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Ogdensburg City School District – Payroll (2016M-250)
… Purpose of Audit The purpose of our audit was to evaluate the District's payroll procedures for the period … all aspects of payroll transactions. If it is not feasible to adequately segregate these duties, District officials … independent employee also should compare payroll registers to source documents. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/ogdensburg-city-school-district-payroll-2016m-250Wallkill Central School District – Financial Management (2015M-294)
… Purpose of Audit The purpose of our audit was to review the District’s financial management for the period July 1, 2010 through June 30, 2015. Background …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/wallkill-central-school-district-financial-management-2015m-294West Babylon Union Free School District – School Lunch Operations (2016M-243)
… school and five elementary schools, which offer breakfast, lunch and à la carte foods to approximately 4,000 students … employees. Budgeted appropriations for the for the school lunch fund for the 2015-16 fiscal year totaled approximately … than the revenue generated by the meal sales. School lunch productivity is lower than industry standards. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/west-babylon-union-free-school-district-school-lunch-operations-2016m-243West Genesee Central School District – Segregation of Duties (2016M-303)
… in the Towns of Camillus, Geddes, Onondaga, Elbridge and Van Buren in Onondaga County. The District, which operates … approximately $78.6 million. Key Findings The District has not established written policies or procedures for the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/west-genesee-central-school-district-segregation-duties-2016m-303Ripley Central School District – Cost Savings and Budgeting (2014M-361)
… Purpose of Audit The purpose of our audit was to review cost savings and budgeting related to sending students to a … Ripley Central School District Cost Savings and Budgeting 2014M361 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/03/ripley-central-school-district-cost-savings-and-budgeting-2014m-361Plainview-Old Bethpage Central School District – Financial Condition (2015M-89)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial operations and use of … therefore, none of the appropriated fund balance was used to finance operations. Because of overestimated expenditures, … discontinue appropriating fund balance that is not needed to fund operations. Develop a plan to use excess unexpended …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/plainview-old-bethpage-central-school-district-financial-condition-2015mClymer Central School District – Financial Management (2016M-187)
… School District is located in the Towns of Clymer, French Creek, Mina and Sherman in Chautauqua County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/clymer-central-school-district-financial-management-2016m-187Cattaraugus-Little Valley Central School District – Financial Management (2016M-61)
… Valley Central School District is located in the Towns of Dayton, East Otto, Leon, Little Valley, … of appropriations and the use of fund balance and reserves in the annual budget. Ensure that the District’s unassigned fund balance is in compliance with statutory limits and develop a plan to use …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/cattaraugus-little-valley-central-school-district-financial-managementVillage of Tuckahoe – Financial Condition (2015M-88)
… through March 3, 2015. Background The Village of Tuckahoe is located in Westchester County and has a population of approximately 6,600. The Village is governed by an elected five-member Board of Trustees. … Evaluate the Village’s contingency account to ensure it is sufficient. Monitor the budget throughout the year and …
https://www.osc.ny.gov/local-government/audits/village/2015/07/10/village-tuckahoe-financial-condition-2015m-88Oyster Bay Water District – Payments in Lieu of Health Insurance (2017M-43)
… Purpose of Audit The purpose of our audit was to review payments in … 1, 2015 through October 31, 2016. Background The Oyster Bay Water District is located in the Town of Oyster Bay in Nassau County and provides water to about 8,800 … Oyster Bay Water District Payments in Lieu of Health Insurance …
https://www.osc.ny.gov/local-government/audits/district/2017/06/02/oyster-bay-water-district-payments-lieu-health-insurance-2017m-43Town of Arietta – Budgeting (2016M-308)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s budgeting practices for the period … included future capital improvements for the Town-owned airport. Key Recommendations Adopt budgets that include … in the appropriation of fund balance that is not needed to finance operations. Develop comprehensive financial and …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-arietta-budgeting-2016m-308Dalton-Nunda Central School District – Separation Payments (2015M-142)
… School District is located in the Towns of Nunda, Portage, West Sparta and Mount Morris in Livingston County, the Towns …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/18/dalton-nunda-central-school-district-separation-payments-2015m-142Cuba-Rushford Central School District – Financial Management (2015M-125)
… The Cuba-Rushford Central School District is located in the Towns of Belfast, Caneadea, Centerville, Clarksville, Cuba, Friendship, New Hudson and Rushford in Allegany County and the Towns of Farmersville, Freedom, Hinsdale, Ischua and Lyndon in Cattaraugus County. The District, which operates two …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/cuba-rushford-central-school-district-financial-management-2015m-125Copiague Union Free School District – Check Signing (2015M-181)
… 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 using a flash drive that contains the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/copiague-union-free-school-district-check-signing-2015m-181Town of Taylor – Financial Management (2016M-391)
… Purpose of Audit The purpose of our audit was to assess the Board’s oversight and financial management of the Town's operations … The Town of Taylor is located in Cortland County and has a population of approximately 525. The Town is governed …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-taylor-financial-management-2016m-391Greenport Union Free School District – Financial Condition (2014M-203)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2012 through March 31, 2014. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/greenport-union-free-school-district-financial-condition-2014m-203Town of Orchard Park – Recreation Department Cash Receipts (2017M-81)
… the contract with the vendor who processes Department registration fees and ensure the approval is included in the … a timely manner. Review and reconcile vendor payments of online receipts to the cash receipts records. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-orchard-park-recreation-department-cash-receipts-2017m-81Town of Fulton – Justice Court Operations (2017M-6)
… of our audit was to review the internal controls over the Court’s financial activity for the period January 1, 2015 … approximately 1,400. The Town, which maintains a Justice Court with one appointed Justice, is governed by an elected five-member Town Board. The Court reported collecting approximately $3,400 in fines and …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-fulton-justice-court-operations-2017m-6Canaseraga Central School District – Cafeteria Cash Receipts (2014M-57)
… of our audit was to evaluate internal controls over cafeteria cash receipts for the period July 1, 2012 through … has not adopted written policies and procedures governing cafeteria cash receipts. The Treasurer does not routinely … the reconciliation and verification of the accuracy of cafeteria cash receipts and bank deposits. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/canaseraga-central-school-district-cafeteria-cash-receipts-2014m-57Village of Nissequogue – Information Technology (2015M-31)
… computer use, internal user access, remote access, password security and management, data backups and …
https://www.osc.ny.gov/local-government/audits/village/2015/05/01/village-nissequogue-information-technology-2015m-31