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Florida Union Free School District – Information Technology (2017M-146)
… operating effectively for the period July 1, 2015 through June 9, 2017. Background The Florida Union Free School …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/florida-union-free-school-district-information-technology-2017m-146Massapequa Union Free School District – Budget Practices and Reserve Funds (2017M-113)
… November 30, 2016. Background The Massapequa Union Free School District is located in the Town of Oyster Bay in … are necessary and reasonable. … Massapequa Union Free School District Budget Practices and Reserve Funds 2017M113 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/massapequa-union-free-school-district-budget-practices-and-reserve-fundsBurnt Hills-Ballston Lake Youth Recreation Commission – Financial Activities (2017M-68)
… Commission’s financial activities were properly recorded and reported, whether cash collections were deposited and … District. The Commission’s Board is currently composed of one member each from Ballston and Charlton and two members from Glenville. Revenues for 2016 totaled …
https://www.osc.ny.gov/local-government/audits/joint-activity/2017/10/06/burnt-hills-ballston-lake-youth-recreation-commission-financial-activitiesVillage of Northville – Joint Youth Activity Program (2016M-339)
… and collections were adequately safeguarded for the period June 1, 2014 through May 31, 2016. Background The joint youth …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/09/village-northville-joint-youth-activity-program-2016m-339Westmoreland Central School District – State Transportation Aid (2017M-220)
… did not apply for State transportation aid within one year of purchase for 18 buses purchased during our audit …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/westmoreland-central-school-district-state-transportation-aid-2017m-220Center Moriches Union Free School District – Medicaid Reimbursements (2017M-174)
… are met, including parental consents, prescriptions and service encounter details. Ensure that all IEP-related …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/center-moriches-union-free-school-district-medicaid-reimbursements-2017mQuogue Union Free School District – Financial Condition Management (2017M-196)
… Purpose of Audit The purpose of our audit was to determine whether the Board and District officials … million. Key Findings Unrestricted fund balance increased to $2.9 million as of June 30, 2017, or 37 percent of the … appropriations, and has exceeded the statutory limit by 19 to 33 percentage points from 2012-13 through 2016-17. The …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/quogue-union-free-school-district-financial-condition-management-2017mJordan-Elbridge Central School District – Financial Condition Management (2017M-241)
… financial condition for the period July 1, 2013 through June 30, 2017. Background The Jordan-Elbridge Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/26/jordan-elbridge-central-school-district-financial-condition-managementHawthorne Cedar Knolls Union Free School District – Internal Controls Over Wire Transfers (2016M-183)
… Purpose of Audit The purpose of our audit was to review internal controls over the … 390 students in cooperation with the Jewish Board of Family and Children Services, is governed by an appointed …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hawthorne-cedar-knolls-union-free-school-district-internal-controls-overMinisink Valley Central School District – Financial Condition (2016M-26)
… The Minisink Valley Central School District is located in the Towns of Greenville, Minisink, Mount Hope and Wawayanda in Orange County and in parts of the Towns of Wallkill (Orange County) and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/minisink-valley-central-school-district-financial-condition-2016m-26Wilson Central School District – Reserves and Fuel Accountability (2016M-44)
… debt. Establish policies and procedures to safeguard and account for the District’s fuel supplies. … Wilson Central …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/wilson-central-school-district-reserves-and-fuel-accountability-2016m-44Oxford Academy and Central School District – Financial Management (2016M-6)
… The Oxford Academy and Central School District is located in the Towns of Coventry, McDonough, Norwich, Oxford, Pharsalia, Preston and Smithville in Chenango County. The District, which operates three … $1.7 million of fund balance as a financing source in the annual budgets from 2011-12 through 2015-16, but the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/oxford-academy-and-central-school-district-financial-management-2016m-6Manhasset Union Free School District – Separation Payments (2016M-150)
… The Manhasset Union Free School District is located in the Town of North Hempstead in Nassau County. The District, which operates three schools … to review retirement incentive overpayments identified in this report and seek recovery as appropriate; review …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/manhasset-union-free-school-district-separation-payments-2016m-150Peru Central School District – Extra-Classroom Activity Funds (2017M-69)
… Background The Peru Central School District is located in the Towns of Ausable, Black Brook, Peru, Plattsburgh, Saranac and Schuyler Falls in Clinton County. The District is governed by an elected … it. Four of the 10 student ledgers we reviewed were not in agreement with the central treasurer’s ledger. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/peru-central-school-district-extra-classroom-activity-funds-2017m-69Port Jervis City School District – Financial Condition (2016M-319)
… Adopt budgets that represent the District’s actual needs and discontinue the practice of appropriating fund balance … identify a clear intent or plan regarding the purpose, use and replenishment of funds, when appropriate. … Port Jervis …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/port-jervis-city-school-district-financial-condition-2016m-319Pleasantville Union Free School District – Financial Condition (2015M-311)
… The Pleasantville Union Free School District is located in the Village of Pleasantville in Westchester County. The District, which operates three … a reserve fund policy stating how much would be set aside in each reserve, how each reserve would be funded or when …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/pleasantville-union-free-school-district-financial-condition-2015m-311Patchogue-Medford Union Free School District – Leave Accruals (2016M-236)
… have not developed written procedures documenting the type of records to be maintained or guidelines for using, … Develop and implement written policies documenting the type of leave records to be maintained and procedures to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/patchogue-medford-union-free-school-district-leave-accruals-2016m-236Silver Creek Central School District – Financial Condition (2015M-321)
… appropriations by an average of 7 percent each year. As of June 30, 2015, the District’s unrestricted fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/silver-creek-central-school-district-financial-condition-2015m-321Union Springs Central School District – Retiree Health Insurance Contributions (2016M-75)
… 2015-16 fiscal year were $17.8 million. Key Finding The account clerk reviews the obituaries and if a retiree is …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/union-springs-central-school-district-retiree-health-insuranceLyons Central School District – Payroll 2022M-71
… – pdf] Audit Objective Determine whether Lyons Central School District (District) officials ensured the District … take corrective action. … Determine whether Lyons Central School District District officials ensured the District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/lyons-central-school-district-payroll-2022m-71