Search

Syracuse City School District – Claims Audit Process (2016M-290)

… of our audit was to examine the claims auditing process for the period July 1, 2014 through March 31, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $393 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/10/21/syracuse-city-school-district-claims-audit-process-2016m-290

Sherburne-Earlville Central School District – Fund Balance (2017M-19)

… Purpose of Budget Review The purpose of our audit was to review the District's financial management practices for … year’s appropriations. Key Recommendation Develop a plan to reduce the amount of available fund balance in a manner …

https://www.osc.ny.gov/local-government/audits/school-district/2017/03/10/sherburne-earlville-central-school-district-fund-balance-2017m-19

Penn Yan Central School District – Separation Payments (2015M-258)

… Purpose of Audit The purpose of our audit was to examine the District’s calculation of separation payments … Review and approve all separation payments prior to processing. … Penn Yan Central School District Separation …

https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/penn-yan-central-school-district-separation-payments-2015m-258

Panama Central School District – Financial Management (2016M-271)

… Purpose of Audit The purpose of our audit was to review the … Background The Panama Central School District is located in the Towns of Busti, Harmony, North Harmony and Sherman in Chautauqua County. The District, which operates one school …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/panama-central-school-district-financial-management-2016m-271

Waterville Central School District – Criminal History Background Checks (2016M-23)

… Purpose of Audit The purpose of our audit was to determine if District officials performed proper criminal …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/waterville-central-school-district-criminal-history-background-checks

Ardsley Union Free School District – Reserve Funds (2015M-348)

… Purpose of Audit The purpose of our audit was to examine the District’s reserve funds for the period July … identifying the leave balances for employees entitled to a payout at retirement included employees who were not … Key Recommendation The Board should only include payouts to eligible employees when determining the amount to fund the …

https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/ardsley-union-free-school-district-reserve-funds-2015m-348

Westport Central School District – Internal Controls Over Payroll (2014M-013)

… Purpose of Audit The purpose of our audit was to determine if the District established effective internal … were appropriately designed and operating effectively to safeguard District assets. Key Recommendations There were …

https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/westport-central-school-district-internal-controls-over-payroll-2014m-013

Menands Union Free School District – Payroll (2015M-268)

… of our audit was to review the District employees’ wages and the deductions from their pay for the period July 1, 2014 … is governed by an elected five-member Board of Education and operates one school with approximately 250 students. The … procedures to ensure employees are accurately compensated and deductions made from the employees’ pay are authorized …

https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/menands-union-free-school-district-payroll-2015m-268

Chenango Valley Central School District – Capital Project Management (2016M-58)

… to examine the District’s management of an ongoing project for the period July 1, 2014 through December 17, 2015. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $34.7 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/17/chenango-valley-central-school-district-capital-project-management-2016m

Burnt Hills-Ballston Lake Central School District – Leave Accruals and Separation Payments (2015M-357)

… Purpose of Audit The purpose of our audit was to evaluate the accuracy of the District’s accounting for …

https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/burnt-hills-ballston-lake-central-school-district-leave-accruals-and

Brasher Falls Central School District – Payroll (2016M-57)

… Purpose of Audit The purpose of our audit was to evaluate the accuracy of payroll payments for the period … Finding District officials established adequate procedures to ensure employees were paid their approved salaries or …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/brasher-falls-central-school-district-payroll-2016m-57

Blind Brook-Rye Union Free School District – Internal Controls Over Purchasing (2016M-125)

… Purpose of Audit The purpose of our audit was to examine internal controls over the District’s purchasing …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/blind-brook-rye-union-free-school-district-internal-controls-over

Westhampton Beach Union Free School District – Claims Processing (2015M-242)

… $54.7 million. Key Findings District officials have established adequate controls over the claims processing …

https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/westhampton-beach-union-free-school-district-claims-processing-2015m-242

Dobbs Ferry Union Free School District – Reserve Funds (2015M-264)

… Purpose of Audit The purpose of our audit was to examine the District’s reserve funds for the period July … has a reserve fund policy which provides guidance on how to establish, fund and maintain reserve funds, and all …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/dobbs-ferry-union-free-school-district-reserve-funds-2015m-264

Stockbridge Valley Central School District – Payroll and Leave Accruals (2014M-327)

… Purpose of Audit The purpose of our audit was to examine the District’s internal controls over payroll and …

https://www.osc.ny.gov/local-government/audits/school-district/2015/01/16/stockbridge-valley-central-school-district-payroll-and-leave-accruals

Heuvelton Central School District – Payroll (2016M-322)

… Purpose of Audit The purpose of our audit was to evaluate the accuracy of the District’s payroll payments … and payroll review and certification were adequate to ensure that the employees we reviewed were accurately paid …

https://www.osc.ny.gov/local-government/audits/school-district/2016/10/14/heuvelton-central-school-district-payroll-2016m-322

Greenwood Lake Union Free School District – Financial Condition (2016M-40)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … year were approximately $25 million. Key Finding Due to the District’s practice of overestimating appropriations, …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greenwood-lake-union-free-school-district-financial-condition-2016m-40