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Town of Webb Union Free School District – Fund Balance (2016M-140)

… our audit was to review the District’s financial condition for the period July 1, 2012 through November 30, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled $8.8 million. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/town-webb-union-free-school-district-fund-balance-2016m-140

West Islip Union Free School District – Payroll (2016M-78)

… changes, collecting timesheets, entering hours worked and printing and distributing payroll checks for all District employees … the payrolls until after the checks have been printed and distributed. Key Recommendations Segregate …

https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/west-islip-union-free-school-district-payroll-2016m-78

Baldwin Public Library – Payroll (2013M-335)

… Manager ensured that individuals reported and paid on the payrolls were bona fide employees and, as such, were …

https://www.osc.ny.gov/local-government/audits/library/2014/01/31/baldwin-public-library-payroll-2013m-335

East Quogue Union Free School District – Selected Payroll Practices and Information Technology (2014M-44)

… are approximately $22.4 million. Key Findings The District does not have written policies or procedures to address the … and monitoring of leave accrual records. The District does not have policies regarding acceptable computer use, …

https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/east-quogue-union-free-school-district-selected-payroll-practices-and

Blind Brook-Rye Union Free School District – Capital Project Change Orders (2023M-35)

… a risk that SED could reduce the District’s building aid reimbursement for all unapproved work . For the 151 change …

https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/blind-brook-rye-union-free-school-district-capital-project-change-orders

Tuckahoe Union Free School District – Overtime (2023M-53)

… pdf] Audit Objective Determine whether the Tuckahoe Union Free School District (District) officials ensured overtime …

https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/tuckahoe-union-free-school-district-overtime-2023m-53

West Islip Union Free School District – Financial Management (2022M-40)

… having enough money to pay the average annual expenses for eight and 51 years respectively. The Board and officials’ …

https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/west-islip-union-free-school-district-financial-management-2022m-40

Seaford Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-36)

… - pdf] Audit Objective Determine whether the Seaford Union Free School District (District) used District resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff. Key Findings The District did …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/seaford-union-free-school-district-mental-health-training-component-new

Port Washington Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-33)

… Objective Determine whether the Port Washington Union Free School District (District) used District resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff. Key Findings The District did …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/port-washington-union-free-school-district-mental-health-training

East Rockaway Union Free School District – Extra-Classroom Activity Funds (2020M-85)

… deposits them timely. District officials generally agreed with our recommendations and indicated they planned to …

https://www.osc.ny.gov/local-government/audits/school-district/2021/01/15/east-rockaway-union-free-school-district-extra-classroom-activity-funds

Appendix B — Travel References – Travel and Conference Expense Management

… for New York State Employees Internal Revenue Service, Mileage Reimbursement Rate (search for "mileage rates") New York State Taxation and …

https://www.osc.ny.gov/local-government/publications/travel-conference-expense/appendix-b-travel-references

New York Mills Union Free School District – Procurement (2020M-79)

… corrective action. Appendix B includes our comment on issues raised in the District’s response letter. …

https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/new-york-mills-union-free-school-district-procurement-2020m-79

Hawthorne Cedar Knolls Union Free School District – Internal Controls Over Wire Transfers (2016M-183)

… audit was to review internal controls over the District’s wire transfer process for the period July 1, 2014 through … officials have not developed written procedures for wire transfers; there is also a lack of segregation of duties in the wire transfer process. Although the District has an agreement …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hawthorne-cedar-knolls-union-free-school-district-internal-controls-over

Deer Park Union Free School District – Fuel and Vehicle Inventory (2023M-152)

… complete report – pdf] Audit Objective Determine whether Deer Park Union Free School District (District) officials … Determine whether Deer Park Union Free School District District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/deer-park-union-free-school-district-fuel-and-vehicle-inventory-2023m-152

East Rochester Union Free School District – Procurement (2022M-56)

… officials procured goods and services in accordance with Board policies and applicable statutory requirements. … did not always procure goods and services in accordance with Board policies and applicable statutory requirements. Of … purchases totaling $12,002 requiring quotes in compliance with purchasing policies. From six professional service …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/east-rochester-union-free-school-district-procurement-2022m-56

Little Flower Union Free School District – Fixed Assets (2022M-78)

… are lost and unaccounted for. These assets include nine desktop and 17 laptop computers. The fixed asset policy was … findings in our report. Appendix B includes our comments on issues District officials raised in their response. …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/little-flower-union-free-school-district-fixed-assets-2022m-78

Lynbrook Union Free School District – Medicaid Reimbursements (2022M-81)

… complete report – pdf] Audit Objective Determine whether Lynbrook Union Free School District (District) officials … Determine whether Lynbrook Union Free School District District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/lynbrook-union-free-school-district-medicaid-reimbursements-2022m-81

Lindenhurst Union Free School District – Collections (2024M-24)

… officials did not ensure that funds collected from all recreational and educational programs were properly … totaling $130,568 were not recorded in a collection log. Employees made 25 deposits totaling $29,639 between 11 … the month being reported. Key Recommendations Maintain a log which records the date, amount and payor of program funds …

https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/lindenhurst-union-free-school-district-collections-2024m-24