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

… 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

Lockport City School District – Monitoring Transportation Contracts and Costs (2015M-200)

… solicited bids or proposals for primary transportations services and the transportation consultant did not provide all of the services which appeared to be his responsibility. The mileage … vendor to submit records to support the total number of daily route miles used in calculating the District’s annual …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/lockport-city-school-district-monitoring-transportation-contracts-and

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

Greene Central School District Financial Condition 2016M17

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

Franklinville Central School District – Financial Management (2017M-49)

… of Farmersville, Franklinville, Humphrey, Ischua, Lyndon and Machias in Cattaraugus County. The District, which is … portion was actually used to finance operations. The Board and District officials have allowed unrestricted fund balance … written policy or plan for establishing, funding and using reserve funds. …

https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/franklinville-central-school-district-financial-management-2017m-49

East Moriches Union Free School District -- Budget Review (B17-7-4)

… Local Finance Law Section 10.10 requires municipalities and school districts that have been authorized to issue … the local government is authorized to issue obligations and for each subsequent fiscal year during which the deficit … year. Key Finding We found that the significant revenue and expenditure projections in the proposed budget are …

https://www.osc.ny.gov/local-government/audits/school-district/2017/04/05/east-moriches-union-free-school-district-budget-review-b17-7-4

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

… School District is located in the Towns of Fairfield, Manheim and Salisbury in Herkimer County and the Towns of …

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

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 general fund and food service fund as of June 30, 2008. New York State Local …

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

Jefferson Central School District – Fund Balances (2015M-236)

Jefferson Central School District Fund Balances 2015M236

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/jefferson-central-school-district-fund-balances-2015m-236

Jamesville-Dewitt Central School District – Procurement (2016M-264)

… Background The Jamesville-Dewitt Central School District is located in the Towns of Dewitt, LaFayette, Manlius, … operates five schools with approximately 2,940 students, is governed by an elected nine-member Board of Education. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/jamesville-dewitt-central-school-district-procurement-2016m-264

Huntington Union Free School District – Financial Condition (2015M-356)

… 2015. Background The Huntington Union Free School District is located in the Town of Huntington in Suffolk County. The … operates eight schools with approximately 4,650 students, is governed by an elected seven-member Board of Education. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/huntington-union-free-school-district-financial-condition-2015m-356

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

… 2015. Background The Hermon-DeKalb Central School District is located in the Towns of Canton, DeKalb, Hermon and Russell … which operates one school with approximately 400 students, is governed by an elected nine-member Board of Education. …

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)

… (District) is located in the Towns of Oppenheim, Ephratah, Johnstown, and Stratford in Fulton County and the Town of …

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

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

… of Audit The purpose of our audit was to determine if the District established effective internal controls over payroll … 31, 2013. Background The Lake George Central School District is located in the Village of Lake George and the … and Fort Ann in Warren and Washington Counties. The District is governed by the Board of Education which …

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)

… 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)

… review the District’s cash receipt process over ECA funds for the period July 1, 2014 through September 30, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $56 million. … are not always deposited in a timely manner. Bank deposit slips are usually not prepared by the ECA clubs as required …

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)

… District officials did not always retain necessary quote documentation with the claim vouchers. Key …

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

Eastchester Union Free School District – Financial Management (2016M-59)

… Background The Eastchester Union Free School District is located in the Town of Eastchester, Westchester County. … operates five schools with approximately 3,200 students, is governed by an elected nine-member Board of Education. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/eastchester-union-free-school-district-financial-management-2016m-59

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

… Background The Delaware Academy Central School District at Delhi is located in the Towns of Andes, Bovina, Delhi, Franklin, Hamden, Kortright and Meredith, Delaware … 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