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Eastchester Union Free School District – Financial Management (2016M-59)

… Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $80 million. Key Findings Budgets …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/eastchester-union-free-school-district-financial-management-2016m-59

Delaware Academy Central School District at Delhi – Fund Balances (2016M-36)

… Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $19.7 million. Key Findings District … more fund balance than was needed over the five-year period ending June 30, 2015. The District overfunded …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/delaware-academy-central-school-district-delhi-fund-balances-2016m-36

Cooperstown Central School District – School Lunch Fund Financial Condition (2016M-86)

… appropriations for the school lunch fund for the 2015-16 fiscal year totaled $422,000. Key Finding District officials have …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cooperstown-central-school-district-school-lunch-fund-financial-condition

Eastport-South Manor Central School District – Financial Software User Access (2014M-379)

… Brookhaven, Riverhead and Southampton in Suffolk County, is governed by a seven-member Board of Education. The … $93 million. Key Findings The District did not have any written procedures outlining how user access rights should be established or modified. …

https://www.osc.ny.gov/local-government/audits/school-district/2015/03/20/eastport-south-manor-central-school-district-financial-software-user

Dalton-Nunda Central School District – Separation Payments (2015M-142)

… Education. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $19.3 million. Key Findings One …

https://www.osc.ny.gov/local-government/audits/school-district/2015/09/18/dalton-nunda-central-school-district-separation-payments-2015m-142

Cuba-Rushford Central School District – Financial Management (2015M-125)

… fund budgeted appropriations for the 2014-15 fiscal year totaled approximately $21 million. Key Findings District …

https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/cuba-rushford-central-school-district-financial-management-2015m-125

Copiague Union Free School District – Check Signing (2015M-181)

… The Copiague Union Free School District is located in the Town of Babylon, Suffolk County. The District, which … one of the Board President, District Clerk or Treasurer to sign checks, whereas New York State Education Law requires the Treasurer to sign all checks. The payroll clerk printed payroll checks …

https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/copiague-union-free-school-district-check-signing-2015m-181

Randolph Central School District – Financial Management (2014M-20)

… students. Budgeted appropriations for the 2013-14 fiscal year total approximately $18.7 million. Key Findings District …

https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/randolph-central-school-district-financial-management-2014m-20

Port Byron Central School District – Financial Condition (2014M-71)

… students. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $20 million. Key Findings District …

https://www.osc.ny.gov/local-government/audits/school-district/2014/07/03/port-byron-central-school-district-financial-condition-2014m-71

Accounts Payable Advisory No. 12

… number followed by the two digit month and the two digit year in the invoice field of a voucher. There should not be …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/12-citibank-account-numbers-invoice-field

Jefferson Central School District – Fund Balances (2015M-236)

… General fund budgeted appropriations for the 2015-16 fiscal year total $6.4 million. Key Findings Reserve balances …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/jefferson-central-school-district-fund-balances-2015m-236

Jamesville-Dewitt Central School District – Procurement (2016M-264)

… Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled $52.5 million. Key Findings The District’s …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/jamesville-dewitt-central-school-district-procurement-2016m-264

Huntington Union Free School District – Financial Condition (2015M-356)

… Board of Education. Budgeted appropriations for the 2015-16 fiscal year are $120.4 million. Key Findings From 2012-13 through … fund balance increased beyond 4 percent of the ensuing year’s budget. Key Recommendations Develop procedures to …

https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/huntington-union-free-school-district-financial-condition-2015m-356

Hermon-DeKalb Central School District – Segregation of Duties (2016M-35)

… The Business Manager has the ability to control all phases of nonpayroll transactions. The Business Manager …

https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/hermon-dekalb-central-school-district-segregation-duties-2016m-35

Marcellus Central School District – Procurement (2016M-230)

… Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $32.3 million. Key Findings During …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/marcellus-central-school-district-procurement-2016m-230

Plattsburgh City School District – Internal Controls Over Payroll (2013M-74)

… the District’s annual expenditures; for the 2011-12 fiscal year these costs totaled approximately $28 million or 78 …

https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/plattsburgh-city-school-district-internal-controls-over-payroll-2013m-74

South Glens Falls Central School District – Access Rights (2012M-257)

… District’s budgeted expenditures for the 2012-13 fiscal year are $52.1 million. Key Findings The Board has not …

https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/south-glens-falls-central-school-district-access-rights-2012m-257

Oppenheim-Ephratah Central School District – Business Office Operations (2013M-70)

… 30, 2012. Background The Oppenheim-Ephratah Central School District (District) is located in the Towns of … adhered to by staff for cash receipts and disbursements, payroll, purchasing, and claims processing. Furthermore, … for this report. … OppenheimEphratah Central School District Business Office Operations 2013M70 …

https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/oppenheim-ephratah-central-school-district-business-office-operations