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Hewlett-Woodmere Union Free School District – Financial Condition (2016M-402)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … Union Free School District is located in the Town of Hempstead, Nassau County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/hewlett-woodmere-union-free-school-district-financial-condition-2016m-402New Suffolk Common School District - Board Oversight and Local Finance Law (2018M-177)
… adequate oversight over disbursements. We reviewed 46 non-payroll disbursements totaling $531,934 and determined 19 (41 … when the claims audit had occurred. We reviewed 76 payroll transactions totaling $113,485 and found the … they are paid. Establish procedures to review and certify payroll prior to disbursement, and ensure proper support is …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/14/new-suffolk-common-school-district-board-oversight-and-local-finance-lawClinton Central School District – Payroll (2017M-252)
… hours to be worked. … Clinton Central School District Payroll 2017M252 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/26/clinton-central-school-district-payroll-2017m-252Edgemont Union Free School District – Information Technology (2024M-37)
… Disable 34 unneeded network user accounts that had last login dates ranging from July 29, 2021 to July 1, 2023. The …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/08/edgemont-union-free-school-district-information-technology-2024m-37Greenport Union Free School District - Bank Reconciliations (2019M-161)
Determine whether the Treasurer prepared accurate and timely bank reconciliations
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/11/greenport-union-free-school-district-bank-reconciliations-2019m-161Greater Amsterdam School District – Financial Condition (2016M-110)
… December 31, 2015. Background The Greater Amsterdam School District is located in the City of Amsterdam, the Town … for funding long-term needs. … Greater Amsterdam School District Financial Condition 2016M110 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/greater-amsterdam-school-district-financial-condition-2016m-110Alden Central School District – Financial Management (2016M-372)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for the period … is located in the Towns of Alden, Lancaster, Marilla and Newstead in Erie County; the Town of Darien in Genesee …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/alden-central-school-district-financial-management-2016m-372State Agencies Bulletin No. 1354
… System. OSC is now aligning personal service charges with the new COA. Following this conversion, agencies will be … at a later date. Agency Actions Agencies should work with their Information Technology staff to make the necessary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1354-new-york-state-payroll-system-payserv-conversion-statewide-financialSilver Creek Central School District – Financial Condition (2015M-321)
… September 15, 2015. Background The Silver Creek Central School District is located in the Towns of Hanover and … maintained at reasonable levels. … Silver Creek Central School District Financial Condition 2015M321 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/silver-creek-central-school-district-financial-condition-2015m-321Port Chester-Rye Union Free School District – Information Technology User Accounts (2021M-209)
… Objective Determine whether Port Chester-Rye Union Free School District (District) officials adequately managed … response. … Determine whether Port ChesterRye Union Free School District District officials adequately managed …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/port-chester-rye-union-free-school-district-information-technology-userGreenville Central School District – Information Technology (2016M-221)
… Purpose of Audit The purpose of our audit was to evaluate the District’s internal controls over Information … use policy since September 2001. The Board has not adopted a breach notification policy. The District’s disaster recovery plan was not kept up to date, properly distributed or tested on a regular basis. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/greenville-central-school-district-information-technology-2016m-221Town of Wellsville – Budgeting (2021M-112)
… the impression that real property taxes were levied to finance general Town operations when these taxes were intended to fund highway operations. During our audit period, from … town-outside-village) and made transfers totaling $869,428 to each applicable highway fund. Key Recommendation Adopt …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-wellsville-budgeting-2021m-112Piseco Common School District – Authorized Investments (2023M-172)
… increased risk of loss. District officials did not adhere to the District’s investment policy and invested $35,000 in … investments. The Board did not develop procedures to address investment requirements. Key Recommendations … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/piseco-common-school-district-authorized-investments-2023m-172Canastota Central School District – Payroll (2016M-56)
… Purpose of Audit The purpose of our audit was to examine payroll for the period July 1, 2014 through June … agreement provisions and paid $6,962 for unused vacation to the former Superintendent that was not provided for in the … the separation overpayments and take action within the law to recover those funds, evaluate the eligibility review …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/canastota-central-school-district-payroll-2016m-56Holland Patent Central School District – Access to the Student Information System (2016M-326)
… information (PPSI) in the student information system (SIS) for the period July 1, 2015 through July 31, 2016. Background … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $31 … District officials granted unnecessary permissions for changing student grades, assuming accounts and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/holland-patent-central-school-district-access-student-information-systemWarwick Valley Central School District – Potential Operational Efficiencies (2012M-245)
… Purpose of Audit The purpose of our audit was to review the District’s transportation and custodial operations to determine whether there were … transportation efficiency, the District could realize up to $654,000 of annual cost savings and as much as $1.4 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/warwick-valley-central-school-district-potential-operational-efficienciesKings Park Central School District – Fuel Inventory (2015M-282)
… The Kings Park Central School District is located in the Town of Smithtown in Suffolk County. The District, which operates five schools …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/kings-park-central-school-district-fuel-inventory-2015m-282Town of Gilboa – Real Property Tax Exemptions Administration (2024M-81)
… – pdf] Audit Objective Determine whether the Town of Gilboa (Town) Assessor Chair (Assessor) properly … religious and veteran’s real property tax exemptions. Of the 408 forest land, religious and veteran’s real property … tax exemptions granted in 2022 and 2023, we reviewed 154 of the exemptions totaling $667,938 that the Assessor granted …
https://www.osc.ny.gov/local-government/audits/town/2024/09/13/town-gilboa-real-property-tax-exemptions-administration-2024m-81West Genesee Central School District – Segregation of Duties (2016M-303)
… Purpose of Audit The objective of our audit was to determine if the District’s … The West Genesee Central School District is located in the Towns of Camillus, Geddes, Onondaga, Elbridge and Van …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/west-genesee-central-school-district-segregation-duties-2016m-303Carthage Central School District – Financial Condition (2014M-138)
… through December 31, 2013. Background The Carthage Central School District is located in the Towns of Champion, Le Ray, … to appropriate levels, if overfunded. … Carthage Central School District Financial Condition 2014M138 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/carthage-central-school-district-financial-condition-2014m-138