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Jamesville-Dewitt Central School District – Procurement (2016M-264)
… for the 2015-16 fiscal year totaled $52.5 million. Key Findings The District’s purchasing policy does not … costing less than the competitive bidding thresholds. Key Recommendations Amend the purchasing policy to include …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/jamesville-dewitt-central-school-district-procurement-2016m-264Huntington Union Free School District – Financial Condition (2015M-356)
… for the 2015-16 fiscal year are $120.4 million. Key Findings From 2012-13 through 2014-15, total actual … increased beyond 4 percent of the ensuing year’s budget. Key Recommendations Develop procedures to ensure it adopts …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/huntington-union-free-school-district-financial-condition-2015m-356Hermon-DeKalb Central School District – Segregation of Duties (2016M-35)
… 1, 2014 through August 31, 2015. Background The Hermon-DeKalb Central School District is located in the Towns of Canton, DeKalb, Hermon and Russell in St. Lawrence County. The District, which operates one school with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/hermon-dekalb-central-school-district-segregation-duties-2016m-35Oppenheim-Ephratah Central School District – Business Office Operations (2013M-70)
… funded primarily with real property taxes and State aid. Key Finding The District established adequate internal … reviews of the work performed as mitigating controls. Key Recommendation There are no recommendations for this …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/oppenheim-ephratah-central-school-district-business-office-operationsLake George Central School District – Internal Controls Over Payroll (2013M-122)
… of the total general fund’s $20 million of expenditures. Key Finding We commend District officials for establishing … received only the benefits to which they were entitled. Key Recommendation There are no recommendations for this …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/02/lake-george-central-school-district-internal-controls-over-payroll-2013mEast Williston Union Free School District – Extra-Classroom Activities (2016M-103)
… Findings The Central Treasurer did not issue pre-numbered duplicate receipts for all funds placed in her custody. Funds …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/east-williston-union-free-school-district-extra-classroom-activitiesEast Rockaway Union Free School District – Purchasing (2015M-253)
… the 2015-16 fiscal year total approximately $38 million. Key Findings The District did not always use competition when … necessary quote documentation with the claim vouchers. Key Recommendations Ensure that District officials and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/east-rockaway-union-free-school-district-purchasing-2015m-253Camden Central School District – Financial Condition (2016M-51)
… the 2015-16 fiscal year total approximately $51.2 million. Key Findings The Board did not develop reasonable budgets. … maintained excessive balances in three reserve funds. Key Recommendations Adopt budgets with realistic estimates of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/camden-central-school-district-financial-condition-2016m-51Barker Central School District – Purchasing (2016M-208)
… 2014-15 fiscal year totaled approximately $16.8 million. Key Findings The District’s written purchasing policy does … for purchases under the competitive bidding thresholds. Key Recommendations Revise the purchasing policy to indicate …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/barker-central-school-district-purchasing-2016m-208Babylon Union Free School District – Financial Condition (2015M-323)
… the 2015-16 fiscal year total approximately $48.8 million. Key Findings Because the District consistently overestimated … of its four reserve funds, and one fund was overfunded. Key Recommendations Use the surplus unrestricted fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/babylon-union-free-school-district-financial-condition-2015m-323Kings Park Central School District – Fuel Inventory (2015M-282)
… periodically reconciled to all fuel used and physical fuel tank measurements. Require that all employees who use fuel …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/kings-park-central-school-district-fuel-inventory-2015m-282Amityville Union Free School District – Payroll (2016M-155)
… 2015-16 fiscal year totaled approximately $86.2 million. Key Findings Not all overtime was preapproved. Overtime … payroll process reviews the payroll prior to processing. Key Recommendations Implement procedures to properly control …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/amityville-union-free-school-district-payroll-2016m-155Alexander Central School District – Financial Condition (2015M-227)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … The Alexander Central School District is located in the Towns of Alexander, Batavia, Bethany and Darien in … approximately $670,000 in fund balance annually, which was not needed to fund operations due to operating surpluses. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/alexander-central-school-district-financial-condition-2015m-227Albion Central School District – Budgeting (2016M-80)
… the 2015-16 fiscal year totaled approximately $33 million. Key Findings While the District appropriated fund balance to … and unemployment insurance reserve were overfunded. Key Recommendations Develop realistic estimates of revenues, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/albion-central-school-district-budgeting-2016m-80Jasper-Troupsburg Central School District – Financial Condition (2015M-22)
… the 2014-15 fiscal year are approximately $11.5 million. Key Findings The Board has not adopted structurally balanced … certified public accounting firm for the last three years. Key Recommendations Develop and adopt budgets for the general …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/27/jasper-troupsburg-central-school-district-financial-condition-2015m-22Holland Central School District – Financial Management (2015M-58)
… appropriations for the 2014-15 year were $17.6 million. Key Findings District officials could not provide Board … $27,236 which appeared to be appropriate expenditures. Key Recommendations Develop and implement a comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/holland-central-school-district-financial-management-2015m-58Sullivan West Central School District – Financial Condition (2014M-40)
… the 2013-14 fiscal year totaled approximately $33 million. Key Findings District officials consistently overestimated … in excess of the amounts needed for authorized purposes. Key Recommendations Adopt budgets that include reasonable …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/15/sullivan-west-central-school-district-financial-condition-2014m-40Schenevus Central School District – Budgeting (2014M-123)
… 2013-14 fiscal year totaled approximately $7.73 million. Key Finding The Board did not adopt realistic budgets; actual … and debt service reserve funds contained excess moneys. Key Recommendation Adopt realistic budgets that are …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/schenevus-central-school-district-budgeting-2014m-123Randolph Central School District – Financial Management (2014M-20)
… Conewango, Leon, Napoli, Randolph, Red House and South Valley in Cattaraugus County and the Towns of Ellington …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/randolph-central-school-district-financial-management-2014m-20Portville Central School District – Financial Condition (2013M-384)
… for the 2013-14 fiscal year are approximately $16 million. Key Findings The Board failed to ensure that fund balance was … or other documentation validating the amounts retained. Key Recommendations Ensure that the unexpended surplus fund …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/portville-central-school-district-financial-condition-2013m-384