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Central Valley School District - Separation Payments (2018M-153)
… complete report - pdf] Audit Objective Determine whether District officials accurately paid employees’ separation … did not ensure an independent review of separation payment calculations was performed for all payments processed … planned to initiate corrective action. … Central Valley School District Separation Payments 2018M153 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/14/central-valley-school-district-separation-payments-2018m-153McGraw Central School District – Fund Balances (2017M-248)
… Purpose of Audit The purpose of our audit was to determine whether the Board and District officials ensured … Background The McGraw Central School District is located in the Village of McGraw in Cortland County. The District, … through 2016-17 budgets, but the amounts appropriated were not needed to finance operations. Recalculated unrestricted …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mcgraw-central-school-district-fund-balances-2017m-248LaFayette Central School District - Fixed Assets (2018M-073)
… for maintaining fixed assets. Ensure all fixed assets with a value that exceeds the established threshold have a tag identifying them as District property. Review fixed asset … are accurate and up-to-date. District officials agreed with our recommendations and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/15/lafayette-central-school-district-fixed-assets-2018m-073Fredonia Central School District - Financial Management (2018M-33)
… to initiate some corrective action … Fredonia Central School District Financial Management 2018M33 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/fredonia-central-school-district-financial-management-2018m-33Carmel Central School District - Extra-Classroom Activities (2018M-45)
… tax totaling $431 was not set aside for remittance to the State. The District’s ECA policy was not comprehensive. Key … applicable sales tax is collected and remitted to the State. Update and amend the ECA fund policy and establish …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/carmel-central-school-district-extra-classroom-activities-2018m-45Bronxville Union Free School District - Procurement (2018M-46)
… to initiate corrective action. … Bronxville Union Free School District Procurement 2018M46 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/bronxville-union-free-school-district-procurement-2018m-46Wellsville Central School District – Financial Management (2017M-159)
… through April 19, 2017. Background The Wellsville Central School District is located in the Towns of Alma, Andover, … any reserves with excess funds. … Wellsville Central School District Financial Management 2017M159 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/wellsville-central-school-district-financial-management-2017m-159Carthage Central School District - Financial Condition (2018M-93)
… they planned to take corrective action. … Carthage Central School District Financial Condition 2018M93 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/27/carthage-central-school-district-financial-condition-2018m-93Hadley-Luzerne Central School District - Financial Management (2018M-103)
… of approximately $1.9 million annually from 2014-15 to 2016-17, which resulted in accumulation of excess … fund balance in the general fund. Review reserves to determine if amounts are necessary and reasonable and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/26/hadley-luzerne-central-school-district-financial-management-2018m-103Bedford Central School District - Information Technology (2018M-164)
… control all phases of a transaction. Review and adjust the web filtering software to enforce compliance with the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/26/bedford-central-school-district-information-technology-2018m-164Andover Central School District - Financial Management (2018M-145)
… that unrestricted fund balance was within the statutory limit each year. When these funds are added back to the … unrestricted fund balance exceeded the 4 percent limit each year by 12 to 14 percentage points. Reserve funds … Reduce unrestricted fund balance to within the statutory limit and use the excess funds in a manner more beneficial to …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/andover-central-school-district-financial-management-2018m-145Lake George Central School District - Purchasing (2018M-167)
… disclosed that District officials lacked adequate evidence to show they sought competition for 28 purchases (47 percent) … The Board did not develop and implement procedures to seek competition for purchasing goods and services that were not required to be competitively bid. Key Recommendations Maintain …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/16/lake-george-central-school-district-purchasing-2018m-167Pocantico Hills Central School District - Procurement (2018M-187)
… agreed with our report. … Pocantico Hills Central School District Procurement 2018M187 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/16/pocantico-hills-central-school-district-procurement-2018m-187Iroquois Central School District - Financial Management (2018M-102)
… raised in the District’s response. … Iroquois Central School District Financial Management 2018M102 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/iroquois-central-school-district-financial-management-2018m-102Dundee Central School District - Information Technology (2018M-74)
… the process of taking corrective action. … Dundee Central School District Information Technology 2018M74 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/dundee-central-school-district-information-technology-2018m-74Webster Central School District - Financial Condition (2018M-109)
… in the District’s response letter. … Webster Central School District Financial Condition 2018M109 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/14/webster-central-school-district-financial-condition-2018m-109Allegany-Limestone Central School District - Financial Management (2018M-129)
… the debt and capital reserves … AlleganyLimestone Central School District Financial Management 2018M129 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/allegany-limestone-central-school-district-financial-management-2018m-129Elba Central School District - Financial Management (2018M-96)
… Taxpayers might have realized $570,000 in cumulative tax savings had the Board maintained the same tax levy as in 2013-14 and if the Board had used overfunded …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/elba-central-school-district-financial-management-2018m-96Rhinebeck Central School District – Extra-Classroom Activities (2017M-135)
… through April 30, 2017. Background The Rhinebeck Central School District is located in the Towns of Clinton, Hyde … comply with District policy. … Rhinebeck Central School District ExtraClassroom Activities 2017M135 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/rhinebeck-central-school-district-extra-classroom-activities-2017m-135Hancock Central School District – Financial Condition (2013M-187)
… 2011-12 and 2012-13 and reduced its unexpended surplus funds to a more reasonable level. However, we found that the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/hancock-central-school-district-financial-condition-2013m-187