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Mount Pleasant-Blythedale Union Free School District – Short-Term Borrowing and Purchasing (2015M-365)
… for the 2015-16 fiscal year total approximately $6.8 million. Key Findings The District issued a revenue anticipation note (RAN), even though it had … members comply with the District’s purchasing rules and regulations by preparing purchase orders in advance and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/mount-pleasant-blythedale-union-free-school-district-short-term-borrowingPleasantville Union Free School District – Financial Condition (2015M-311)
… Background The Pleasantville Union Free School District is located in the Village of Pleasantville in Westchester … District has not established a reserve fund policy stating how much would be set aside in each reserve, how each reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/pleasantville-union-free-school-district-financial-condition-2015m-311Patchogue-Medford Union Free School District – Leave Accruals (2016M-236)
… Purpose of Audit The purpose of our audit was to determine if leave accrual records were accurate for the … written procedures documenting the type of records to be maintained or guidelines for using, approving, … leave accruals. The District allowed 10-month employees to accrue five days of personal leave instead of the four …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/patchogue-medford-union-free-school-district-leave-accruals-2016m-236Hewlett-Woodmere Union Free School District – Financial Condition (2016M-402)
… May 31, 2016. Background The Hewlett-Woodmere Union Free School District is located in the Town of Hempstead, … HewlettWoodmere Union Free School District Financial Condition 2016M402 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/hewlett-woodmere-union-free-school-district-financial-condition-2016m-402Town of Webb Union Free School District – Fund Balance (2016M-140)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … approximately $3.3 million that was not actually used to finance operations. As a result the District’s fund … officials may have levied more taxes than necessary to sustain District operations. Key Recommendations Develop a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/town-webb-union-free-school-district-fund-balance-2016m-140Manhasset Union Free School District – Separation Payments (2016M-150)
Manhasset Union Free School District Separation Payments 2016M150
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/manhasset-union-free-school-district-separation-payments-2016m-150Hawthorne Cedar Knolls Union Free School District – Internal Controls Over Wire Transfers (2016M-183)
… Purpose of Audit The purpose of our audit was to review internal controls over the District’s wire transfer process for the period July 1, 2014 through March 21, 2016. Background …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hawthorne-cedar-knolls-union-free-school-district-internal-controls-overEdgemont Union Free School District – Procurement of Professional Services (2016M-126)
… officials did not develop or implement procedures for staff to follow when procuring professional services. District staff did not have any guidance to determine when they should … policy and develop procedures to provide guidance to staff when procuring professional services, including …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/edgemont-union-free-school-district-procurement-professional-servicesEast Moriches Union Free School District -- Budget Review (B7-16-3)
… independent evaluation of the District’s proposed budget for the 2016-17 fiscal year. Background The East Moriches … local government is authorized to issue obligations and for each subsequent fiscal year during which the deficit … obligations are outstanding, their tentative budget for the next succeeding fiscal year. Key Findings We found …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/east-moriches-union-free-school-district-budget-review-b7-16-3East Meadow Union Free School District – Financial Condition (2015M-332)
… July 1, 2012 through August 31, 2015. Background The East Meadow Union Free School District is located in the Town … East Meadow Union Free School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/east-meadow-union-free-school-district-financial-condition-2015m-332New Hyde Park-Garden City Park Union Free School District – Financial Management (2014M-7)
… of July 1, 2011 through June 30, 2013. Background The New Hyde Park-Garden City Park Union Free School District is … New Hyde ParkGarden City Park Union Free School District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/new-hyde-park-garden-city-park-union-free-school-district-financialBaldwin Public Library – Payroll (2013M-335)
… over payroll for the period July 1, 2011 through June 30, 2013. Background The Baldwin Public Library is located in … over payroll for the period July 1 2011 through June 30 2013 …
https://www.osc.ny.gov/local-government/audits/library/2014/01/31/baldwin-public-library-payroll-2013m-335Commack Union Free School District – Financial Condition and Fuel Inventory (2015M-90)
… through November 30, 2014. Background The Commack Union Free School District is located in the Towns of Huntington … Commack Union Free School District Financial Condition and Fuel Inventory …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/commack-union-free-school-district-financial-condition-and-fuel-inventoryEast Quogue Union Free School District – Selected Payroll Practices and Information Technology (2014M-44)
… to address the maintenance and monitoring of leave accrual records. The District does not have policies … written policies and procedures to address employee leave accrual records. Adopt and implement a comprehensive computer …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/east-quogue-union-free-school-district-selected-payroll-practices-andEast Rochester Union Free School District – Procurement (2022M-56)
… report - pdf] Audit Objective Determine whether East Rochester Union Free School District (District) officials … Determine whether East Rochester Union Free School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/east-rochester-union-free-school-district-procurement-2022m-56Little Flower Union Free School District – Fixed Assets (2022M-78)
… and the lack of regular inventory checks contributed to: 231 assets that cost $48,700 were not in the District’s … or being followed, and there were no procedures to ensure asset tags were affixed to assets. Key Recommendations Establish adequate controls to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/little-flower-union-free-school-district-fixed-assets-2022m-78Lynbrook Union Free School District – Medicaid Reimbursements (2022M-81)
… In addition, officials: Did not establish written Medicaid claim procedures or provide supervision over the Medicaid …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/lynbrook-union-free-school-district-medicaid-reimbursements-2022m-81Port Washington Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-33)
… component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff. … mental health that educators should know were not included in the District’s middle school training. The District … component of the New York Safe Schools Against Violence in Education Act SAVE Act training requirement to staff …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/port-washington-union-free-school-district-mental-health-trainingSeaford Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-36)
… component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff. … mental health that educators should know were not included in the District’s training offered to staff. Eight of the 12 … mental health that educators should know were not included in the District’s training offered to the special education …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/seaford-union-free-school-district-mental-health-training-component-newWest Islip Union Free School District – Financial Management (2022M-40)
… report - pdf] Audit Objective Determine whether the West Islip Union Free School District’s (District) Board of … Determine whether the West Islip Union Free School Districts District Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/west-islip-union-free-school-district-financial-management-2022m-40