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Rye City School District – Payroll (2024M-2)
… are not being made aware of what the District expects to incur in overtime costs and the budgets are not … regarding overtime. We analyzed the overtime paid to 15 employees with the highest overtime charges for their … in overtime wages without proper supporting documentation to determine the purpose of the overtime worked. Therefore, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/rye-city-school-district-payroll-2024m-2Fire Island Union Free School District – Claims Auditing (2023M-114)
… B includes our comments on issues that were raised in the District’s response letter. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fire-island-union-free-school-district-claims-auditing-2023m-114Garrison Union Free School District – Information Technology (2023M-127)
… and resume essential operations in a timely manner. 40 of the 115 enabled nonstudent network user accounts (35 …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/19/garrison-union-free-school-district-information-technology-2023m-127Rockville Centre Union Free School District – Information Technology (2023M-140)
… did not monitor users’ compliance with the District’s AUP. Of the 37 network users we reviewed: Fifteen network users … information (PPSI) on District computers at greater risk of misuse or loss is increased. Key Recommendations Monitor … resources and data management regulations. Limit the use of IT resources to only include District activities. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/rockville-centre-union-free-school-district-information-technology-2023mValley Stream Union Free School District Thirteen – Disbursements (2023M-178)
… A former Board member was not removed as a signer, and new Board-appointed signers were not added to the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/valley-stream-union-free-school-district-thirteen-disbursements-2023m-178West Genesee Central School District - Capital Assets (2023M-128)
… Audit Objective Determine whether West Genesee Central School District (District) officials properly monitored and … action. … Determine whether West Genesee Central School District District officials properly monitored and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/west-genesee-central-school-district-capital-assets-2023m-128Spackenkill Union Free School District – Financial Management, Transportation and Information Technology (2015M-151)
… Union Free School District is located in the Town of Poughkeepsie, Dutchess County. The District, which operates four schools …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/spackenkill-union-free-school-district-financial-managementEast Rochester Union Free School District – Financial Management and Separation Payments (2016M-97)
… Purpose of Audit The purpose of our audit was to review the District’s financial management for the period … analysis. Ensure that year-end encumbrances relate to the fiscal year that they are recorded in and avoid … limitation. Develop written policies and procedures to govern the separation payments process and ensure that all …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/east-rochester-union-free-school-district-financial-management-andIthaca City School District – Transportation State Aid and Information Technology (2017M-63)
… Background The Ithaca City School District is located in the City of Ithaca, eight towns in Tompkins County and two towns in Tioga County. The … State aid to which the District was entitled for bus purchases. The District had 10,885 user accounts on its …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/ithaca-city-school-district-transportation-state-aid-and-informationNorth Syracuse Central School District – Payroll Access and Certification (2016M-178)
… to trace the payroll amounts to source documents for the payment of salaried employees, professional development hours …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/north-syracuse-central-school-district-payroll-access-and-certificationPort Jervis City School District – Financial Condition (2022M-152)
… through 2020-21 and appropriated $4.8 million of fund balance that was not used. As of June 30, 2021, maintained a recalculated surplus fund balance totaling $23.6 million, exceeding the 4 percent … and will not need to use $903,000 in appropriated fund balance. Made unbudgeted year-end transfers to reserves and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/port-jervis-city-school-district-financial-condition-2022m-152Jamesville-Dewitt Central School District – Claims Auditing (2022M-149)
… Board of Education (Board) appointed a new claims auditor in July 2022 to correct this internal control deficiency. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/jamesville-dewitt-central-school-district-claims-auditing-2022m-149Sharon Springs Central School District – Fund Balance Management (2022M-100)
… Sharon Springs Central School District (District) Board of Education (Board) and officials effectively managed fund balance. Key Findings The Board and District officials did … fund balance that is not needed to finance operations is, in effect, a reservation of fund balance that is not provided …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/sharon-springs-central-school-district-fund-balance-management-2022m-100Malverne Union Free School District – Extra-Classroom Activity Funds (2024M-84)
Determine whether the Malverne Union Free School District District ExtraClassroom Activity ECA clubs and the central treasurer central treasurer properly collected recorded deposited and disbursed ECA funds
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/malverne-union-free-school-district-extra-classroom-activity-funds-2024mSherman Central School District – Claims Audit (2024M-92)
… was unaware of how to properly perform her job duties and did not properly audit all claims prior to payment. … more than $1.2 million were not properly authorized and approved. 81 claim packets totaling approximately $91,000 … As a result, improper or unsupported claims may be paid and may not be detected and corrected. Recommendations The …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/sherman-central-school-district-claims-audit-2024m-92Pavilion Central School District – Claims Audit (2024M-108)
… Audit Objective Determine whether the Pavilion Central School District (District) claims auditor properly audited … action. … Determine whether the Pavilion Central School District District claims auditor properly audited …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/pavilion-central-school-district-claims-audit-2024m-108Greenburgh Central School District – Tax Certiorari Reserve (2023M-163)
… it at a reasonable level. Key Findings The Board of Education (Board) properly established the tax certiorari … were maintained, such as a complete and accurate listing of all outstanding tax certiorari cases, which was also noted … we released publicly in September 2016. The annual report of the District’s tax certiorari reserve funds provided to …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/greenburgh-central-school-district-tax-certiorari-reserve-2023m-163Avon Central School District – Financial Management (2024M-75)
… – pdf] Audit Objective Determine whether the Avon Central School District (District) Board of Education (Board) and … District’s response. … Determine whether the Avon Central School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/avon-central-school-district-financial-management-2024m-75City of Yonkers – Separation Payments and Health Insurance Buyouts of Yonkers City School District Employees (2024M-36)
… $33,203. Key Recommendations Establish written separation payment procedures and an independent review and approval …
https://www.osc.ny.gov/local-government/audits/city/2024/07/26/city-yonkers-separation-payments-and-health-insurance-buyouts-yonkers-city-school