the audit of claims. We found: Of the 50 claims totaling $528,778 we reviewed multiple claims, such as lack of itemized receipts or invoices and no evidence of bids or …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/windham-ashland-jewett-central-school-district-claims-audit-process-2019mFallsburg Central School District - Fund Balance Management (2020M-12)
Determine whether the Board and District officials effectively managed general fund balance
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/08/fallsburg-central-school-district-fund-balance-management-2020m-12East Irondequoit Central School District - Financial Management (2019M-28)
… [read complete report - pdf] Audit Objective Determine whether the Board … in encumbrances and improperly reserving $7.7 million for debt service. Recalculated surplus fund balance exceeded the statutory limit by 10 to 12 percentage points for the fiscal years 2015-16 to 2017-18. The District also …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/east-irondequoit-central-school-district-financial-management-2019m-28Ausable Valley Central School District - Medicaid Reimbursements (2018M-189)
… did not document 1,593 scheduled services totaling $54,054 in the special education system (system) as having been … Ensure service providers document all service encounters in the system. District officials generally agreed with our … B includes our comment on an issue that was raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/ausable-valley-central-school-district-medicaid-reimbursements-2018m-189Hamburg Central School District - Continuing Education (2019M-11)
Determine whether the Districts continuing education cash receipts are properly accounted for
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/hamburg-central-school-district-continuing-education-2019m-11Saranac Central School District – Student State Aid (2023M-91)
Determine whether Saranac Central School District (District) officials properly claimed State aid for special education students who received services in 10-month public and summer placements.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/saranac-central-school-district-2023-91.pdf