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Portville Central School District – Financial Condition (2013M-384)
… school with approximately 1,000 students and is governed by an elected nine-member Board of Education. Budgeted … funds were higher than necessary or were not supported by a plan or other documentation validating the amounts …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/portville-central-school-district-financial-condition-2013m-384Port Byron Central School District – Financial Condition (2014M-71)
… Savannah in Wayne County. The District, which is governed by an elected seven-member Board of Education, operates two … fiscal years but the fund balance actually increased by nearly $1.4 million. District officials have not created a …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/03/port-byron-central-school-district-financial-condition-2014m-71Accounts Payable Advisory No. 12
… Units must enter the full billing account number followed by the two digit month and the two digit year in the invoice …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/12-citibank-account-numbers-invoice-fieldJefferson Central School District – Fund Balances (2015M-236)
… for reserve balance levels or usage. The reserves for retirement contributions, compensated absences and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/jefferson-central-school-district-fund-balances-2015m-236Jamesville-Dewitt Central School District – Procurement (2016M-264)
… schools with approximately 2,940 students, is governed by an elected nine-member Board of Education. Budgeted … In one instance, District officials overpaid a contract by nearly $58,000. The Board did not develop guidance for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/jamesville-dewitt-central-school-district-procurement-2016m-264Huntington Union Free School District – Financial Condition (2015M-356)
… schools with approximately 4,650 students, is governed by an elected seven-member Board of Education. Budgeted … 2014-15, total actual revenues exceeded expenditures by as much as $4.1 million and no amount of appropriated fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/huntington-union-free-school-district-financial-condition-2015m-356Hermon-DeKalb Central School District – Segregation of Duties (2016M-35)
… one school with approximately 400 students, is governed by an elected nine-member Board of Education. Budgeted … Require the periodic review of journal entries prepared by the Business Manager. System administrator …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/hermon-dekalb-central-school-district-segregation-duties-2016m-35Marcellus Central School District – Procurement (2016M-230)
… The purpose of our audit was to evaluate the District’s procurement practices for the period July 1, 2014 through … without the benefit of competition, as required by the procurement policy. District officials made 15 purchases …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/marcellus-central-school-district-procurement-2016m-230Plattsburgh City School District – Internal Controls Over Payroll (2013M-74)
… of Plattsburgh, Clinton County. The District is governed by the Board of Education which comprises nine elected …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/plattsburgh-city-school-district-internal-controls-over-payroll-2013m-74South Glens Falls Central School District – Access Rights (2012M-257)
… is located in Saratoga County. The District is governed by the Board of Education which comprises nine elected … system is restricted to only those functions required by individual employees’ job duties. District officials have …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/south-glens-falls-central-school-district-access-rights-2012m-257Oppenheim-Ephratah Central School District – Business Office Operations (2013M-70)
… Purpose of Audit The purpose of our audit was to determine if internal controls over Business Office … Central School District (District) is located in the Towns of Oppenheim, Ephratah, Johnstown, and Stratford … Office operations. Board policies and written procedures have been developed and adhered to by staff for cash receipts …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/oppenheim-ephratah-central-school-district-business-office-operationsGreene Central School District – Financial Condition (2016M-17)
… Purpose of Audit The purpose of our audit was to assess District officials’ management of the District’s … did not adopt a reserve policy that established reserves to be used, how they would be funded and when they would be … Adopt a reserve policy that establishes reserves to be used, how they will be funded and when they will be …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greene-central-school-district-financial-condition-2016m-17Greenburgh Central School District – Payroll and Reserve Funds (2016M-242)
… six schools with approximately 2,000 students, is governed by an elected seven-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/greenburgh-central-school-district-payroll-and-reserve-funds-2016m-242Levittown Union Free School District – Reserve Funds and Extra-Classroom Activity Fund (2016M-174)
… 11 schools with approximately 7,100 students, is governed by an elected seven-member Board of Education. Budgeted … Key Recommendations Ensure that reserve funds are governed by Board resolutions or policies that include the reasons why …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/levittown-union-free-school-district-reserve-funds-and-extra-classroomLake George Central School District – Internal Controls Over Payroll (2013M-122)
… Warren and Washington Counties. The District is governed by the Board of Education which comprises seven elected …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/02/lake-george-central-school-district-internal-controls-over-payroll-2013mFabius-Pompey Central School District – Information Technology (2016M-237)
… two schools with approximately 750 students, is governed by an elected seven-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/fabius-pompey-central-school-district-information-technology-2016m-237East Williston Union Free School District – Extra-Classroom Activities (2016M-103)
… schools with approximately 1,700 students, is governed by an elected five-member Board of Education. Budgeted … timely manner. Bank deposit slips are usually not prepared by the ECA clubs as required by the District’s written guidelines. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/east-williston-union-free-school-district-extra-classroom-activitiesEast Rockaway Union Free School District – Purchasing (2015M-253)
… District officials did not always retain necessary quote documentation with the claim vouchers. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/east-rockaway-union-free-school-district-purchasing-2015m-253Franklinville Central School District – Financial Management (2017M-49)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for … The Franklinville Central School District is located in the Towns of Farmersville, Franklinville, Humphrey, … to finance operations. The Board and District officials have allowed unrestricted fund balance to exceed the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/franklinville-central-school-district-financial-management-2017m-49Dolgeville Central School District – System Access Controls (2016M-265)
… three schools with approximately 920 students, is governed by an elected seven-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/dolgeville-central-school-district-system-access-controls-2016m-265