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Hamilton Central School District – School Lunch Fund Financial Condition (2016M-136)

… Audit The purpose of our audit was to examine the school lunch fund’s financial condition for the period July 1, 2014 … Board of Education. Budgeted appropriations for the school lunch fund for the 2015-16 fiscal year totaled $269,000. Key … standards. Without general fund subsidies, the school lunch fund’s operating deficits would average about $70,000 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hamilton-central-school-district-school-lunch-fund-financial-condition

New Hartford Central School District – Payroll (2021M-149)

… accurately paid employees’ salary and wages. Key Findings Our audit found that District officials accurately paid $3.1 … the payroll clerk’s work. District officials agreed with our recommendations and have initiated, or indicated they …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/new-hartford-central-school-district-payroll-2021m-149

Keene Central School District – Transportation State Aid (2021M-63)

… two. Officials did not establish adequate procedures to ensure the District applied for all State aid for new bus … buses identified in this report. Implement procedures to ensure transportation aid applications are accurately … an annual reconciliation of transportation aid expected to be received with actual amounts received. District …

https://www.osc.ny.gov/local-government/audits/school-district/2021/07/30/keene-central-school-district-transportation-state-aid-2021m-63

Van Hornesville-Owen D. Young Central School District – Financial Management (2020M-125)

… financial plan. District officials generally agreed with our recommendations and indicated they planned to take corrective action. Appendix B includes our comment on an issue raised in the District’s response …

https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/van-hornesville-owen-d-young-central-school-district-financial-management

Phelps-Clifton Springs Central School District – Fuel Purchasing (2021M-19)

… charges paid. District officials agreed in part with our recommendations and indicated they will implement corrective action. Appendix B includes our comments on issues raised in the District’s response …

https://www.osc.ny.gov/local-government/audits/school-district/2021/04/16/phelps-clifton-springs-central-school-district-fuel-purchasing-2021m-19

Dalton-Nunda Central School District – Financial Management (2020M-92)

… statutes and a Board-approved comprehensive reserve plan. District officials generally agreed with our …

https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/dalton-nunda-central-school-district-financial-management-2020m-92

Town of Webb Union Free School District – Fund Balance (2016M-140)

… November 30, 2015. Background The Town of Webb Union Free School District is located in the Town of Webb in Herkimer … Town of Webb Union Free School District Fund Balance 2016M140 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/town-webb-union-free-school-district-fund-balance-2016m-140

Chautauqua Lake Central School District – Nonresident Tuition (2016M-7)

… November 19, 2015. Background The Chautauqua Lake Central School District is located in the Towns of Chautauqua, … Key Findings The District under-billed Ripley Central School District by $41,125. One nonresident student was not … Chautauqua Lake Central School District Nonresident Tuition 2016M7 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/chautauqua-lake-central-school-district-nonresident-tuition-2016m-7

Three Village Central School District – Financial Operations (2021M-141)

… District officials did not: Properly assign administrative and user access rights to the financial software. Establish … Present all claims to the claims auditor for review and approval prior to payment. At least $37.9 million in … financial software policy, ensure all claims are audited and approved prior to payment and segregate the Treasurer’s …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/three-village-central-school-district-financial-operations-2021m-141

East Syracuse Minoa Central School District – Information Technology (2020M-174)

… Objective Determine whether East Syracuse Minoa Central School District (District) officials established adequate … Determine whether East Syracuse Minoa Central School District District officials established adequate …

https://www.osc.ny.gov/local-government/audits/school-district/2021/06/04/east-syracuse-minoa-central-school-district-information-technology-2020m

Cincinnatus Central School District – Procurement (2021M-111)

… As a result, goods and services may not have been procured in a manner that ensured the economical use of public funds. …

https://www.osc.ny.gov/local-government/audits/school-district/2021/10/01/cincinnatus-central-school-district-procurement-2021m-111

Seaford Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-36)

… did not provide mental health training as required to all staff for the 2020-21 school year by September 15, 2020 per New … components of mental health that educators should know were not included in the District’s training offered to …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/seaford-union-free-school-district-mental-health-training-component-new

Middle Country Central School District – Extra-Classroom Activity Funds (2022M-160)

… District (District) officials provided proper oversight of extra-classroom activity (ECA) funds. Key Findings The … detection . It also compromises the Board’s ability to monitor the financial operations of the ECA clubs. The … central treasurer and faculty auditor and did not appoint a faculty counselor. Ensure each club maintained a separate …

https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/middle-country-central-school-district-extra-classroom-activity-funds

West Seneca Central School District - Community Education (2019M-241)

… January 2020, the vendor reimbursed the District for the lost revenue. The Board did not adopt written enforcement …

https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/west-seneca-central-school-district-community-education-2019m-241

Chenango Valley Central School District -- Budget Review (B19-4-2)

The purpose of our budget review was to provide an independent evaluation of the Districts proposed budget for the 201920 fiscal year

https://www.osc.ny.gov/local-government/audits/school-district/2019/04/12/chenango-valley-central-school-district-budget-review-b19-4-2

Brocton Central School District – Purchasing (2015M-305)

… Background The Brocton Central School District is located in the Towns of Portland, Stockton and Pomfret in Chautauqua County. The District, which operates one school …

https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/brocton-central-school-district-purchasing-2015m-305

Greenburgh Eleven Union Free School District – Financial Condition (2015M-194)

… our audit was to review the District’s financial condition for the period July 1, 2013 through April 21, 2015. … a seven-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $14 …

https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/greenburgh-eleven-union-free-school-district-financial-condition-2015m

Smithtown Central School District – Claims Processing and Travel-Related Expenses (2021M-25)

… purposes, and properly audited and approved prior to payment, and that any travel expenses were reasonable. Key … purposes and properly audited and approved prior to payment. However, the Board could have saved the District … agreed with our recommendations and indicated they plan to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/smithtown-central-school-district-claims-processing-and-travel-related