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Town of Southampton-Peconic Bay Community Preservation Fund (P7-23-21
… and supported. Town officials also ensured the payments in lieu of taxes (PILOTs) we reviewed were properly approved and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-southampton-peconic-bay-community-preservation-fund-p7-23-21Corning City School District – Claims Auditing (2023M-105)
… determined that: The claims auditor, who is an employee of the Greater Southern Tier Board of Cooperative Educational Services (GST BOCES), … claims auditor’s objectivity and independence. The Board of Education (Board) should have audited these claims. The …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/corning-city-school-district-claims-auditing-2023m-105William Floyd Union Free School District – Check Signing and Online Banking (2022M-192)
… (Board) and District officials ensured check signings and online banking transactions were appropriate and secure. Key … six District accounts. District officials did not conduct online banking transactions in the most secure manner through …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/03/william-floyd-union-free-school-district-check-signing-and-online-bankingCohoes City School District – Medicaid Reimbursements (2022M-107)
… – pdf] Audit Objective Determine whether the Cohoes City School District (District) maximized Medicaid reimbursements … corrective action. … Determine whether the Cohoes City School District District maximized Medicaid reimbursements by …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/cohoes-city-school-district-medicaid-reimbursements-2022m-107Candor Central School District – Separation Payments and Leave Accruals (2022M-21)
… were accurate, supported and approved. Due to the lack of oversight, we found: Eight employees, including the former Superintendent of Schools (Superintendent) and former payroll clerk, were … resulted in potential net overpayments to nine employees of more than $1,600. Key Recommendations Consult with legal …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/candor-central-school-district-separation-payments-and-leave-accrualsElmsford Union Free School District – IT Asset Management (S9-22-9)
… pdf] Audit Objective Determine whether Elmsford Union Free School District (District) officials appropriately tracked, …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/elmsford-union-free-school-district-it-asset-management-s9-22-9Gilboa-Conesville Central School District – Fund Balance Management (2022M-175)
… Objective Determine whether the Gilboa-Conesville Central School District (District) Board of Education (Board) and … action. … Determine whether the GilboaConesville Central School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/gilboa-conesville-central-school-district-fund-balance-management-2022mFallsburg Central School District – Financial Condition (2014M-33)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … Findings The District adopted budgets that included plans to use fund balance which mostly went unused and has … appropriation estimates that are realistic. Develop a plan to reduce the amount of fund balance in a manner that …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/fallsburg-central-school-district-financial-condition-2014m-33Commack Union Free School District – Financial Condition and Fuel Inventory (2015M-90)
… November 30, 2014. Background The Commack Union Free School District is located in the Towns of Huntington and … inventory records are maintained. … Commack Union Free School District Financial Condition and Fuel Inventory 2015M90 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/commack-union-free-school-district-financial-condition-and-fuel-inventoryAltmar-Parish-Williamstown Central School District – Financial Condition (2015M-232)
… 2015. Background The Altmar-Parish-Williamstown Central School District is located in the Towns of Albion, Amboy, … District taxpayers. … AltmarParishWilliamstown Central School District Financial Condition 2015M232 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/altmar-parish-williamstown-central-school-district-financial-conditionGeneral Brown Central School District – Financial Condition (2014M-216)
… March 31, 2014. Background The General Brown Central School District is located in the Towns of Brownville, … cut costs and increase revenues. … General Brown Central School District Financial Condition 2014M216 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/24/general-brown-central-school-district-financial-condition-2014m-216Campbell-Savona Central School District – Budget Review (B2-13-12)
… are reasonable. Background The Campbell-Savona Central School District, located in Steuben County, issued debt … limit to benefit taxpayers. … CampbellSavona Central School District Budget Review B21312 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/campbell-savona-central-school-district-budget-review-b2-13-12East Ramapo Central School District - Nonpublic School Transportation (2019M-107)
… - pdf] Audit Objective Determine whether the District is providing transportation to eligible nonpublic school … only paying for transportation for students that lived in the District. We requested documentation for 300 students. … registered. For 2018-19, as of April 1, 2019, the District is paying 23 schools to transport 455 (or $337,085) more …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/20/east-ramapo-central-school-district-nonpublic-school-transportation-2019mFonda-Fultonville Central School District – Reserves Management (2021M-157)
Determine whether the Board of Education Board properly managed reserve funds
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/fonda-fultonville-central-school-district-reserves-management-2021m-157New York Mills Union Free School District – Procurement (2020M-79)
Determine whether District officials sought competition for the purchase of good and services not subject to competitive bidding
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/new-york-mills-union-free-school-district-procurement-2020m-79Minerva Central School District – Financial Condition Management (2020M-60)
Determine whether District officials effectively managed the Districts financial condition
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/minerva-central-school-district-financial-condition-management-2020m-60East Rockaway Union Free School District – Extra-Classroom Activity Funds (2020M-85)
Determine whether extraclassroom activity ECA funds were properly accounted for deposited timely and if disbursements were properly supported and for legitimate ECA purposes
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/15/east-rockaway-union-free-school-district-extra-classroom-activity-fundsAlexandria Central School District – Financial Condition Management (2020M-109)
Determine whether the Board and officials adopted reasonable budgets and adequately managed the Districts financial condition
https://www.osc.ny.gov/local-government/audits/school-district/2020/12/30/alexandria-central-school-district-financial-condition-management-2020mWho Is Responsible? – Travel and Conference Expense Management
… for the high level oversight of local government or school district resources. The governing board is also … for the high level oversight of local government or school district resources …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/who-responsibleNewburgh Enlarged City School District - Financial Management and Information Technology (2017M-169)
Determine whether the Board effectively managed the Districts financial condition whether the Districts information technology IT system was adequately secu
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/newburgh-enlarged-city-school-district-financial-management-and