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Marcellus Central School District – Procurement (2016M-230)

… and District officials did not always retain the necessary quote documentation with purchase requisitions as required by …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/marcellus-central-school-district-procurement-2016m-230

Clyde-Savannah Central School District – Financial Condition (2015M-338)

… two schools with approximately 840 students, is governed by an elected nine-member Board of Education. Budgeted …

https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/clyde-savannah-central-school-district-financial-condition-2015m-338

New Lebanon Central School District – Financial Condition (2015M-222)

… period July 1, 2013 through June 30, 2015. Background The New Lebanon Central School District is located in the Town of New Lebanon, Columbia County. The District, which operates … New Lebanon Central School District Financial Condition …

https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/new-lebanon-central-school-district-financial-condition-2015m-222

Barker Central School District – Purchasing (2016M-208)

… Purpose of Audit The purpose of our audit was to review the District’s purchasing practices for the period … Key Recommendations Revise the purchasing policy to indicate when competitive quotes are required and describe the documentation that should be attached to each claim. Communicate the purchasing policy for securing …

https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/barker-central-school-district-purchasing-2016m-208

Babylon Union Free School District – Financial Condition (2015M-323)

… 2015. Background The Babylon Union Free School District is located in the Town of Babylon, Suffolk County. The … operates three schools with approximately 2,000 students, is governed by an elected seven-member Board of Education. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/babylon-union-free-school-district-financial-condition-2015m-323

Eastport-South Manor Central School District – Financial Software User Access (2014M-379)

… outlining how user access rights should be established or modified. District officials designated the Assistant …

https://www.osc.ny.gov/local-government/audits/school-district/2015/03/20/eastport-south-manor-central-school-district-financial-software-user

Randolph Central School District – Financial Management (2014M-20)

… Background The Randolph Central School District is located in the Towns of Coldspring, Conewango, Leon, Napoli, Randolph, Red House and South Valley in Cattaraugus County and the Towns of Ellington and Poland in Chautauqua County. The District is governed by an elected …

https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/randolph-central-school-district-financial-management-2014m-20

Port Byron Central School District – Financial Condition (2014M-71)

… The Port Byron Central School District is located in the Village of Port Byron and the Towns of Mentz, Montezuma, Conquest, Throop and Brutus in Cayuga County and the Town of Savannah in Wayne County. The District, which is governed by an …

https://www.osc.ny.gov/local-government/audits/school-district/2014/07/03/port-byron-central-school-district-financial-condition-2014m-71

Lewiston-Porter Central School District – Financial Condition (2014M-202)

… audit was to evaluate the District’s financial condition for the period July 1, 2010 through June 6, 2014. Background … with approximately 2,100 students. Budgeted appropriations for the 2014-15 fiscal year total approximately $41 million. … depleted. The District realized negative budget variances for revenues from fiscal years ending 2011 through 2013 and …

https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/lewiston-porter-central-school-district-financial-condition-2014m-202

Canandaigua City School District – Procurement of Professional Services (2015M-133)

… 5, 2015. Background The Canandaigua City School District is located in the City of Canandaigua in Ontario County. The District is governed by an elected nine-member Board. The District …

https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/canandaigua-city-school-district-procurement-professional-services-2015m

State Agencies Bulletin No. 342

… To notify agencies of AC-230 (Report of Check Returned for Refund or Exchange) procedures and deadlines. Processing … do not return any payroll checks to OSC for a partial refund if either of the following situations exist: The … To notify agencies of AC230 Report of Check Returned for Refund or Exchange procedures and deadlines …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/342-year-end-processing-and-deadlines-returned-paychecks-ac-230s

Jefferson-Lewis-Hamilton-Herkimer-Oneida Board of Cooperative Educational Services – Procurement (2022M-128)

… whether Jefferson-Lewis-Hamilton- Herkimer-Oneida Board of Cooperative Educational Services (BOCES) officials used … Have support that they obtained the required number of quotes for six purchases totaling $39,758. Use a … whether JeffersonLewisHamiltonHerkimerOneida Board of Cooperative Educational Services BOCES officials used …

https://www.osc.ny.gov/local-government/audits/boces/2022/12/02/jefferson-lewis-hamilton-herkimer-oneida-board-cooperative-educational-services

Village of Cohocton – Cash Receipts (2015M-63)

… 12, 2015. Background The Village of Cohocton is located in the Town of Cohocton, Steuben County and has a population …

https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-cohocton-cash-receipts-2015m-63

Plattsburgh City School District – Internal Controls Over Payroll (2013M-74)

… Purpose of Audit The purpose of our audit was to determine if the District had … 31, 2012. Background The Plattsburgh City School District is located in the City of Plattsburgh, Clinton County. The District is governed by the Board of Education which comprises nine …

https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/plattsburgh-city-school-district-internal-controls-over-payroll-2013m-74

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

… 1, 2015. Background The Starpoint Central School District is located in the Towns of Cambria, Lockport, Pendleton, … operates four schools with approximately 2,700 students, is governed by an elected nine-member Board of Education. …

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

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

… Purpose of Audit The purpose of our audit was to determine the adequacy of District controls over the collection of retiree health …

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

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

… members. Budgeted expenditures for the 2012-13 fiscal year are approximately $8.4 million, funded primarily with real property taxes and …

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)

… management of the District’s financial condition for the period July 1, 2014 through December 3, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $24.7 … funded and when they would be used. The District’s reserve for compensated absences was overfunded. Key Recommendations …

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