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Sidney Central School District – Expenditure Control and Student Achievement (2014M-163)
… through February 20, 2014. Background The Sidney Central School District is located in the Towns of Franklin, … Sidney Central School District Expenditure Control and Student Achievement …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/sidney-central-school-district-expenditure-control-and-studentSalmon River Central School District – Budgeting Practices and Financial Condition (2014M-251)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition and budgeting … establishing the amount of unrestricted fund balance to be maintained within the legal limit and develop a plan …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/19/salmon-river-central-school-district-budgeting-practices-and-financialEast Moriches Union Free School District – Budget Review (B7-14-3)
… are reasonable. Background The East Moriches Union Free School District, located in Suffolk County, issued debt … East Moriches Union Free School District Budget Review B7143 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/01/east-moriches-union-free-school-district-budget-review-b7-14-3Chenango Valley Central School District – Budget Review (B4-14-8)
… are reasonable. Background The Chenango Valley Central School District, located in Broome County, issued debt … Chenango Valley Central School District Budget Review B4148 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/chenango-valley-central-school-district-budget-review-b4-14-8Elmira Heights Central School District – Financial Condition (2014M-76)
… $20 million. Key Findings The District’s reliance on fund balance and reserves to finance planned operating … $150,000 from the unemployment reserve to unassigned fund balance. The multiyear financial plan has not been … rather than continually relying on appropriated fund balance and reserves. Return funds improperly …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/elmira-heights-central-school-district-financial-condition-2014m-76Weedsport Central School District – Payroll (2021M-179)
… and/or did not have proper supporting documentation. The payroll clerk was not provided with supporting documentation … attention. District officials did not properly segregate payroll processing duties and did not provide adequate … Provide adequate supporting documentation for payroll processing. Assign personnel and payroll processing …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/weedsport-central-school-district-payroll-2021m-179Cato-Meridian Central School District – Salaries, Wages and Leave Benefits (2021M-173)
… leave accruals were not proper. As a result: $14.1 million of (97 percent) salary and wage payments were disbursed without authorization. For four of nine employees that had separation payments, unused leave …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/cato-meridian-central-school-district-salaries-wages-and-leave-benefitsPort Chester-Rye Union Free School District – Information Technology User Accounts (2021M-209)
… and 120 unneeded generic user accounts were not disabled on the network. Sensitive information technology (IT) control … to take corrective action. Appendix B includes our comment on an issue raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/port-chester-rye-union-free-school-district-information-technology-userOverview – Travel and Conference Expense Management
… board (or appropriate management officials) should address both officers and employees of the local government … information pertinent to volunteer firefighters and online training. We have provided legal references, whenever …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/overviewWainscott Common School District - Claims Auditing (2018M-240)
… Enforce the adopted purchasing policy, procedures and regulation. Require the Business Manager/Treasurer to submit …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/wainscott-common-school-district-claims-auditing-2018m-240East Moriches Union Free School District – Budget Review (B7-13-3)
… expenditure projections in the District’s tentative budget for the 2013-14 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/east-moriches-union-free-school-district-budget-review-b7-13-3Northern Adirondack Central School District – Financial Condition (2020M-51)
… report - pdf ] Audit Objective Determine whether the Board and District officials effectively manage the District’s … exceeded appropriations by a total $626,000 in 2017-18 and 2018-19. Additionally, the budgets are not structurally balanced and have used $1.5 million in appropriated fund balance to …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/25/northern-adirondack-central-school-district-financial-condition-2020m-51Marcellus Central School District – Online Banking (2020M-66)
… District officials established controls to ensure online banking transactions were appropriate and secure. Key … segregated the duties of employees responsible for online banking transactions, but they could further strengthen … confirmations for all electronic transactions. The online banking policy does not clearly indicate how online transfers …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/marcellus-central-school-district-online-banking-2020m-66Eastport-South Manor Central School District – Building Safety (2020M-18)
… Key Findings District officials did not: Fix leaks in the HVAC system requiring buckets in the halls to collect leaked … a detailed plan to address the current leaks in the HVAC system and the ongoing system deterioration. Institute a …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/eastport-south-manor-central-school-district-building-safety-2020m-18Madison Central School District - Reserves and Debt Service Fund (2019M-63)
Determine whether reserve funds and the debt service fund balance were reasonable
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/madison-central-school-district-reserves-and-debt-service-fund-2019m-63Oyster Bay-East Norwich Central School District – Employee Leave Accruals (2013M-253)
Oyster BayEast Norwich Central School District Employee Leave Accruals 2013M253
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/oyster-bay-east-norwich-central-school-district-employee-leave-accrualsHastings-on-Hudson Union Free School District – Financial Condition (2016M-275)
… 29, 2016. Background The Hastings-on-Hudson Union Free School District is located in the Village of … HastingsonHudson Union Free School District Financial Condition 2016M275 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/hastings-hudson-union-free-school-district-financial-condition-2016m-275Inlet Common School District – Claims Processing (2023M-180)
… adequately supported, for appropriate purposes, audited and approved before payment. Key Findings Claims that we reviewed were supported and for appropriate purposes but did not have evidence that they were audited and approved before payment. As a result, the District has an …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/inlet-common-school-district-claims-processing-2023m-180Shenendehowa Central School District – Longevity Payments (2023M-165)
… Audit Objective Determine whether Shenendehowa Central School District (District) officials ensured longevity … Determine whether Shenendehowa Central School District District officials ensured longevity payments …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/shenendehowa-central-school-district-longevity-payments-2023m-165Chautauqua Lake Central School District – Procurement (2024M-3)
… adopted policies, there is an increased risk that goods and services will not be obtained at a favorable cost. … District policies when requesting or acquiring goods and services, including using competitive bidding when … Ensure individuals responsible for procuring goods and services receive procurement training that details proper …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/chautauqua-lake-central-school-district-procurement-2024m-3