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Spackenkill Union Free School District – Financial Management, Transportation and Information Technology (2015M-151)
… transportation and information technology (IT) operations for the period July 1, 2013 through June 24, 2015. Background … Board of Education. Budgeted general fund appropriations for the 2014-15 fiscal year were approximately $42.5 million. … and policies and procedures have not been established for computer security, disaster recovery, data backups and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/spackenkill-union-free-school-district-financial-managementNorwich City School District – Financial Condition and Cafeteria Operations (2014M-143)
… financial condition and examine the internal controls over cafeteria operations for the period July 1, 2012 through … 22, 2014. Background The Norwich City School District is located in Chenango County. The District, which is … budgeted appropriations and revenues. The school lunch fund has had recurring deficits. Free meals were …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/norwich-city-school-district-financial-condition-and-cafeteria-operationsElwood Union Free School District – Electronic Transfers (2014M-133)
… was to evaluate the District’s controls over electronic transfers for the period July 1, 2012 through August 31, … procedures or Board resolutions to govern electronic transfers. As a result, the Treasurer and a payroll clerk processed electronic transfers without adequate segregation of duties or …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/elwood-union-free-school-district-electronic-transfers-2014m-133Waterford-Halfmoon Union Free School District - Financial Management (2017M-243)
… annually from 2014-15 through 2016-17, which resulted in appropriated fund balance not being used. The 2015-16 … a plan for the use of excess unrestricted fund balance in the general fund. District officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/15/waterford-halfmoon-union-free-school-district-financial-management-2017mNorth Merrick Union Free School District - Purchasing (2018M-87)
… We selected 10 vendors who were paid a combined total of $5.1 million to determine whether the purchases were …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/north-merrick-union-free-school-district-purchasing-2018m-87Dover Union Free School District - Information Technology (2018M-112)
… unauthorized use, access and loss. Key Findings Employees accessed websites for social networking, shopping, travel, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/dover-union-free-school-district-information-technology-2018m-112Mamaroneck Union Free School District - Extra-Classroom Activities (2018M-95)
… Objective Determine whether extra-classroom activity (ECA) clubs and the central treasurer properly accounted for ECA … for 30 receipts totaling $137,837. Also, three clubs did not maintain supporting documentation for 39 cash …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/mamaroneck-union-free-school-district-extra-classroom-activities-2018m-95Mattituck-Cutchogue Union Free School District - Claims Processing (2018M-131)
… Determine whether claims were adequately documented, for appropriate purposes and properly audited and approved … purchasing agent approved 12 purchase orders (6 percent) for purchases totaling $61,109 after the goods and services … were ordered. The claims auditor approved the claims for these 12 purchases with supporting documentation that …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/mattituck-cutchogue-union-free-school-district-claims-processing-2018mSouthold Union Free School District – Claims Processing (2013M-183)
… of our audit was to examine the claims auditing process for the period July 1, 2011, to April 30, 2013. Background … comprises five elected members. Appropriations budgeted for the 2012-13 fiscal year were approximately $27 million, … the ordering of the goods and services, and if claims were for legitimate District purposes and audited prior to …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/23/southold-union-free-school-district-claims-processing-2013m-183Mattituck-Cutchogue Union Free School District – Financial Condition (2013M-322)
… July 31, 2013. Background The Mattituck-Cutchogue Union Free School District is located in the Town of Southold in … MattituckCutchogue Union Free School District Financial Condition 2013M322 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/24/mattituck-cutchogue-union-free-school-district-financial-condition-2013mSelected Employee Travel Expenses
… and under the control of agency management, include car rentals, meals, lodging, transportation, fuel, and … incidental costs such as airline baggage and travel agency fees. As part of a statewide initiative to determine whether …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/selected-employee-travel-expenses-0Selected Employee Travel Expenses
… and under the control of agency management, include car rentals, meals, lodging, transportation, fuel, and … (Division) as high risk due to substantial charges for car rentals. The total costs associated with these travel … regulations. Division officials explained that the rental car charges were necessary to transport various Division …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/selected-employee-travel-expensesCollege of Geneseo – Selected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees … and regulations and is free from fraud, waste and abuse. The audit covers the period April 1, 2008 to March 31, 2011. Background New … To determine whether the use of travel monies by selected government employees …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/college-geneseo-selected-employee-travel-expensesEast Hampton Union Free School District – Network and Financial Application Access and Information Technology Contingency Planning (2022M-8)
… District (District) officials secured user account access to the network and financial application and developed an … Findings District officials secured user account access to the financial application but did not secure user account access to the network or develop an IT contingency plan. This …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/08/east-hampton-union-free-school-district-network-and-financial-applicationFreeport Union Free School District – Financial Management (2024M-49)
… Key Findings The Board and District officials did not properly manage fund balance and reserves. Because they … appropriations, it appeared the District needed to use appropriated fund balance and reserves to close … contribution reserve has about $18.9 million, enough to pay annual expenses for almost 13 years. Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/freeport-union-free-school-district-financial-management-2024m-49Ardsley Union Free School District – Financial Management (2024M-13)
Determine whether the Ardsley Union Free School District District Board of Education Board and officials effectively managed fund balance and reserves
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/ardsley-union-free-school-district-financial-management-2024m-13Mount Pleasant Cottage School Union Free School District – Financial Condition (2013M-360)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/mount-pleasant-cottage-school-union-free-school-district-financialEast Moriches Union Free School District - Budget Review (B7-15-5)
… Law Section 10.10 requires all local governments that have been authorized to issue obligations to fund operating …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/09/east-moriches-union-free-school-district-budget-review-b7-15-5Central Islip Union Free School District – Financial Management (2013M-380)
… Purpose of Audit The purpose of our audit was to assess the Board’s oversight and management of the … a combined $13.2 million over the five-year period) to help finance the next years’ operations, District officials actually used less than $5.3 million to fund District operations. Additionally, the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/central-islip-union-free-school-district-financial-management-2013m-380Wyandanch Union Free School District – Budget Review (B23-7-1)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the proposed 2023-24 budget. Background The Wyandanch Union Free School District … budget review wyandanch school …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/04/07/wyandanch-union-free-school-district-budget-review-b23-7-1