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Randolph Academy Union Free School District – Financial Management (2015M-248)
… The purpose of our audit was to review the District’s financial management practices for the period July 1, 2009 … year. District officials do not prepare monthly cash flow statements. Key Recommendations Adopt written policies and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/randolph-academy-union-free-school-district-financial-management-2015mFlorida Union Free School District – Information Technology (2017M-146)
… Free School District is located in the Towns of Goshen and Warwick in Orange County and operates two schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/florida-union-free-school-district-information-technology-2017m-146Massapequa Union Free School District – Budget Practices and Reserve Funds (2017M-113)
… examine the District’s budget practices and reserve funds for the period July 1, 2013 through November 30, 2016. Background The Massapequa Union Free School District is located in the Town of Oyster Bay in …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/massapequa-union-free-school-district-budget-practices-and-reserve-fundsMount Pleasant-Blythedale Union Free School District – Short-Term Borrowing and Purchasing (2015M-365)
… payments for fiscal years 2012-13 through 2014-15. Not all purchase orders were issued in a timely manner, and some purchases were made with confirming purchase orders, issued after goods and services were ordered …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/mount-pleasant-blythedale-union-free-school-district-short-term-borrowingEast Moriches Union Free School District -- Budget Review (B7-16-3)
… are outstanding, their tentative budget for the next succeeding fiscal year. Key Findings We found that the significant revenue and expenditure …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/east-moriches-union-free-school-district-budget-review-b7-16-3Hewlett-Woodmere Union Free School District – Financial Condition (2016M-402)
… May 31, 2016. Background The Hewlett-Woodmere Union Free School District is located in the Town of Hempstead, Nassau … with statutory requirements. … HewlettWoodmere Union Free School District Financial Condition 2016M402 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/hewlett-woodmere-union-free-school-district-financial-condition-2016m-402Seaford Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-36)
… component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff. … mental health that educators should know were not included in the District’s training offered to staff. Eight of the 12 … mental health that educators should know were not included in the District’s training offered to the special education …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/seaford-union-free-school-district-mental-health-training-component-newPort Washington Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-33)
… Objective Determine whether the Port Washington Union Free School District (District) used District resources to … provide mental health training as required to all staff for the 2020-21 school year by September 15, 2020 per New …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/port-washington-union-free-school-district-mental-health-trainingHawthorne Cedar Knolls Union Free School District – Internal Controls Over Wire Transfers (2016M-183)
… controls over the District’s wire transfer process for the period July 1, 2014 through March 21, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled $22 million. Key Findings … District officials have not developed written procedures for wire transfers; there is also a lack of segregation of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hawthorne-cedar-knolls-union-free-school-district-internal-controls-overDeer Park Union Free School District – Fuel and Vehicle Inventory (2023M-152)
… Officials did not: Maintain accurate inventory records of vehicle additions and disposals. There were discrepancies … with 19 vehicle inventory records. Obtain Board of Education (Board) approval prior to disposing of vehicles and promptly remove vehicles from insurance …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/deer-park-union-free-school-district-fuel-and-vehicle-inventory-2023m-152Lynbrook Union Free School District – Medicaid Reimbursements (2022M-81)
… Medicaid reimbursements. If all services were provided and the Medicaid claims were properly filed, the District may … filed Medicaid reimbursement claims to reduce the District’s cost to provide these services. Key Recommendations Ensure … Appendix B includes our comments on the District’s response. … Determine whether Lynbrook Union Free School …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/lynbrook-union-free-school-district-medicaid-reimbursements-2022m-81Quogue Union Free School District – Financial Condition Management (2017M-196)
… Purpose of Audit The purpose of our audit was to determine whether the Board and District … Quogue Union Free School District is located in the Town of Southampton in Suffolk County. The District, which is …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/quogue-union-free-school-district-financial-condition-management-2017mCleveland Hill Union Free School District – Financial Management (2017M-235)
… to review the District’s financial management practices for the period July 1, 2013 through July 12, 2017. Background … Board of Education. General fund budgeted appropriations for the 2016-17 fiscal year totaled approximately $31 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/cleveland-hill-union-free-school-district-financial-management-2017m-235Pleasantville Union Free School District – Financial Condition (2015M-311)
… our audit was to review the District’s financial condition for the period July 1, 2014 through September 10, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $49 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/pleasantville-union-free-school-district-financial-condition-2015m-311New Hyde Park-Garden City Park Union Free School District – Financial Management (2014M-7)
… of July 1, 2011 through June 30, 2013. Background The New Hyde Park-Garden City Park Union Free School District is located …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/new-hyde-park-garden-city-park-union-free-school-district-financialCommack Union Free School District – Financial Condition and Fuel Inventory (2015M-90)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition and controls … nearly $24 million of appropriated fund balance was used to finance operations. District officials did not maintain … inventory records. Key Recommendations Develop procedures to adopt more reasonable budgets to avoid raising more real …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/commack-union-free-school-district-financial-condition-and-fuel-inventoryElmsford Union Free School District – IT Asset Management (S9-22-9)
… (District) officials appropriately tracked, inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … not properly accounted for. Specifically: Seven IT assets with combined costs of $4,111 were located but not …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/elmsford-union-free-school-district-it-asset-management-s9-22-9East Meadow Union Free School District – Financial Condition (2015M-332)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … Recommendations Revise the District’s fund balance policy to ensure compliance with statutory requirements and use the … of unrestricted fund balance that is not needed to fund operations. Adopt budgets with realistic expenditure …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/east-meadow-union-free-school-district-financial-condition-2015m-332Town of Webb Union Free School District – Fund Balance (2016M-140)
… our audit was to review the District’s financial condition for the period July 1, 2012 through November 30, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled $8.8 million. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/town-webb-union-free-school-district-fund-balance-2016m-140East Quogue Union Free School District – Selected Payroll Practices and Information Technology (2014M-44)
… 7 through 12. Budgeted expenditures for the 2013-14 fiscal year are approximately $22.4 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/east-quogue-union-free-school-district-selected-payroll-practices-and