Search
Gowanda Central School District – Financial Management (2016M-368)
… 1, 2016. Background The Gowanda Central School District is located in Cattaraugus, Chautauqua and Erie Counties. The … operates three schools with approximately 1,175 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/gowanda-central-school-district-financial-management-2016m-368Worcester Central School District – Unassigned Fund Balance (2016M-1)
… Town of Harpersfield in Delaware County and the Towns of Decatur, Maryland, Westford and Worcester in Otsego County. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/worcester-central-school-district-unassigned-fund-balance-2016m-1Victor Central School District – Information Technology (2016M-117)
… address data backups. Adopt, distribute and periodically test and update a comprehensive disaster recovery plan that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/victor-central-school-district-information-technology-2016m-117Wells Central School District – Financial Condition Management (2017M-70)
… is located in the Towns of Arietta, Lake Pleasant, Hope and Wells in Hamilton County. The District, which has …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/wells-central-school-district-financial-condition-management-2017m-70Shoreham-Wading River Central School District – Financial Management (2017M-75)
… through December 31, 2016. Background The Shoreham-Wading River Central School District is located in the Towns of … ShorehamWading River Central School District Financial Management 2017M75 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/16/shoreham-wading-river-central-school-district-financial-management-2017mPhelps-Clifton Springs Central School District – Financial Condition (2016M-269)
… The Phelps-Clifton Springs Central School District is located in the Towns of Arcadia, Hopewell, Junius, Lyons, … operates two schools with approximately 1,580 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/phelps-clifton-springs-central-school-district-financial-condition-2016mParishville-Hopkinton Central School District – Financial Management (2017M-72)
… Purpose of Audit The purpose of our audit was to determine whether the Board and District officials adopted … 2015-16, which resulted in appropriated fund balance not being used. The Board did not adopt a reserve fund policy … and some reserves are overfunded. District officials have not developed comprehensive multiyear financial or …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/16/parishville-hopkinton-central-school-district-financial-management-2017mMorrisville-Eaton Central School District – Online Banking (2017M-98)
… was to determine whether District officials ensured online banking transactions were appropriate for the period July 1, … million. Key Findings The Board did not adopt an online banking policy defining authorization, process and monitoring of online banking transactions. District officials did not properly …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/morrisville-eaton-central-school-district-online-banking-2017m-98Otselic Valley Central School District – Capital Project (2015M-263)
… 1, 2011 through September 10, 2015. Background The Otselic Valley Central School District is located in the Chenango and … Otselic Valley Central School District Capital Project 2015M263 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/otselic-valley-central-school-district-capital-project-2015m-263Island Park Union Free School District – Information Technology Asset Management (2016M-270)
… IT inventory count, immediately identify or tag IT assets as District property upon receipt or immediately enter IT … has control over assets for their life cycle. Implement a policy that requires District officials to conduct annual physical inventory counts, update inventory records and take appropriate action …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/31/island-park-union-free-school-district-information-technology-assetMarcellus Central School District – Procurement (2016M-230)
… Purpose of Audit The purpose of our audit was to evaluate the District’s procurement practices for the … Ensure that required quotes are obtained and submitted to the purchasing agent with requisitions and retained with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/marcellus-central-school-district-procurement-2016m-230Plattsburgh City School District – Internal Controls Over Payroll (2013M-74)
Plattsburgh City School District Internal Controls Over Payroll 2013M74
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/plattsburgh-city-school-district-internal-controls-over-payroll-2013m-74Lockport City School District – Monitoring Transportation Contracts and Costs (2015M-200)
… the services which appeared to be his responsibility. The mileage information submitted by the transportation vendor …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/lockport-city-school-district-monitoring-transportation-contracts-andDelaware Academy Central School District at Delhi – Fund Balances (2016M-36)
… of appropriating unexpended surplus funds that will not be used. Adopt a reserve fund plan, review all reserve balances and transfer …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/delaware-academy-central-school-district-delhi-fund-balances-2016m-36Cooperstown Central School District – School Lunch Fund Financial Condition (2016M-86)
… Purpose of Audit The purpose of our audit was to determine whether District officials managed the school lunch fund’s financial condition for the period … equivalent, and identify potential areas where they could cut costs or enhance revenues. Key Recommendation Complete a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cooperstown-central-school-district-school-lunch-fund-financial-conditionClyde-Savannah Central School District – Financial Condition (2015M-338)
… Background The Clyde-Savannah Central School District is located in the Towns of Butler, Galen, Lyons, Rose and … operates two schools with approximately 840 students, is governed by an elected nine-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/clyde-savannah-central-school-district-financial-condition-2015m-338New Lebanon Central School District – Financial Condition (2015M-222)
… 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 two … New Lebanon Central School District Financial Condition 2015M222 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/new-lebanon-central-school-district-financial-condition-2015m-222Newburgh Preparatory Charter High School – Board Oversight and Disbursements (2015M-123)
Newburgh Preparatory Charter High School Board Oversight and Disbursements 2015M123
https://www.osc.ny.gov/local-government/audits/charter-school/2015/08/21/newburgh-preparatory-charter-high-school-board-oversight-and-disbursementsCattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services – Financial Management (2016M-77)
… Board of Cooperative Educational Services is a governmental entity covering 22 component school districts in a four-county area. BOCES is governed by a nine-member Board of Education elected by …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-financialVillage of Woodsburgh – Claims Processing and Information Technology (2015M-12)
… through May 31, 2014. Background The Village of Woodsburgh is located in the Town Of Hempstead, Nassau County, and has a population of approximately 780. The Village is governed by an elected five-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/village/2015/04/17/village-woodsburgh-claims-processing-and-information-technology-2015m-12