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… report - pdf] Audit Objective Determine whether the Board and District officials effectively managed the District’s … Determine whether District officials properly monitored and approved overtime for noninstructional employees. Key … Board overestimated appropriations by as much as 9 percent and appropriated an average of $9.4 million of fund balance …

https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/westbury-union-free-school-district-financial-condition-and-overtime

Mount Sinai Union Free School District - Financial Condition Management (2018M-34)

… generated operating surpluses each year, which resulted in appropriated fund balance not being used and total fund …

https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/mount-sinai-union-free-school-district-financial-condition-management

Orchard Park Central School District - Financial Management and Payroll (2018M-89)

… (CBA), employment contract or Board resolution and one teacher reviewed and approved her own time sheets. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/orchard-park-central-school-district-financial-management-and-payroll

Marlboro 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-business

Pine Valley Central School District –Financial Management and Procurement (2014M-36)

… District’s financial management and procurement process for the period July 1, 2012 through January 7, 2014. … The District’s general fund budgeted expenditures for the 2013-14 fiscal year total $15 million. Key Findings … The District’s reserve policy does not address the need for maintaining certain reserve balances or under what …

https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/pine-valley-central-school-district-financial-management-and-procurement

Allegany-Limestone Central School District – Reserve Funds and Fixed Assets (2013M-228)

… District official’s internal controls over reserve funds and movable fixed assets for the period July 1, 2011 through … officials added approximately $1 million to reserves and increased the real property tax levy by approximately 26 … for reserve funds that included the intent, funding levels and use of such funds. As of June 30, 2013, the District had …

https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/allegany-limestone-central-school-district-reserve-funds-and-fixed-assets

Rush-Henrietta Central School District – Financial Management and Separation Payments (2016M-49)

… or used to benefit the District. Develop procedures to govern separation payments to ensure they are consistent with …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/rush-henrietta-central-school-district-financial-management-and

Newark Central School District – Financial Condition and Claims Processing (2016M-267)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition management and … 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-processing

Hempstead Union Free School District – Management of District Resources (2014M-253)

… District did not appropriately limit user access to its Student Information System. Key Recommendations Make sound … positions. For special education services, ensure that student evaluations are completed timely and that all … during evaluation. Review and revise user access to the Student Information System to ensure that users have access …

https://www.osc.ny.gov/local-government/audits/school-district/2014/12/29/hempstead-union-free-school-district-management-district-resources-2014m

Frontier Central School District – Financial Condition and Mobile Devices (2013M-297)

… 22, 2013. Background The Frontier Central School District is located in the Towns of Hamburg and Eden in Erie County. The District is governed by an elected seven-member Board of Education. … 30, 2013. Given the size of the District’s operations this is a dangerously low level. Approximately $5.3 million in …

https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/frontier-central-school-district-financial-condition-and-mobile-devices

Herkimer-Fulton-Hamilton-Otsego BOCES – Online Banking (2021M-21)

… lack important components such as identifying who is authorized to process online banking transactions or … confirmations of online transactions. A dedicated computer is not used for online banking. Key Recommendations Ensure …

https://www.osc.ny.gov/local-government/audits/boces/2021/05/14/herkimer-fulton-hamilton-otsego-boces-online-banking-2021m-21

Averill Park Central School District - Payroll (2018M-255)

… - pdf] 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 … payrolls prior to the Treasurer distributing paychecks and processing direct deposits. Prior to our audit, the …

https://www.osc.ny.gov/local-government/audits/school-district/2019/03/15/averill-park-central-school-district-payroll-2018m-255

Holley Central School District - Procurement (2019M-7)

… officials did not obtain the required written quotes for 39 of 42 purchases reviewed totaling $176,000. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2019/03/15/holley-central-school-district-procurement-2019m-7

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