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City of Mount Vernon – Payroll (2014M-347)

… of employee time and attendance and leave accruals for the period January 1, 2013 through April 21, 2014. … has approximately 900 employees. Budgeted appropriations for 2014 were approximately $96 million, of which … City Comptroller has not established standard procedures for all departments concerning the reporting and recording of …

https://www.osc.ny.gov/local-government/audits/city/2015/02/13/city-mount-vernon-payroll-2014m-347

PUC Achieve Charter School – Board Oversight (2016M-316)

… 2016. Background The PUC Achieve Charter School, located in the City of Rochester in Monroe County, is a public school financed by local, State … Trustees, provided education to approximately 85 students in grade five during the 2014-15 school year. Operating …

https://www.osc.ny.gov/local-government/audits/school-district/2017/05/05/puc-achieve-charter-school-board-oversight-2016m-316

Peru Central School District – Extra-Classroom Activity Funds (2017M-69)

… cash collections and disbursements were properly accounted for for the period July 1, 2015 through January 31, 2017. … Background The Peru Central School District is located in the Towns of Ausable, Black Brook, Peru, Plattsburgh, …

https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/peru-central-school-district-extra-classroom-activity-funds-2017m-69

Pleasantville 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. … a reserve fund policy stating how much would be set aside in each reserve, how each reserve would be funded …

https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/pleasantville-union-free-school-district-financial-condition-2015m-311

Pembroke Central School District – Financial Management (2016M-31)

… Purpose of Audit The purpose of our audit was to review the District’s management of financial activities … years’ budgets. Four of the District’s reserves appear to be overfunded or contain funds that are improperly … and the use of fund balance in the annual budgets to avoid raising more real property taxes than necessary. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/pembroke-central-school-district-financial-management-2016m-31

Patchogue-Medford Union Free School District – Leave Accruals (2016M-236)

… and reviewing leave accruals. The District allowed 10-month employees to accrue five days of personal leave …

https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/patchogue-medford-union-free-school-district-leave-accruals-2016m-236

Wilson Central School District – Reserves and Fuel Accountability (2016M-44)

… Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $24.9 million. Key Findings Four …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/wilson-central-school-district-reserves-and-fuel-accountability-2016m-44

Silver Creek Central School District – Financial Condition (2015M-321)

… Education. Budgeted appropriations for the 2015-16 fiscal year total $22.8 million. Key Finding District officials annually … appropriations by an average of 7 percent each year. As of June 30, 2015, the District’s unrestricted fund …

https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/silver-creek-central-school-district-financial-condition-2015m-321

Union-Endicott Central School District – Financial Management (2016M-100)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Central School District is located in the Town of Union in Broome County and the Town of Owego in Tioga County. The District, which operates six …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/union-endicott-central-school-district-financial-management-2016m-100

Oxford Academy and Central School District – Financial Management (2016M-6)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management practices for the period … with appropriated fund balance that will not be used to fund operations. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/oxford-academy-and-central-school-district-financial-management-2016m-6

Cazenovia Central School District – Financial Condition (2015M-327)

… The Cazenovia Central School District is located in the Towns of Cazenovia, Fenner, Georgetown, Lincoln, Nelson and Sullivan in Madison County and the Town of Pompey in Onondaga County. The District operates three schools with …

https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/cazenovia-central-school-district-financial-condition-2015m-327

Naples Central School District – Online Banking (2015M-143)

… protection of the District’s assets and could improve best practices by enabling alerts and other security measures …

https://www.osc.ny.gov/local-government/audits/school-district/2015/09/11/naples-central-school-district-online-banking-2015m-143

Cato-Meridian Central School District – Procurement of Professional Services (2016M-13)

… January 8, 2016. Background The Cato-Meridian Central School District is located in the Towns of Cato, Conquest, … CatoMeridian Central School District Procurement of Professional Services 2016M13 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/cato-meridian-central-school-district-procurement-professional-services

Campbell-Savona Central School District – Budget Review (B2-16-6)

… Purpose of Budget Review The purpose of our budget review was to determine whether the significant …

https://www.osc.ny.gov/local-government/audits/school-district/2016/04/13/campbell-savona-central-school-district-budget-review-b2-16-6

Monroe 2-Orleans Board of Cooperative Educational Services – Software Management (2015M-56)

… Purpose of Audit The purpose of our audit was to assess the Monroe 2-Orleans Board of Cooperative … certain programs or did not have sufficient documentation to provide evidence that it had purchased licenses for these … and licenses purchased. Monitor user activity to ensure compliance with the BOCES’ acceptable use policy. …

https://www.osc.ny.gov/local-government/audits/boces/2015/09/04/monroe-2-orleans-board-cooperative-educational-services-software-management-2015m

Minisink Valley Central School District – Financial Condition (2016M-26)

… June 30, 2015. Background The Minisink Valley Central School District is located in the Towns of Greenville, … Minisink Valley Central School District Financial Condition 2016M26 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/minisink-valley-central-school-district-financial-condition-2016m-26

Penfield Central School District – Financial Management (2015M-162)

… School District is located in the Towns of Penfield, Brighton, Perinton and Pittsford in Monroe County and the …

https://www.osc.ny.gov/local-government/audits/school-district/2015/11/30/penfield-central-school-district-financial-management-2015m-162

Niagara Falls City School District – Fuel Accountability (2015M-178)

… Purpose of Audit The purpose of our audit was to evaluate the Board’s oversight of fuel delivered to the transportation contractors’ facilities for the period … purposes. District officials permitted the contractor to control the entire fuel accountability process. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/niagara-falls-city-school-district-fuel-accountability-2015m-178