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North Salem Central School District – Time and Attendance (2016M-209)
… if District officials provided sufficient oversight of time and attendance for the period July 1, 2014 through … for. District officials did not segregate duties in the time and attendance software, and there were no compensating … duties to be completed and records to be maintained for time and attendance and maintaining leave records. Change …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-salem-central-school-district-time-and-attendance-2016m-209Gowanda Central School District – Financial Management (2016M-368)
… Purpose of Audit The purpose of our audit was to review the District's financial management practices for … The District did not use any appropriated fund balance to finance operations, resulting in unrestricted fund balance … adopt a written reserve policy and three reserves appear to be overfunded. Key Recommendations Adopt budgets that …
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)
… July 1, 2014 through November 16, 2015. Background The Worcester Central School District is located in the Town of … County and the Towns of Decatur, Maryland, Westford and Worcester in Otsego County. The District, which operates one … Worcester Central School District Unassigned Fund Balance …
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)
… The District, which operates five buildings on one campus with approximately 4,360 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/victor-central-school-district-information-technology-2016m-117Phoenix Central School District – Financial Condition (2017M-96)
… Central School District is located in the Towns of Granby, Hastings, Palermo, Schroeppel and Volney in Oswego County and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/08/04/phoenix-central-school-district-financial-condition-2017m-96Putnam/Northern Westchester Board of Cooperative Educational Services – Information Technology and Claims Auditing (2016M-205)
… access and protect IT assets. No formal disaster recovery plan has been developed. There was no evidence that the … and protect IT assets. Adopt a formal disaster recovery plan. Ensure that the claims auditor performs a thorough and …
https://www.osc.ny.gov/local-government/audits/boces/2016/09/30/putnamnorthern-westchester-board-cooperative-educational-services-informationPutnam Central School District – Budgeting (2015M-243)
… Purpose of Audit The purpose of our audit was to review the District’s budgeting process for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/putnam-central-school-district-budgeting-2015m-243Parishville-Hopkinton Central School District – Financial Management (2017M-72)
… $11 million. Key Findings The Board adopted budgets with estimated appropriations that exceeded actual …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/16/parishville-hopkinton-central-school-district-financial-management-2017mIsland Park Union Free School District – Information Technology Asset Management (2016M-270)
… 1, 2014 through December 31, 2015. Background The Island Park Union Free School District is located in the Village of Island Park in Nassau County. The District, which operates two … Island Park Union Free School District Information Technology Asset …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/31/island-park-union-free-school-district-information-technology-assetLockport City School District – Monitoring Transportation Contracts and Costs (2015M-200)
… Purpose of Audit The purpose of our audit was to evaluate the District’s transportation … The Lockport City School District is located in the City of Lockport and portions of the Towns of Lockport, Cambria …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/lockport-city-school-district-monitoring-transportation-contracts-andLevittown Union Free School District – Reserve Funds and Extra-Classroom Activity Fund (2016M-174)
… and maintain reserve funds. Extra-classroom activity club officials did not maintain adequate supporting … under which each reserve fund will be used. Ensure that club officials issue press-numbered receipts or use some …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/levittown-union-free-school-district-reserve-funds-and-extra-classroomGreene Central School District – Financial Condition (2016M-17)
… management of the District’s financial condition for the period July 1, 2014 through December 3, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $24.7 … funded and when they would be used. The District’s reserve for compensated absences was overfunded. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greene-central-school-district-financial-condition-2016m-17Monroe-Woodbury Central School District – Budget Review (B6-13-6)
… expenditure estimates in the District’s proposed budget for the 2013-14 fiscal year are reasonable. Background … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/12/monroe-woodbury-central-school-district-budget-review-b6-13-6Franklinville Central School District – Financial Management (2017M-49)
… to review the District’s financial management practices for the period July 1, 2013 through February 8, 2017. … approximately 690 students. General fund appropriations for the 2016-17 fiscal year total $18.2 million. Key Findings … unrestricted fund balance to exceed the statutory limit for the past three fiscal years by an average of $2.1 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/franklinville-central-school-district-financial-management-2017m-49East Moriches Union Free School District -- Budget Review (B17-7-4)
… County. Pursuant to Chapter 354 of the Laws of 2006, the State Legislature authorized the District to issue debt not … in the District's general fund as of June 30, 2006. New York State Local Finance Law Section 10.10 requires …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/05/east-moriches-union-free-school-district-budget-review-b17-7-4Dolgeville Central School District – System Access Controls (2016M-265)
… District’s financial system and student information system for the period July 1, 2014 through April 15, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $19 … users were assigned more access permissions than needed for their job duties. District officials did not regularly …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/dolgeville-central-school-district-system-access-controls-2016m-265Gilboa-Conesville Central School District – Oversight of Portable Devices (2015M-344)
… the District’s portable devices were properly safeguarded for the period July 1, 2014 through October 6, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $10.3 … information is communicated to the individual responsible for maintaining the inventory list as items are acquired, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/gilboa-conesville-central-school-district-oversight-portable-devicesChenango 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 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/chenango-valley-central-school-district-budget-review-b17-4-5Oppenheim-Ephratah Central School District – Business Office Operations (2013M-70)
… effectively to adequately safeguard District assets for the period July 1, 2011, to November 30, 2012. Background … comprises seven elected members. Budgeted expenditures for the 2012-13 fiscal year are approximately $8.4 million, … procedures have been developed and adhered to by staff for cash receipts and disbursements, payroll, purchasing, and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/oppenheim-ephratah-central-school-district-business-office-operationsFabius-Pompey Central School District – Information Technology (2016M-237)
… Purpose of Audit The purpose of our audit was to assess the District’s management of network user accounts and security settings for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/fabius-pompey-central-school-district-information-technology-2016m-237