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Newcomb Central School District – Extra-Classroom Activity Fund (2015M-127)
… the 2014-15 fiscal year totaled approximately $6 million. Key Findings The Board did not ensure that District officials … treasurer often did not have supporting documentation. Key Recommendations Ensure that the activity fund is …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/newcomb-central-school-district-extra-classroom-activity-fund-2015m-127Brocton Central School District – Purchasing (2015M-305)
… the 2015-16 fiscal year total approximately $16.9 million. Key Findings District officials did not always use … officials did not always obtain or retain quotes or bids. Key Recommendations Adopt a purchasing policy that addresses …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/brocton-central-school-district-purchasing-2015m-305East Islip Union Free School District – Financial Condition (2015M-283)
… did not have resolutions establishing two reserve funds totaling $1.7 million or resolutions that included the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/29/east-islip-union-free-school-district-financial-condition-2015m-283Depew Union Free School District – Financial Condition (2016M-229)
… School District is located in the Towns of Cheektowaga and Lancaster in Erie County. The District, which operates … totaled approximately $41 million. Key Finding The Board and District officials overestimated appropriations in the … and develop a plan to use excess funds in a manner that benefits residents. … Depew Union Free School District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/depew-union-free-school-district-financial-condition-2016m-229North Bellmore Union Free School District – Financial Condition (2014M-47)
… June 30, 2013. Background The North Bellmore Union Free School District is located in the Towns of Hempstead in … to an appropriate level. … North Bellmore Union Free School District Financial Condition 2014M47 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/north-bellmore-union-free-school-district-financial-condition-2014m-47Hilton Central School District – Payroll and Leave Accruals (2016M-220)
… Purpose of Audit The purpose of our audit was to review the District’s payroll and leave … employees to recertify or resubmit time sheets when they need to be adjusted because of an error. Perform periodic …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/hilton-central-school-district-payroll-and-leave-accruals-2016m-220Highland Falls-Fort Montgomery Central School District – Financial Condition (2015M-341)
… Central School District is located in the Town of Highlands in Orange County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/highland-falls-fort-montgomery-central-school-district-financialHerkimer Central School District – Financial Condition (2016M-68)
… budgets or properly manage fund balance. The Board does not have a long-term plan in place but has hired a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/herkimer-central-school-district-financial-condition-2016m-68Harrisville Central School District – Claims Audit (2016M-215)
… of Croghan and Diana in Lewis County and the Towns of Fowler and Pitcairn in St. Lawrence County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/harrisville-central-school-district-claims-audit-2016m-215Harborfields Central School District – Claims Processing (2016M-38)
… Purpose of Audit The purpose of our audit was to evaluate the District’s claims audit … Central School District is located in the Town of Huntington, Suffolk County. The District, which operates … students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/harborfields-central-school-district-claims-processing-2016m-38Lyons Central School District – Multiyear Planning (2015M-337)
… Background The Lyons Central School District is located in the Towns of Lyons, Arcadia, Galen, Rose and Sodus in Wayne County, the Town of Junius in Seneca County and the Town of Phelps in Ontario County. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/lyons-central-school-district-multiyear-planning-2015m-337East Moriches Union Free School District – Claims Processing (2016M-273)
… The purpose of our audit was to examine claims processing for the period July 1, 2014 through May 31, 2016. Background … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $25.8 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/east-moriches-union-free-school-district-claims-processing-2016m-273Cortland Enlarged City School District – Fund Balance (2017M-65)
… The Cortland Enlarged City School District is located in the City of Cortland and the Towns of Cortlandville, Harford, Lapeer and Virgil in Cortland County and the Town of Dryden in Tompkins County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/cortland-enlarged-city-school-district-fund-balance-2017m-65Gilbertsville-Mount Upton Central School District – Cafeteria Operations (2015M-351)
… the District’s cafeteria operations were managed properly for the period July 1, 2014 through September 29, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $9 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/gilbertsville-mount-upton-central-school-district-cafeteria-operationsBethlehem Central School District – Credit Cards (2017M-41)
… Purpose of Audit The purpose of our audit was to determine if District credit card claims … Bethlehem Central School District is located in the Towns of Bethlehem and New Scotland in Albany County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/bethlehem-central-school-district-credit-cards-2017m-41Green Tech High Charter School – Payroll (2023M-157)
… officials accurately paid employees’ salaries and wages. Key Findings Officials: Made payroll calculation errors … coverage payments totaling $17,700 made to 44 employees. Key Recommendations Issue and maintain payroll status change …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/22/green-tech-high-charter-school-payroll-2023m-157Town of Chester – Property Tax Exemptions (2016M-325)
… Purpose of Audit The purpose of our audit was to review the Town’s property tax exemption … 1, 2015 through August 2, 2016. Background The Town of Chester is in Orange County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-chester-property-tax-exemptions-2016m-325Town of Franklin – Financial Operations (2014M-32)
… segregated. File the annual financial report with OSC and the Town Clerk within the statutory time period. …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-franklin-financial-operations-2014m-32Northeastern Clinton Central School District – Transportation State Aid (2024M-47)
… once we informed officials of this risk, the School Business Manager (Business Manager) promptly filed accurate aid applications … submitting transportation aid applications. Monitor the Business Manager’s work to ensure that she accurately …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/northeastern-clinton-central-school-district-transportation-state-aidCattaraugus County – Court and Trust Funds (2014M-85)
… examine the County’s controls to safeguard and account for court and trust funds for the period of January 1, 2011 through January 1, 2014. Background Pursuant to a court order, certain assets may be provided to the court and …
https://www.osc.ny.gov/local-government/audits/county/2014/04/11/cattaraugus-county-court-and-trust-funds-2014m-85