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Irvington Union Free School District – Fixed Assets (2022M-89)
Determine whether the Irvington Union Free School District District officials properly monitored and accounted for fixed assets
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/irvington-union-free-school-district-fixed-assets-2022m-89Amherst Central School District – Network User Account Access and Application User Accounts and Permissions (2023M-5)
… user account access to the network and managed user accounts and permissions in financial and student information … user account access to the network or properly manage user accounts and permissions in financial and student information … officials did not disable unnecessary. Network user accounts or revoke unnecessary network user account access. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/amherst-central-school-district-network-user-account-access-andBaldwin Union Free School District – Non-instructional Overtime (2017M-128)
… of our audit was to examine the District’s overtime for non-instructional employees for the period July 1, 2015 through December 1, 2016. … Salary appropriations were approximately $68 million for the 2016-17 fiscal year, or 54 percent of the general … The audit was to examine the Districts overtime for noninstructional employees for the period July 1 2015 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/baldwin-union-free-school-district-non-instructional-overtime-2017m-128Perry Central School District – Financial Management (2017M-118)
… Background The Perry Central School District is located in the Towns of Perry, Castile, Warsaw and Covington in Wyoming County and a portion of the Town of Leicester in Livingston County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/06/perry-central-school-district-financial-management-2017m-118Village of Ravena – Departmental Collections and Leave Accruals (2017M-56)
… located in the Town of Coeymans in Albany County and has a population of approximately 3,400. The Village is governed by …
https://www.osc.ny.gov/local-government/audits/village/2017/09/29/village-ravena-departmental-collections-and-leave-accruals-2017m-56Town of Angelica – Justice Court Operations (2018M-11)
… $36,755 in a timely manner. The Justice did not follow up on pending tickets listed in the New York State Department of Motor …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/04/27/town-angelica-justice-court-operations-2018m-11Schalmont Central School District – Financial Condition Management (2018M-15)
… District officials effectively managed fund balance for the period July 1, 2014 through June 30, 2017. Background … Montgomery County. The Board of Education is responsible for managing the District’s financial and educational … inaccurate due to money being transferred to and accounted for in the general fund that should have been transferred to …
https://www.osc.ny.gov/local-government/audits/school-district/2018/04/13/schalmont-central-school-district-financial-condition-management-2018m-15Remsen Central School District – Fund Balance and Reserves (2015M-306)
… 2014 through July 31, 2015. Background The Remsen Central School District is located in the Towns of Remsen, Steuben, … Remsen Central School District Fund Balance and Reserves 2015M306 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/remsen-central-school-district-fund-balance-and-reserves-2015m-306Seaford Union Free School District – Extra-Classroom Activities (2016M-291)
… totaled approximately $63.6 million. Key Findings School store deposits during 2015-16 were not made in a timely … and deposit dates ranging from 15 to 91 days. School store receipts were not supported by a profit and loss …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/seaford-union-free-school-district-extra-classroom-activities-2016m-291Willsboro Central School District – Financial Condition (2015M-362)
… The Willsboro Central School District is located in the Towns of Chesterfield, Essex, Lewis, Westport and Willsboro in Essex County. The District, which operates one school with … Key Findings The District overestimated appropriations in the adopted budgets by more than 10 percent over the past …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/willsboro-central-school-district-financial-condition-2015m-362Phelps-Clifton Springs Central School District – Financial Condition (2016M-269)
… 24, 2016. Background The Phelps-Clifton Springs Central School District is located in the Towns of Arcadia, Hopewell, … PhelpsClifton Springs Central School District Financial Condition 2016M269 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/phelps-clifton-springs-central-school-district-financial-condition-2016mPatchogue-Medford Union Free School District – Budget Review (B17-7-2)
… in the District's general fund as of June 30, 2006. New York State Local Finance Law requires all municipalities and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/09/patchogue-medford-union-free-school-district-budget-review-b17-7-2Fabius-Pompey Central School District – Information Technology (2016M-237)
… is located in the Towns of Cazenovia, Cuyler, Fabius, LaFayette and Pompey, in Onondaga County. The District, which operates two schools with approximately 750 students, is governed by … been used to log on to the District’s computer system in at least six months, and 18 of the 111 were last used in 2013 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/fabius-pompey-central-school-district-information-technology-2016m-237East Williston Union Free School District – Extra-Classroom Activities (2016M-103)
… Bank deposit slips are usually not prepared by the ECA clubs as required by the District’s written guidelines. Key … Central Treasurer issues pre-numbered receipts to the ECA clubs at the time funds are placed in her custody. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/east-williston-union-free-school-district-extra-classroom-activitiesClyde-Savannah Central School District – Financial Condition (2015M-338)
… audit was to evaluate the District’s financial condition for the period July 1, 2012 through October 22, 2015. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $18.8 … fiscal years 2012-13 through 2014-15 despite budgeting for operating deficits to reduce fund balance. Five of the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/clyde-savannah-central-school-district-financial-condition-2015m-338Babylon Union Free School District – Financial Condition (2015M-323)
… through August 31, 2015. Background The Babylon Union Free School District is located in the Town of Babylon, Suffolk … Babylon Union Free School District Financial Condition 2015M323 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/babylon-union-free-school-district-financial-condition-2015m-323Jasper-Troupsburg Central School District – Financial Condition (2015M-22)
… The Jasper-Troupsburg Central School District is located in the Towns of Cameron, Canisteo, Jasper, Rathbone, Troupsburg and Woodhull, in Steuben County. The District, which operates two schools … nor has it adopted a fund balance policy, resulting in a decrease in the amount of fund balance to precariously …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/27/jasper-troupsburg-central-school-district-financial-condition-2015m-22Town of Chazy – Water and Sewer District Financial Operations (2017M-42)
… in customers being underbilled by $1,703. Delinquent customer accounts did not always include late payment … that late payment penalties are applied to all delinquent customer accounts in accordance with Board policy. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-chazy-water-and-sewer-district-financial-operations-2017m-42Dalton-Nunda Central School District – Separation Payments (2015M-142)
… Purpose of Audit The purpose of our audit was to examine the District’s calculation of separation payments … have not developed written policies or procedures to formalize the separation payment process. Key … was underpaid is compensated properly. Develop procedures to govern separation payments. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/18/dalton-nunda-central-school-district-separation-payments-2015m-142Town of Thurman – Garbage Bag Inventory and Collections (2016M-399)
… bookkeeper or Town Clerk intact and in a timely manner. Secure all inventory of bags, maintain and review monthly …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-thurman-garbage-bag-inventory-and-collections-2016m-399