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Fort Plain Central School District - Claims Audit Process (2018M-50)
Fort Plain Central School District Claims Audit Process 2018M50
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/fort-plain-central-school-district-claims-audit-process-2018m-50Fort Ann Central School District - Fund Balance Management (2018M-119)
… property taxes. Adopt realistic annual budgets based on historical or other known trends. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/05/fort-ann-central-school-district-fund-balance-management-2018m-119Plainview-Old Bethpage Central School District - Retiree Health Insurance (2018M-148)
… whether the District is paying health insurance premiums for deceased retirees or their dependents. Key Findings The District did not pay health insurance premiums for deceased retirees or their dependents. District officials … verify whether retirees were living and still eligible for coverage. Key Recommendations Establish a process to …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/21/plainview-old-bethpage-central-school-district-retiree-health-insurancePort Jefferson Union Free School District - Claims Processing (2018M-055)
… $2,705 to determine whether the claims audit process in place had verified they were properly supported, audited …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/port-jefferson-union-free-school-district-claims-processing-2018m-055Frontier Central School District - Procurement of Professional Services (2018M-98)
… Frontier Central School District Procurement of Professional …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/frontier-central-school-district-procurement-professional-services-2018mWestfield Academy and Central School District - Financial Management (2018M-67)
… Westfield Academy and Central School District Financial Management 2018M67 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/westfield-academy-and-central-school-district-financial-management-2018mHampton Bays Union Free School District - Claims Processing (2018M-68)
… and/or a policy governing employees’ use of the District’s Amazon Prime (Amazon) account. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/hampton-bays-union-free-school-district-claims-processing-2018m-68Oyster Bay-East Norwich Central School District - Information Technology (2018M-22)
Oyster BayEast Norwich Central School District Information Technology 2018M22
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/oyster-bay-east-norwich-central-school-district-information-technologyHudson Falls Central School District - Retiree Insurance Contributions (2018M-18)
… District officials have established adequate procedures to ensure that retiree health insurance contributions were … months (November 2016, February 2017 and September 2017) to determine whether contributions paid to the District were largely deposited timely and intact. We …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/hudson-falls-central-school-district-retiree-insurance-contributionsSouth Huntington Union Free School District – Financial Condition (2016M-132)
… schools with approximately 6,000 students, is governed by an elected seven-member Board of Education. Budgeted … funds to make related payments. Based on projections made by the District’s actuary, the workers’ compensation reserve is overfunded by $1.4 million. Key Recommendations Adopt budgets that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/south-huntington-union-free-school-district-financial-condition-2016m-132Palmyra-Macedon Central School District – Reserves and Fund Balance (2015M-336)
… The Palmyra-Macedon Central School District is located in the Towns of Palmyra, Macedon and Walworth in Wayne County and Farmington and Manchester in Ontario County. The District, which operates four schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/palmyra-macedon-central-school-district-reserves-and-fund-balance-2015mNorthport-East Northport Union Free School District – Financial Condition (2014M-164)
… 1, District officials overestimated expenditures by as much as $9.3 million each year, for a total of almost $34 … increases made to the retirement contribution reserve fund. Instead, the Board passed general resolutions to fund … fund District operations. Develop a formal plan indicating how reserves will be funded, how much will be reserved and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/northport-east-northport-union-free-school-district-financial-conditionNorth Merrick Union Free School District – Treasurer’s Duties (2013M-366)
… The North Merrick Union Free School District is located in the Town of Hempstead, Nassau County. The District is … Clerk was inappropriately authorized to sign checks in the Treasurer’s absence and, in fact, signed all District checks in place of the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/north-merrick-union-free-school-district-treasurers-duties-2013m-366Warwick Valley Central School District – Potential Operational Efficiencies (2012M-245)
… Audit The purpose of our audit was to review the District’s transportation and custodial operations to determine … million, respectively. Key Findings The District has an opportunity to save on transportation costs by reducing … Department has more staff than recommended by the National Center for Educational Statistics. If the Department …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/warwick-valley-central-school-district-potential-operational-efficienciesNew Suffolk Common School District – Selected Financial Operations (2013M-197)
… selected District financial operations for the period July 1, 2011 through March 31, 2013. Background The New Suffolk Common School District is located in the Town of Southold, Suffolk County. The District is governed by the Board of Trustees which comprises three …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/new-suffolk-common-school-district-selected-financial-operations-2013mValley Stream Thirteen Union Free School District – Purchasing (2016M-204)
… The purpose of our audit was to review the procedures used by the District to purchase goods and services that are … schools with approximately 2,190 students, is governed by an elected seven-member Board of Education. Budgeted … required documentation, such as sole source letters signed by an authorized contact person stating that the vendor is …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/valley-stream-thirteen-union-free-school-district-purchasing-2016m-204Hyde Park Central School District – Financial Management Practices (2012M-172)
… a tax certiorari reserve fund are appropriately used, and do not exceed the amounts reasonably deemed necessary to pay …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hyde-park-central-school-district-financial-management-practices-2012mCentral Islip Union Free School District – Financial Management (2013M-380)
… realistic estimates for revenues and expenditures based on all information available at the time the budget is …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/central-islip-union-free-school-district-financial-management-2013m-380Floral Park-Bellerose Union Free School District – Financial Management (2013M-359)
… when in fact, they were not. Key Recommendations Develop and adopt budgets that include realistic estimates for expenditures and unexpended surplus funds. Discontinue the practice of … District operations. Review the District’s fund balance and develop a plan to reduce the balance to an appropriate …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/14/floral-park-bellerose-union-free-school-district-financial-managementCleveland Hill Union Free School District – Financial Condition (2013M-272)
… of fund balance would have in reducing fund balance or the property tax levy. District officials used some of the annual …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/cleveland-hill-union-free-school-district-financial-condition-2013m-272