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Campbell-Savona Central School District - Budget Review (B2-15-10)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2015-16 fiscal … totaling $3,250,000 to liquidate the accumulated deficit in the District’s general fund as of June 30, 2006. Local Finance Law requires all local governments that have been authorized …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/campbell-savona-central-school-district-budget-review-b2-15-10Bayport-Blue Point Union Free School District – Leave Accruals (2015M-202)
… Bayport-Blue Point Union Free School District is located in the Town of Islip, Suffolk County. The District, which … to ensure that leave time earned and used is accurate and in accordance with collective bargaining agreements and … to ensure that leave time earned and used is accurate and in accordance with collective bargaining agreements and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bayport-blue-point-union-free-school-district-leave-accruals-2015m-202Oswego City School District - Separation Payments (2021M-194)
… did not accurately calculate separation payments or benefits for five of the 10 employees that we reviewed. … to be used toward her future health insurance coverage and a $2,908 separation payment. However, the teaching … written procedures for calculating separation payments and benefits. Review language in current CBAs and employment …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/oswego-city-school-district-separation-payments-2021m-194Northport - East Northport Union Free School District - Extra-Classroom Activity Fund (2021M-167)
… Objective Determine if extra-classroom activity (ECA) funds were properly collected, recorded, remitted, deposited, disbursed and reconciled. Key Findings ECA funds were not properly collected, recorded, remitted, … action. … Determine if extraclassroom activity ECA funds were properly collected recorded remitted deposited …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/northport-east-northport-union-free-school-district-extra-classroomBethpage Union Free School District - Extra-Classroom Activity Funds (2019M-213)
… Key Findings Student treasurers and advisors failed to maintain pre-numbered tickets and receipts, statement of … resulting in inaccurate cash balances being reported to clubs and to the Board. Key Recommendations Ensure pre-numbered …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/07/bethpage-union-free-school-district-extra-classroom-activity-funds-2019mAlexander Central School District – Financial Management (2020M-64)
Determine whether the Board and District officials properly used and managed fund balance and reserves
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/alexander-central-school-district-financial-management-2020m-64Liverpool Central School District – Information Technology Assets (2020M-59)
Determine whether the District effectively managed hardware and software inventory to ensure that information technology IT assets are safeguarded
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/liverpool-central-school-district-information-technology-assets-2020m-59Putnam Central School District – Fund Balance Management (2020M-27)
… exceeded the statutory limit by 32.7 to 42.8 percentage points at the end of the last three fiscal years. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/putnam-central-school-district-fund-balance-management-2020m-27Harrisville Central School District – Transportation State Aid and Debt for Bus Purchases (2020M-48)
… ] Audit Objective Determine whether the District applied for all transportation State aid for new bus acquisitions. Determine whether the Board and District officials properly issued and accounted for debt issued for new bus acquisitions. Key Findings The …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/02/harrisville-central-school-district-transportation-state-aid-and-debt-busWells Central School District – Financial Condition Management (2017M-70)
… exceeding the statutory limit by 11.1 percentage points as of June 30, 2016. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/wells-central-school-district-financial-condition-management-2017m-70Shoreham-Wading River Central School District – Financial Management (2017M-75)
… our audit was to review the District’s financial condition for the period July 1, 2013 through December 31, 2016. … Shoreham-Wading River Central School District is located in the Towns of Brookhaven and Riverhead, Suffolk County. The … estimates of appropriations and the use of fund balance in the annual budget. Discontinue the practice of adopting …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/16/shoreham-wading-river-central-school-district-financial-management-2017mPhoenix Central School District – Financial Condition (2017M-96)
… exceeded the statutory limit by 4.2 to 8.1 percentage points for fiscal years 2013-14 through 2015-16. Adopted …
https://www.osc.ny.gov/local-government/audits/school-district/2017/08/04/phoenix-central-school-district-financial-condition-2017m-96Putnam/Northern Westchester Board of Cooperative Educational Services – Information Technology and Claims Auditing (2016M-205)
… the controls over IT and the claims auditing process for the period July 1, 2014 through April 6, 2016. Background … and meaningful audit of claims prior to approving them for payment. … PutnamNorthern Westchester Board of …
https://www.osc.ny.gov/local-government/audits/boces/2016/09/30/putnamnorthern-westchester-board-cooperative-educational-services-informationPhelps-Clifton Springs Central School District – Financial Condition (2016M-269)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2014 through May 24, 2016. Background The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/phelps-clifton-springs-central-school-district-financial-condition-2016mParishville-Hopkinton Central School District – Financial Management (2017M-72)
… Parishville-Hopkinton Central School District is located in the Towns of Hopkinton, Parishville, Potsdam and Stockholm in St Lawrence County and has approximately 430 students. The … over fiscal years 2013-14 through 2015-16, which resulted in appropriated fund balance not being used. The Board did …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/16/parishville-hopkinton-central-school-district-financial-management-2017mVictor Central School District – Information Technology (2016M-117)
… Background The Victor Central School District is located in the Town of Perinton in Monroe County, the Towns of East Bloomfield, Farmington, and Victor in Ontario County and the Town of Macedon in Wayne County. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/victor-central-school-district-information-technology-2016m-117Somers Central School District – Fixed Assets (2016M-74)
… through December 1, 2015. Background The Somers Central School District is located in the Towns of Somers, Katonah … identifying them as District properties. … Somers Central School District Fixed Assets 2016M74 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/somers-central-school-district-fixed-assets-2016m-74Morrisville-Eaton Central School District – Online Banking (2017M-98)
… 31, 2016. Background The Morrisville-Eaton Central School District is located in the Towns of Eaton, Fenner, … training to involved employees. … MorrisvilleEaton Central School District Online Banking 2017M98 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/morrisville-eaton-central-school-district-online-banking-2017m-98Starpoint Central School District – Financial Condition (2015M-266)
… in the Towns of Cambria, Lockport, Pendleton, Wheatfield and Royalton in Niagara County. The District, which operates … inappropriate liability reserves of approximately $942,000 and overfunded the employee benefit accrued liability reserve … Use the excess amounts in reserve funds in a manner that benefits the taxpayers and in accordance with applicable …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/starpoint-central-school-district-financial-condition-2015m-266Springville-Griffith Institute Central School District – Financial Management (2015M-221)
… Background The Springville-Griffith Institute Central School District is located in the Towns of Aurora, Boston, … hours worked. … SpringvilleGriffith Institute Central School District Financial Management 2015M221 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/springville-griffith-institute-central-school-district-financial