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Roosevelt Union Free School District – Competitive Procurement (2015M-234)
… did not consistently adhere to established policies and procedures and ensure that goods and services were acquired through a competitive process. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/roosevelt-union-free-school-district-competitive-procurement-2015m-234Rome City School District – Financial Management (2015M-215)
… July 1, 2013 through January 31, 2015. Background The Rome City School District is located in the City of Rome and the Towns of Annsville, Lee, Verona and Western in … fund balance that was not needed to fund the 2011-12, 2012-13 and 2014-15 budgets. The Board retroactively …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/rome-city-school-district-financial-management-2015m-215Rocky Point Union Free School District – Financial Condition (2015M-170)
… fund budgeted appropriations for the 2014-15 fiscal year were approximately $76.9 million. Key Findings District …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/rocky-point-union-free-school-district-financial-condition-2015m-170Johnsburg Central School District – Payroll (2014M-174)
… did not establish policies and procedures over payroll timekeeping. Employees did not consistently punch in or out … implement and communicate a uniform set of procedures for timekeeping. Ensure that all employees punch in or out when using the timekeeping system. Ensure that all employees and supervisors …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/johnsburg-central-school-district-payroll-2014m-174Iroquois Central School District – Financial Condition (2014M-22)
… Purpose of Audit The purpose of our audit was to examine the District’s financial management practices for … Board and District officials overestimated expenditures by a total of $21.3 million and underestimated revenues by a total of $2.3 million during the last four completed fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/iroquois-central-school-district-financial-condition-2014m-22Hudson City School District – Grant Administration (2013M-324)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over grant administration for the period July 1, … million. Key Findings District officials need to improve internal controls over grant programs. The District expended …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/hudson-city-school-district-grant-administration-2013m-324West Seneca Central School District – Financial Condition (2014M-381)
… audit was to examine the District’s financial condition for the period July 1, 2009 through January 14, 2015. … funds declined from more than $4 million as of June 30, 2010 to approximately $379,000 as of June 30, 2014. Key … unexpended surplus funds, within the legal limit, so that cash is available to fund unexpected expenditures or …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/west-seneca-central-school-district-financial-condition-2014m-381East Bloomfield Central School District – Online Banking (2016M-14)
East Bloomfield Central School District Online Banking 2016M14
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/east-bloomfield-central-school-district-online-banking-2016m-14Southern Cayuga Central School District – Financial Management (2015M-224)
… audit was to review the District’s financial management for the period July 1, 2010 through August 6, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year are approximately $16.4 million. … District’s financial condition and identify opportunities for costs savings and efficiencies. Develop and adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/04/southern-cayuga-central-school-district-financial-management-2015m-224Edmeston Central School District – School Lunch Operations (2015M-174)
… ensuring that meals offered to students were nutritious and prepared economically for the period July 1, 2013 through … Edmeston, Exeter, New Lisbon, Pittsfield, Otsego and Plainfield in Otsego County and the Town of Brookfield in Madison County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/30/edmeston-central-school-district-school-lunch-operations-2015m-174Discovery Charter School – Internal Controls Over Cash Disbursements (2015M-14)
… School is located in the Town of Greece in Monroe County and is governed by a nine-member Board of Trustees. The … to employees, the respective taxing authorities and its own fees. The Business Manager enters most adjusting journal entries and no one regularly reviews them. Key Recommendations Work …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/05/29/discovery-charter-school-internal-controls-over-cash-disbursements-2015mOnondaga Central School District – Nonpayroll Disbursements (2014M-257)
… students. Budgeted appropriations for the 2013-14 fiscal year were approximately $19.4 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/14/onondaga-central-school-district-nonpayroll-disbursements-2014m-257Northern Adirondack Central School District – Internal Controls Over Extra-Classroom Activity Funds (2014M-128)
… Purpose of Audit The purpose of our audit was to determine if the District had established effective …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/northern-adirondack-central-school-district-internal-controls-over-extraNew Paltz Central School District – Financial Condition (2014M-38)
… general fund appropriations for the 2013-14 fiscal year are approximately $52 million. Key Findings The Board … increased, it is still less than 2 percent of the ensuing year’s budget. Key Recommendations Revise fund balance policy …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/new-paltz-central-school-district-financial-condition-2014m-38Medina Central School District – Reserve Funds (2014M-155)
… students. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $33.8 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/medina-central-school-district-reserve-funds-2014m-155City of Geneva – Financial Management (2015M-105)
… March 31, 2015. Background The City of Geneva is located in Ontario County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/city/2015/08/28/city-geneva-financial-management-2015m-105Oyster Bay-East Norwich Central School District – Employee Leave Accruals (2013M-253)
… unused accrued leave balances were carried forward and appropriately reclassified in accordance with the … District properly accounted for employee leave accruals and made payments in accordance with collective bargaining agreements and employment contracts. Key Recommendation Continue to …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/oyster-bay-east-norwich-central-school-district-employee-leave-accrualsHauppauge Union Free School District – Overtime (2016M-70)
… Purpose of Audit The purpose of our audit was to examine the District’s use of overtime for the period July 1, 2014 through August 31, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/hauppauge-union-free-school-district-overtime-2016m-70Hastings-on-Hudson Union Free School District – Financial Condition (2016M-275)
… Board of Education. Appropriations for the 2016-17 fiscal year total approximately $47 million. Key Findings From …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/hastings-hudson-union-free-school-district-financial-condition-2016m-275Mineola Union Free School District – Competitive Quotations (2015M-313)
… Education. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $87.8 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/mineola-union-free-school-district-competitive-quotations-2015m-313