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City of Rochester – Code of Ethics and Procedures – Follow Up (S4-09-116-F)

… Purpose of Review The purpose of our review was to assess the City’s progress, as of September 2012, in …

https://www.osc.ny.gov/local-government/audits/city/2013/06/21/city-rochester-code-ethics-and-procedures-follow-s4-09-116-f

Windsor Central School District – Cafeteria Operations (2016M-130)

… District officials’ management of the school lunch fund for the period July 1, 2014 through February 23, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $36.1 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/windsor-central-school-district-cafeteria-operations-2016m-130

Unadilla Valley Central School District – Special Education Services (2016M-47)

… special education services in a cost-effective manner for the period July 1, 2013 through June 30, 2015. Background … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $18.6 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/unadilla-valley-central-school-district-special-education-services-2016m

Ulster Board of Cooperative Educational Services – Internal Controls Over Purchasing (2016M-158)

… to evaluate the effectiveness of the procurement process for the period July 1, 2014 through December 22, 2015. … boards of the component districts. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $51.5 … the use of competition, such as requests for proposals, in procuring professional services. Key Recommendation Revise …

https://www.osc.ny.gov/local-government/audits/boces/2016/07/08/ulster-board-cooperative-educational-services-internal-controls-over-purchasing

Le Roy Central School District – Payroll (2016M-412)

… has not adopted written policies and District officials have not developed written procedures over the payroll …

https://www.osc.ny.gov/local-government/audits/school-district/2017/02/10/le-roy-central-school-district-payroll-2016m-412

South Mountain Hickory Common School District – Cash Disbursements (2016M-109)

… Purpose of Audit The purpose of our audit was to evaluate the effectiveness of the District’s cash …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/south-mountain-hickory-common-school-district-cash-disbursements-2016m

Ravena-Coeymans-Selkirk Central School District – Payroll (2015M-326)

… reviews and certifies the payrolls; however, he does not perform the review and certification prior to the …

https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/ravena-coeymans-selkirk-central-school-district-payroll-2015m-326

Washington-Saratoga-Warren-Hamilton-Essex Board of Cooperative Educational Services – Procurement (2016M-33)

… Purpose of Audit The purpose of our audit was to evaluate the BOCES’ procurement practices for the period … more than 150 educational and administrative services to its 31 component school districts and is governed by an …

https://www.osc.ny.gov/local-government/audits/boces/2016/04/29/washington-saratoga-warren-hamilton-essex-board-cooperative-educational-services

Valley Central School District – Financial Condition (2014M-58)

… financial condition and the Board’s budgeting practices for the period July 1, 2012 through August 5, 2013. … 2012-13 fiscal year. Budgeted general fund appropriations for 2012-13 totaled approximately $90 million. Key Findings …

https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/valley-central-school-district-financial-condition-2014m-58

Piseco Common School District – Claims Auditing (2015M-230)

… is governed by an elected three-member Board of Education, does not operate a school, and its 30 students attend schools …

https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/piseco-common-school-district-claims-auditing-2015m-230

Cobleskill-Richmondville Central School District – Special Education Services (2015M-345)

… Purpose of Audit The purpose of our audit was to determine whether the District provided cost-effective … provided cost-effective special education services to its students and the rates it charged other districts were …

https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/cobleskill-richmondville-central-school-district-special-education

Cheektowaga Central School District – Employee Compensation and Benefit Payments (2016M-197)

… Purpose of Audit The purpose of our audit was to examine the District’s process and procedures over …

https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/cheektowaga-central-school-district-employee-compensation-and-benefit

Chazy Union School District – Payroll (2015M-252)

… Purpose of Audit The purpose of our audit was to evaluate the accuracy of the District’s payroll payments … officials established adequate procedures for payroll to ensure employees were accurately paid at their approved …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/chazy-union-school-district-payroll-2015m-252

Arlington Central School District – Cooperative Services Computer Inventory (2015M-317)

… approximately $194 million. Key Finding District officials have established adequate controls over the computer …

https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/arlington-central-school-district-cooperative-services-computer-inventory

East Greenbush Central School District – Claims Processing (2015M-302)

… was to examine the District’s claims auditing process for the period July 1, 2014 through August 31, 2015. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $88 million. … that claims are adequately documented and supported, for legitimate District purposes and approved prior to …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/east-greenbush-central-school-district-claims-processing-2015m-302

Katonah-Lewisboro Union Free School District – Procurement of Professional Services (2016M-193)

… and procedures used to procure professional services for the period July 1, 2014 through April 6, 2016. Background … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled $108.7 million. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/katonah-lewisboro-union-free-school-district-procurement-professional

Island Trees Union Free School District – Overtime (2016M-389)

… our audit was to evaluate the District’s use of overtime for the period July 1, 2015 through June 30, 2016. Background … seven-member Board of Education. Operating expenditures for the 2015-16 fiscal year totaled approximately $58.6 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/island-trees-union-free-school-district-overtime-2016m-389

Minerva Central School District – Payroll (2016M-18)

… and procedures to ensure that employee pay was accurate for the period July 1, 2014 through November 30, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $4.8 million. … District officials implemented appropriate procedures for processing payroll to ensure that employee salaries and …

https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/minerva-central-school-district-payroll-2016m-18