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Town of Western - Supervisor’s Records and Reports (2022M-184)
… financial records and has been unable to obtain bonding for a capital project. In addition, the highway fund owes the …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-western-supervisors-records-and-reports-2022m-184Bemus Point Central School District - Financial Management (2019M-216)
… report - pdf] Audit Objective Determine whether the Board and District officials properly managed fund balance and reserves. Key Findings The Board overestimated … Determine whether the Board and District officials properly managed fund balance and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/14/bemus-point-central-school-district-financial-management-2019m-216Greater Johnstown School District - Payroll (2018M-267)
Determine whether employee salaries and wages were accurately paid.
https://www.osc.ny.gov/files/local-government/audits/pdf/greater-johnstown.pdfBradford Central School District – Claims Auditor (2022M-157)
… Determine whether the Bradford Central School District District claims auditor performed a proper …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/bradford-central-school-district-claims-auditor-2022m-157Middleburgh Central School District - Information Technology (2019M-115)
… were granted to individuals who did not need these rights. In two instances, officials did not know why the users had … and the Board did not establish a disaster recovery plan. In addition, sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/middleburgh-central-school-district-information-technology-2019m-115Millbrook Central School District – Claims Processing (2015M-48)
… The Millbrook Central School District is located in the Towns of Washington, Union Vale, Clinton, LaGrange, Stanford and Pleasant Valley in Dutchess County. The District, which operates four schools …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/12/millbrook-central-school-district-claims-processing-2015m-48Florida Union Free School District – Information Technology (2017M-146)
… use policy. Controls over the collection, processing, transmission and storage of personal, private and sensitive …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/florida-union-free-school-district-information-technology-2017m-146State Agencies Bulletin No. 1387
… provided contains accounting data from the position pool as well as SFS chartfield strings mapped on the COA … until the PayServ COA Conversion is completed. Position Pool Conversion Questions Questions regarding the conversion …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1387-new-york-state-payroll-system-payserv-conversion-statewide-financialSouthern Cayuga Central School District – Financial Management (2015M-224)
… is located in the Towns of Venice, Locke, Genoa, Scipio, Fleming and Ledyard in Cayuga County, and the Town of Lansing …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/04/southern-cayuga-central-school-district-financial-management-2015m-224Union Springs Central School District – Retiree Health Insurance Contributions (2016M-75)
… District is located in the Towns Springport, Aurelius, Fleming, Scipio and Ledyard and Villages of Union Springs and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/union-springs-central-school-district-retiree-health-insuranceJordan-Elbridge Central School District – Financial Condition Management (2017M-241)
… JordanElbridge Central School District Financial Condition Management 2017M241 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/26/jordan-elbridge-central-school-district-financial-condition-managementBrewster Central School District - Professional Services (2019M-235)
… To determine whether the District procured professional services in accordance with Board policies and applicable … officials did not seek competition for professional services from three of the 10 professional service providers … with the purchasing policy when procuring professional services. District officials should: Conduct a periodic …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/brewster-central-school-district-professional-services-2019m-235Mount Markham Central School District – Reserve Funds (2016M-73)
… The Mount Markham Central School District is located in a number of towns in Herkimer, Madison, Oneida and Otsego Counties. The … determine if the balances are necessary, reasonable and in compliance with statutory requirements. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/mount-markham-central-school-district-reserve-funds-2016m-73Center Moriches Union Free School District – Medicaid Reimbursements (2017M-174)
… July 1, 2015 through December 31, 2016. Background The Center Moriches Union Free School District is located in the … Center Moriches Union Free School District Medicaid …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/center-moriches-union-free-school-district-medicaid-reimbursements-2017mMiddletown Enlarged City School District – Financial Condition (2017M-245)
… and use surplus funds to fund one-time expenditures, pay off debt or reduce property taxes. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/16/middletown-enlarged-city-school-district-financial-condition-2017m-245Hadley-Luzerne Central School District - Financial Management (2018M-103)
… HadleyLuzerne Central School District Financial Management 2018M103 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/26/hadley-luzerne-central-school-district-financial-management-2018m-103Bellmore Union Free School District – Financial Condition (2016M-276)
… The Bellmore Union Free School District is located in the Town of Hempstead, Nassau County. The District, which … Ensure that the amount of unrestricted fund balance is in compliance with the statutory limit and develop a plan to use the surplus funds in a manner that benefits District residents. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/bellmore-union-free-school-district-financial-condition-2016m-276South Lewis Central School District – Financial Condition (2016M-83)
… $25.1 million. Key Findings The District’s unassigned fund balance exceeded the 4 percent legal limit for fiscal … capital or operations plan to outline the use of surplus fund balance. Key Recommendations Ensure that the District’s unassigned fund balance is in compliance with statutory limits. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/south-lewis-central-school-district-financial-condition-2016m-83Bemus Point Central School District - Capital Projects (2019M-212)
Determine whether the District properly and transparently used capital project resources.
https://www.osc.ny.gov/files/local-government/audits/pdf/bemus-point-2019-212.pdfElmira Heights Central School District - Nonresident Tuition (2019M-120)
Determine whether District officials accurately and timely billed nonresident student tuition.
https://www.osc.ny.gov/files/local-government/audits/pdf/elmira-heights-2019-120.pdf