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Middle Country Central School District – Financial Management (2016M-121)
… The Middle Country Central School District is located in the Town of Brookhaven, Suffolk County. The District, … estimates of appropriations and the use of fund balance in the annual budget. Use the surplus fund balance in a manner that benefits District residents. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/middle-country-central-school-district-financial-management-2016m-121Oneida-Herkimer-Madison BOCES – Claim Payments (2015M-350)
… Purpose of Audit The purpose of our audit was to review the BOCES’ claim payments for the …
https://www.osc.ny.gov/local-government/audits/boces/2016/03/11/oneida-herkimer-madison-boces-claim-payments-2015m-350Shenendehowa Central School District – Claims Processing (2016M-137)
… of Clifton Park, Halfmoon, Ballston, Malta, Stillwater and Waterford in Saratoga County. The District, which … function to ensure that claims were properly itemized and supported; the goods or services had been received and were for proper purposes; and the claims were audited and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/shenendehowa-central-school-district-claims-processing-2016m-137Three Village Central School District – Fuel Inventories (2015M-271)
… Board has not ensured that policies and procedures are in place to control fuel assets. District officials do not … Ensure that policies and written procedures are in place to adequately control the District’s fuel assets. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/three-village-central-school-district-fuel-inventories-2015m-271State Agencies Bulletin No. 2032
… OT cap increases annually based on changes to the Consumer Price Index for the one-year period ending September 30 of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2032-school-year-2022-2023-tier-6-pensionable-overtime-ot-earnings-limitNorthern Adirondack Central School District – Leave Accruals (2020M-50)
… vacation leave accruals that exceed the amount allowed in Board-approved contracts. Errors occurred in the leave records maintained for 24 of the 33 (73 percent) … appropriate action to recover funds. Except as specified in Appendix A, District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/25/northern-adirondack-central-school-district-leave-accruals-2020m-50Red Creek Central School District – Financial Management (2020M-75)
Determine whether the Board and District officials adequately managed the Districts financial condition
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/18/red-creek-central-school-district-financial-management-2020m-75State Agencies Bulletin No. 1841
… OT cap increases each calendar year. The amount of the increase is based on the increase in the Consumer Price Index for the one year period ending September 30 of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1841-tier-6-pensionable-overtime-ot-earnings-limit-school-year-202021Liverpool Central School District – Employee Compensation and Benefits (2014M-374)
… audit was to review the District’s employee compensation and benefits transactions through the use of … Central School District is located in the Towns of Clay and Salina in Onondaga County. The District, which is … $135.8 million. For the 2012-13 fiscal year, payroll and associated employee benefits costs totaled $99.9 million, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/20/liverpool-central-school-district-employee-compensation-and-benefitsJohnson City Central School District – Financial Condition (2015M-204)
… in the Village of Johnson City and the Towns of Union, Maine, Chenango and Dickinson in Broome County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/31/johnson-city-central-school-district-financial-condition-2015m-204South Jefferson Central School District – Payroll (2024M-31)
… complete report – pdf] Audit Objective Determine whether South Jefferson Central School District (District) officials … Determine whether South Jefferson Central School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/south-jefferson-central-school-district-payroll-2024m-31Valley Stream 24 Union Free School District – New Hire Paperwork (2022M-189)
… audit school valley stream 24 new hire paperwork …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/valley-stream-24-union-free-school-district-new-hire-paperwork-2022m-189Crown Point Central School District – Internal Controls Over Payroll (2013M-100)
… The Crown Point Central School District is located in the Towns of Moriah, Ticonderoga, and Crown Point in Essex County. The District is governed by the Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/crown-point-central-school-district-internal-controls-over-payroll-2013mBroadalbin-Perth Central School District – Health Insurance Buyouts and Separation Payments (2014M-146)
… Background The Broadalbin-Perth Central School District is located in the Towns of Broadalbin, Perth, Johnstown, … of Amsterdam in Montgomery County. The District, which is governed by an elected seven-member Board of Education, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/15/broadalbin-perth-central-school-district-health-insurance-buyouts-andEvans-Brant Central School District – Travel Expenditures and Reimbursements (2014M-194)
… period July 1, 2012 through May 13, 2014. Background The Evans-Brant Central School District is located in the Towns of Brant, Eden and Evans in Erie County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/03/evans-brant-central-school-district-travel-expenditures-andCentral Valley School District – Claims Audit (2015M-129)
… of her signature on checks or compare checks to the warrant prior to issuance. Key Recommendation Discontinue the … checks to be signed by computer imprinted signature without the Treasurer’s direct supervision and compare final, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/central-valley-school-district-claims-audit-2015m-129Newcomb Central School District - Claims Audit (2023M-159)
… to payment. We reviewed 90 claims totaling $1.3 million and determined the Board of Education (Board) did not ensure 60 claims totaling $1.2 million were audited and approved before payment. Because claims were not properly … that improper or unsupported payments could have been made and may not be detected and corrected. Key Recommendation …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/29/newcomb-central-school-district-claims-audit-2023m-159Urban Choice Charter School – Information Technology (2013M-53)
… has not established policies and procedures related to remote access, data backup, computer security, and data breach. The … Adopt comprehensive policies and procedures related to remote access, data backup, computer security, and data …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/05/17/urban-choice-charter-school-information-technology-2013m-53Granville Central School District – Fund Balance (2016M-114)
… 31, 2015. Background The Granville Central School District is located in the Towns of Granville, Hebron and Hampton and … operates three schools with approximately 1,100 students, is governed by an elected nine-member Board of Education. … Ensure that the amount of the unrestricted fund balance is in compliance with statutory limits and the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/granville-central-school-district-fund-balance-2016m-114Cold Spring Harbor Central School District – Competitive Quotes (2016M-320)
… Purpose of Audit The purpose of our audit was to review the … Spring Harbor Central School District is located in the Town of Huntington in Suffolk County and the Town of Oyster Bay in Nassau County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/cold-spring-harbor-central-school-district-competitive-quotes-2016m-320