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Sag Harbor Union Free School District – Child Care Program (2016M-211)
… The Director did not maintain a separate record for each family to document if the full or reduced Program rates … to be maintained. Maintain detailed records for each family, including a completed registration form for each …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/sag-harbor-union-free-school-district-child-care-program-2016m-211Kiryas Joel Union Free School District – Financial Condition and Selected Employee Reimbursements (2016M-331)
… evaluate the District's financial condition and selected employee reimbursement payments for the period July 1, 2014 … a written agreement. The District reimbursed an ineligible employee for $4,726 in daycare expenses. Key Recommendations … Free School District Financial Condition and Selected Employee Reimbursements 2016M331 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/03/kiryas-joel-union-free-school-district-financial-condition-and-selectedFire Island Union Free School District – Claims Auditing (2023M-114)
… report – pdf] Audit Objective Determine whether the Fire Island Union Free School District (District) Board of … Determine whether the Fire Island Union Free School Ditrict District claims auditor …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fire-island-union-free-school-district-claims-auditing-2023m-114Garrison Union Free School District – Information Technology (2023M-127)
… were not properly recorded in the District’s inventory listing. Key Recommendations Develop written procedures for …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/19/garrison-union-free-school-district-information-technology-2023m-127Valley Stream Union Free School District Thirteen – Disbursements (2023M-178)
… appropriately and securely executed check signatures for non-payroll checks. Key Findings The Board and Treasurer … not appropriately and securely execute check signatures for non-payroll checks between July 1, 2021 and June 30, 2023. Although the checks we reviewed were disbursed for what appear to be legitimate District purposes, when the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/valley-stream-union-free-school-district-thirteen-disbursements-2023m-178Rockville Centre Union Free School District – Information Technology (2023M-140)
… Audit Objective Determine whether Rockville Centre Union Free School District (District) officials monitored users’ … Determine whether Rockville Centre Union Free School District District officials monitored users …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/rockville-centre-union-free-school-district-information-technology-2023mIsland Trees Union Free School District – Inventorying and Monitoring Capital Assets (2024M-145)
… School District (District) officials maintained complete and accurate inventory records for and monitored the District’s capital assets. Key Findings District officials did not accurately and completely record and account for all capital assets we … School District District officials maintained complete and accurate inventory records for and monitored the …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/island-trees-union-free-school-district-inventorying-and-monitoringMalverne Union Free School District – Extra-Classroom Activity Funds (2024M-84)
… receipts or ensure student treasurers issued receipts for cash collections; 47 deposit request forms totaling … as required. He also issued nine checks totaling $44,548 for two clubs that did not have sufficient funds when the … totaling $130,127. Key Recommendations Issue receipts for all collections, appropriately complete deposit and check …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/malverne-union-free-school-district-extra-classroom-activity-funds-2024mPlainedge Union Free School District – Financial Condition and Extra-Classroom Activity Funds (2017M-189)
… through February 28, 2017. Background The Plainedge Union Free School District is located in the Town of Oyster Bay, … Plainedge Union Free School District Financial Condition and ExtraClassroom …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/plainedge-union-free-school-district-financial-condition-and-extraJericho Union Free School District – Financial Management (2016M-328)
… Free School District is located in the Towns of Oyster Bay and North Hempstead, Nassau County. The District operates … schools with approximately 3,000 students and is governed by an elected five-member Board of Education. Budgeted … District officials overestimated budgeted appropriations by 9 to 12 percent– ranging from $9.8 to $12.4 million – for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/jericho-union-free-school-district-financial-management-2016m-328Irvington Union Free School District – Information Technology (2016M-266)
… purposes or the inappropriate use of IT equipment. The email policy allows for the use of personal email through external mail servers. District staff are able … Consider the risk of allowing users to access personal email through external mail servers and amend the email …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/irvington-union-free-school-district-information-technology-2016m-266East Rochester Union Free School District – Financial Management and Separation Payments (2016M-97)
… the amount of available unrestricted fund balance. As a result, unrestricted fund balance was actually 6.3 percent of … recorded in and avoid recording invalid encumbrances that result in circumventing the fund balance limitation. Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/east-rochester-union-free-school-district-financial-management-andSpackenkill Union Free School District – Financial Management, Transportation and Information Technology (2015M-151)
… The purpose of our audit was to examine the District’s financial management and its controls over transportation and information technology (IT) operations for the period July 1, … projections for appropriations that consider prior years’ financial results and develop a plan to use the surplus fund …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/spackenkill-union-free-school-district-financial-managementNorwich City School District – Financial Condition and Cafeteria Operations (2014M-143)
… has consistently been used for operations and officials have consistently overestimated budgeted appropriations and … the level of unrestricted fund balance, reduce reliance on fund balance as a financing source and develop revenue and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/norwich-city-school-district-financial-condition-and-cafeteria-operationsElwood Union Free School District – Electronic Transfers (2014M-133)
… year were $53,282,835. Key Findings The Board does not have written policies, procedures or Board resolutions to … any of the electronic transactions. The District did not have a written confirmation for 47 of 98 transfers processed, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/elwood-union-free-school-district-electronic-transfers-2014m-133Opinion 2006-7
… to or in aid of private entities (see, e.g., 1970 Op Atty Gen [Inf] 174; see also 1980 Opns St Comp No. 80-271, … be paid in cash (1982 Opns St Comp No. 82-73, p 90; see, gen., LaBarbera v Town of Woodstock , 29 AD3d 1054, 814 NYS2d …
https://www.osc.ny.gov/legal-opinions/opinion-2006-7Southold Union Free School District – Claims Processing (2013M-183)
… of our audit was to examine the claims auditing process for the period July 1, 2011, to April 30, 2013. Background … comprises five elected members. Appropriations budgeted for the 2012-13 fiscal year were approximately $27 million, … the ordering of the goods and services, and if claims were for legitimate District purposes and audited prior to …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/23/southold-union-free-school-district-claims-processing-2013m-183Mattituck-Cutchogue Union Free School District – Financial Condition (2013M-322)
… District’s financial operations and use of fund balance for the period July 1, 2012 through July 31, 2013. Background … elected members. The District’s budgeted expenditures for the 2012-13 fiscal year were approximately $38 million, … fund balance and stay within the year-end statutory limit for unrestricted funds, District officials transferred moneys …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/24/mattituck-cutchogue-union-free-school-district-financial-condition-2013mWaterford-Halfmoon Union Free School District - Financial Management (2017M-243)
… WaterfordHalfmoon Union Free School District Financial Management 2017M243 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/15/waterford-halfmoon-union-free-school-district-financial-management-2017mNorth Merrick Union Free School District - Purchasing (2018M-87)
… North Merrick Union Free School District Purchasing 2018M87 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/north-merrick-union-free-school-district-purchasing-2018m-87