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Hartford Central School District – Cafeteria Collections (2018M-10)
Hartford Central School District Cafeteria Collections 2018M10
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/hartford-central-school-district-cafeteria-collections-2018m-10Cairo-Durham Central School District – Information Technology (2017M-246)
… Purpose of Audit The purpose of our audit was to determine whether District officials … safeguarded information technology (IT) assets for the period July 1, 2015 through June 27, 2017. Background The …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/16/cairo-durham-central-school-district-information-technology-2017m-246Ossining Union Free School District – Financial Management (2017M-176)
… and adequately managed the District’s financial condition for the period July 1, 2015 through June 8, 2017. Background … 4,980 students. Budgeted general fund appropriations for the 2016-17 fiscal year totaled approximately $125.2 … Adopt budgets that include realistic estimates for expenditures. Formulate a plan to use excess fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/ossining-union-free-school-district-financial-management-2017m-176Kenmore-Town of Tonawanda Union Free School District – Financial Management (2015M-155)
… to examine the District’s financial management practices for the period July 1, 2013 through May 12, 2015. Background … five-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year were approximately $151.8 … Recommendations Ensure that estimates in the annual budget for the planned use of fund balance are accurate and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/06/kenmore-town-tonawanda-union-free-school-district-financial-managementFort Edward Union Free School District – Financial Condition (2015M-67)
… 1, 2012 through February 28, 2015. Background The Fort Edward Union Free School District is located in the Village of Fort Edward in Washington County. The District is governed by a … Fort Edward Union Free School District Financial Condition 2015M67 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/fort-edward-union-free-school-district-financial-condition-2015m-67North Bellmore Union Free School District – Financial Condition (2014M-47)
… financial operations and the use of fund balance for the period of July 1, 2012 through June 30, 2013. … with approximately 2,100 students. Budgeted appropriations for the 2013-14 fiscal year total approximately $50.5 … Develop and adopt budgets that include realistic estimates for appropriations and unexpended surplus funds. Review fund …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/north-bellmore-union-free-school-district-financial-condition-2014m-47New Rochelle City School District – Financial Condition (2013M-377)
… audit was to examine the District’s financial condition for the period of July 1, 2010 through June 30, 2013. … nine-member Board of Education. Operating expenditures for the 2012-13 fiscal year were $229.5 million. Key Finding … fund balance from prior years as a financing source for annual budgets, which has reduced the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/new-rochelle-city-school-district-financial-condition-2013m-377Bemus Point Central School District – Reserve Funds (2014M-281)
… District is located in the Towns of Ellery, Ellicott and Gerry in Chautauqua County. The District, which is …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/bemus-point-central-school-district-reserve-funds-2014m-281Pulaski Academy and Central School District – Financial Condition (2016M-81)
… School District is located in the Towns of Richland, Sandy Creek and Albion in Oswego County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/pulaski-academy-and-central-school-district-financial-condition-2016m-81New Hartford Central School District – Procurement (2016M-153)
… is located in the Towns of New Hartford, Paris and Kirkland in Oneida County and the Town of Frankfort in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/new-hartford-central-school-district-procurement-2016m-153Newark Valley Central School District – Financial Management (2016M
… 1, 2014 through October 13, 2015. Background The Newark Valley Central School District is located in the Towns of … Tompkins County and the Towns of Berkshire, Candor, Newark Valley, Owego and Richford in Tioga County. The District, … Newark Valley Central School District Financial Management 2016M …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/newark-valley-central-school-district-financial-management-2016mOtego-Unadilla Central School District – Financial Condition (2015M-245)
… Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2013 through May … Butternuts in Otsego County and the Towns of Sidney and Franklin in Delaware County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/otego-unadilla-central-school-district-financial-condition-2015m-245Wantagh Union Free School District – Financial Condition (2016M-363)
… audit was to evaluate the District’s financial condition for the period July 1, 2014 through June 30, 2016. Background … five-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $76.2 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/wantagh-union-free-school-district-financial-condition-2016m-363West Hempstead Union Free School District – Financial Condition (2016M-116)
West Hempstead Union Free School District Financial Condition 2016M116
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/18/west-hempstead-union-free-school-district-financial-condition-2016m-116Malverne Union Free School District – Fund Balance (2016M-120)
… Malverne Union Free School District (District) is located in the Town of Hempstead in Nassau County. The District, which operates four schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/malverne-union-free-school-district-fund-balance-2016m-120Lyons Central School District – Multiyear Planning (2015M-337)
… our audit was to review the District’s multiyear planning for the period July 1, 2014 through November 3, 2015. … Board of Education. Budgeted general fund appropriations for the 2015-16 fiscal year total approximately $20.3 … District officials have not formalized plans or criteria for specific reserves. Key Recommendations Develop and adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/lyons-central-school-district-multiyear-planning-2015m-337Hilton Central School District – Payroll and Leave Accruals (2016M-220)
… Audit The purpose of our audit was to review the District’s payroll and leave records for the period July 1, 2014 … totaled approximately $76.9 million. Key Findings Time sheets were modified without employee recertification. Leave accrual usage entered into the District’s financial system was not reviewed for accuracy. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/hilton-central-school-district-payroll-and-leave-accruals-2016m-220Central Square Central School District – Claims Auditing (2016M-292)
… is located in the Towns of Amboy, Constantia, Hastings, Mexico, Palermo, Parish, Schroeppel and West Monroe in Oswego …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/central-square-central-school-district-claims-auditing-2016m-292Cortland Enlarged City School District – Fund Balance (2017M-65)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/cortland-enlarged-city-school-district-fund-balance-2017m-65Bethlehem Central School District – Credit Cards (2017M-41)
… the 2016-17 fiscal year total approximately $96.5 million. Key Findings The claims auditor did not audit all credit card … directly withdraws monthly payments from the District bank account without the Treasurer’s authorization. Key … The Board should not allow third-party vendors to directly debit funds from District bank accounts. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/bethlehem-central-school-district-credit-cards-2017m-41