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Dolgeville Central School District – System Access Controls (2016M-265)

… Purpose of Audit The purpose of our audit was to examine information technology access … Dolgeville Central School District is located in the Towns of Fairfield, Manheim and Salisbury in Herkimer County and …

https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/dolgeville-central-school-district-system-access-controls-2016m-265

Gilboa-Conesville Central School District – Oversight of Portable Devices (2015M-344)

… to monitor the use of portable devices when they are taken off-site. Key Recommendations Ensure that … responsible for maintaining the inventory list as items are acquired, moved from one location to another or disposed … in a timely manner. Ensure that adequate procedures are in place to monitor the use of portable devices when they …

https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/gilboa-conesville-central-school-district-oversight-portable-devices

Chenango Valley Central School District -- Budget Review (B17-4-5)

… of Budget Review The purpose of our budget review was to provide an independent evaluation of the District’s … Chapter 260 of the Laws of 2008 authorizes the District to issue debt totaling $3.5 million to liquidate the accumulated deficit in the District’s …

https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/chenango-valley-central-school-district-budget-review-b17-4-5

Franklin Square Union Free School District – Fund Balance (2016M-129)

… appear that the District needed to both raise the tax levy and use fund balance to close projected budget gaps. Key … unassigned fund balance complies with the statutory limits and reduce the amount of surplus fund balance in a manner …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/franklin-square-union-free-school-district-fund-balance-2016m-129

Lake George Central School District – Internal Controls Over Payroll (2013M-122)

… July 1, 2011, through January 31, 2013. Background The Lake George Central School District is located in the Village of Lake George and the Towns of Lake George, Queensbury, Bolton, and Fort Ann in Warren and … Lake George Central School District Internal Controls Over …

https://www.osc.ny.gov/local-government/audits/school-district/2013/08/02/lake-george-central-school-district-internal-controls-over-payroll-2013m

Fabius-Pompey Central School District – Information Technology (2016M-237)

… The Fabius-Pompey Central School District is located in the Towns of Cazenovia, Cuyler, Fabius, LaFayette and … Findings Of 927 user accounts, 111 had not been used to log on to the District’s computer system in at least six … and servers to display a banner when users attempt to log on. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/fabius-pompey-central-school-district-information-technology-2016m-237

East Williston Union Free School District – Extra-Classroom Activities (2016M-103)

… Nassau County. The District, which operates three schools with approximately 1,700 students, is governed by an elected …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/east-williston-union-free-school-district-extra-classroom-activities

East Rockaway Union Free School District – Purchasing (2015M-253)

… Purpose of Audit The purpose of our audit was to review the District’s practices and … Rockaway Union Free School District is located in the Town of Hempstead in Nassau County. The District, which operates …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/east-rockaway-union-free-school-district-purchasing-2015m-253

Delaware Academy Central School District at Delhi – Fund Balances (2016M-36)

… 1, 2014 through November 9, 2015. Background The Delaware Academy Central School District at Delhi is located in the … Delaware Academy Central School District at Delhi Fund Balances 2016M36 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/delaware-academy-central-school-district-delhi-fund-balances-2016m-36

Cooperstown Central School District – School Lunch Fund Financial Condition (2016M-86)

… to determine whether District officials managed the school lunch fund’s financial condition for the period July 1, 2014 … with Milford Central School District to manage its school lunch operations. Budgeted appropriations for the school lunch fund for the 2015-16 fiscal year totaled $422,000. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cooperstown-central-school-district-school-lunch-fund-financial-condition

Hermon-DeKalb Central School District – Segregation of Duties (2016M-35)

… and nonpayroll disbursements procedures. The Business Manager has the ability to control all phases of nonpayroll transactions. The Business Manager has full administrative rights to the District’s … review of journal entries prepared by the Business Manager. System administrator responsibilities should be …

https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/hermon-dekalb-central-school-district-segregation-duties-2016m-35

Oppenheim-Ephratah Central School District – Business Office Operations (2013M-70)

… year are approximately $8.4 million, funded primarily with real property taxes and State aid. Key Finding The …

https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/oppenheim-ephratah-central-school-district-business-office-operations

Greene Central School District – Financial Condition (2016M-17)

… Cortland County. The District, which operates four schools with approximately 1,070 students, is governed by an elected …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greene-central-school-district-financial-condition-2016m-17

Greenburgh Central School District – Payroll and Reserve Funds (2016M-242)

… Purpose of Audit The purpose of our audit was to examine the District’s payroll procedures and reserve … written payroll-processing procedures for employees to follow. Implement compensating controls to address the lack of segregation of duties in the payroll …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/greenburgh-central-school-district-payroll-and-reserve-funds-2016m-242

City of Jamestown – Financial Condition (2016M-298)

… realistic estimates and fund recurring expenditures with recurring revenues. Develop and regularly update a …

https://www.osc.ny.gov/local-government/audits/city/2016/09/30/city-jamestown-financial-condition-2016m-298

South Kortright Central School District – Retiree Health Insurance Contributions (2016M-148)

… Delaware County. The District, which operates one school with approximately 395 students, is governed by an elected …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/south-kortright-central-school-district-retiree-health-insurance

Somers Central School District – Fixed Assets (2016M-74)

… Purpose of Audit The purpose of our audit was to review controls over the District’s fixed assets and information technology equipment for the period July 1, …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/somers-central-school-district-fixed-assets-2016m-74

Starpoint Central School District – Financial Condition (2015M-266)

… Niagara County. The District, which operates four schools with approximately 2,700 students, is governed by an elected … in a manner that benefits the taxpayers and in accordance with applicable statutory provisions. Properly report and use …

https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/starpoint-central-school-district-financial-condition-2015m-266