Search
Sidney Central School District - Financial Management (2019M-243)
… - pdf] Audit Objective Determine whether the Board and District officials properly managed fund balance. Key … $381,484 and $563,862, respectively, were excessive. The District’s reported fund balances exceeded its statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sidney-central-school-district-financial-management-2019m-243State Contract and Payment Actions in June
… $1.1 million to Cayuga County Soil & Water Conservation District for nonpoint source pollution abatement. $1.1 … State Education Department $18.2 million to Lafayette School District for Native American school tuition. $11.1 million to the New York State Nurses …
https://www.osc.ny.gov/press/releases/2018/07/state-contract-and-payment-actions-juneNew York State Health Insurance Program – Payments by CVS Health for Pharmacy Services for Ineligible Members
… million active and retired State, local government, and school district employees, and their dependents. The Empire Plan is … in NYSHIP (e.g., State agency, local government, and school district employers) have Health Benefits …
https://www.osc.ny.gov/state-agencies/audits/2021/09/29/new-york-state-health-insurance-program-payments-cvs-health-pharmacy-services-ineligibleBerne-Knox-Westerlo Central School District - Monthly Records and Reports (2018M-82)
… are presented to the Board in a timely manner. District officials generally agreed with our recommendations … to initiate corrective action. … BerneKnoxWesterlo Central School District Monthly Records and Reports 2018M82 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/20/berne-knox-westerlo-central-school-district-monthly-records-and-reportsCanaseraga Central School District - Financial Management (2019M-104)
… - pdf] Audit Objective Determine whether the Board and District officials properly managed fund balance and … limit by approximately $74,000 or 1 percentage point. The District has not adopted a comprehensive written reserve fund …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/canaseraga-central-school-district-financial-management-2019m-104Garrison Union Free School District – Information Technology (2023M-127)
Determine whether Garrison Union Free School District (District) officials secured the District’s network user accounts, established physical controls and maintained inventory records for information technology (IT) equipment, and developed an IT contingency plan.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/garrison-union-free-school-district-2023-127.pdfCentral Islip Union Free School District - Claims Audit Process (2018M-170)
… paid are in accordance with quotes, bids or contracts. District officials agreed with our findings and indicated … to initiate corrective action. … Central Islip Union Free School District Claims Audit Process 2018M170 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/12/central-islip-union-free-school-district-claims-audit-process-2018m-170Niskayuna Central School District – Capital Improvement Fund (2019M-134)
Determine whether District officials properly established, monitored and accounted for the capital improvement project.
https://www.osc.ny.gov/files/local-government/audits/pdf/niskayuna-2019-134.pdfCheektowaga-Maryvale Union Free School District - Continuing Education (2019M-123)
Determine whether District officials properly accounted for the Continuing Education Department’s (Department) financial activity.
https://www.osc.ny.gov/files/local-government/audits/pdf/cheektowaga-maryvale-2019-123.pdfEast Irondequoit Central School District - Financial Management (2019M-28)
… Objective Determine whether the Board effectively managed District finances by adopting realistic budgets and ensuring … balance remained within statutory limits. Key Findings District officials circumvented the statutory limit on …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/east-irondequoit-central-school-district-financial-management-2019m-28Dansville Central School District - Information Technology and Non-Instructional Employee Leave Benefits (2018M-169)
… - pdf] Audit Objective Determine whether: The Board and District officials ensured information technology (IT) assets were safeguarded. District officials accurately maintained leave records for …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/dansville-central-school-district-information-technology-and-nonHamburg Central School District - Continuing Education (2019M-11)
… report - pdf] Audit Objective Determine whether the District’s continuing education cash receipts are properly … were not properly segregated or monitored. The Board and District officials have not established written policies and … the continuing education cash receipts process. The District does not have assurance all continuing education …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/hamburg-central-school-district-continuing-education-2019m-11Kenmore-Town of Tonawanda Union Free School District – Electronic Records and Reports (2022M-62)
Determine whether Kenmore-Town of Tonawanda Union Free School District (District) officials properly maintained electronic disbursement records and reports (e-records) in accordance with applicable legal and regulatory requirements.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/kenmore-town-of-tonawanda-2022-62.pdfHampton Bays Union Free School District - Claims Processing (2018M-68)
… and services were ordered. Key Recommendations Enforce the District’s policy of not allowing confirming purchase orders. … to initiate corrective action. … Hampton Bays Union Free School District Claims Processing 2018M68 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/hampton-bays-union-free-school-district-claims-processing-2018m-68Hillside Public Library of New Hyde Park – Claims Processing (2017M-175)
… Hillside Public Library of New Hyde Park (Library) is a school district public library is located in Nassau County. The …
https://www.osc.ny.gov/local-government/audits/library/2017/12/08/hillside-public-library-new-hyde-park-claims-processing-2017m-175Payments Allowed in Advance of Audit – Improving the Effectiveness of Your Claims Auditing Process
… The governing board of a local government or school district generally may, by resolution, authorize payment in …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/payments-allowed-advance-auditEast Irondequoit Central School District - Payroll and Leave Accruals (2019M-92)
… tracked. Key Findings Payroll calculation errors cost the District $3,638 and errors totaling $9,100 occurred with … the 26 (50 percent) employees tested. Key Recommendations District officials should: Consider automating the time … to ensure the accuracy of employee leave records. District officials disagreed with certain aspects of our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/east-irondequoit-central-school-district-payroll-and-leave-accruals-2019mTupper Lake Central School District – Records and Reports (2021M-14)
Determine whether complete, accurate and timely accounting records and reports were maintained to allow Tupper Lake Central School District (District) officials to effectively manage the District’s financial operations and capital projects.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/tupper-lake-2021-14.pdfTuckahoe Common School District - Financial Condition (2018M-191)
… - pdf] Audit Objective Determine whether the Board and District officials ensured that fund balance and restricted funds were reasonable. Key Findings District officials: Overestimated expenditures by an annual …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-financial-condition-2018m-191Livingston Manor Central School District - Cost-Effective Expenditure Control (2018M-205)
Determine whether the Board and District officials implemented cost-effective measures to control expenditures.
https://www.osc.ny.gov/files/local-government/audits/pdf/livingston-manor.pdf