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East Irondequoit Central School District - Payroll and Leave Accruals (2019M-92)
… employees received proper wages and overtime payments in accordance with contract terms and if leave was properly … $9,100 occurred with manual leave accrual entries. In addition, five employees had 21 time sheets lacking proper … record taking a lunch break on 297 of 315 days, resulting in overtime or extra pay. Errors occurred in the leave …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/east-irondequoit-central-school-district-payroll-and-leave-accruals-2019mCity of Long Beach - Financial Condition (2019M-133)
… findings in both reports. City officials had some concerns about our findings. Appendix B includes our comments to both …
https://www.osc.ny.gov/local-government/audits/city/2019/12/11/city-long-beach-financial-condition-2019m-133Town of Andover – Audit of Claims (2013M-388)
The purpose of our audit was to evaluate the audit of claims process for the period January 1 2012 through September 30 2013
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-andover-audit-claims-2013m-388Pleasantville Union Free School District – Financial Condition (2015M-311)
… $49 million. Key Findings The Board adopted budgets from 2010-11 through 2014-15 that overestimated … used effectively because related expenditures were funded from general fund budgeted appropriations. Key … reserve fund policies that identify a clear intent or plan regarding the future purpose, use and replenishment of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/pleasantville-union-free-school-district-financial-condition-2015m-311Patchogue-Medford Union Free School District – Leave Accruals (2016M-236)
… Purpose of Audit The purpose of our audit was to determine if leave accrual records were … Patchogue-Medford Union Free School District is located in the Town of Brookhaven, Suffolk County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/patchogue-medford-union-free-school-district-leave-accruals-2016m-236Wilson Central School District – Reserves and Fuel Accountability (2016M-44)
… of our audit was to examine the District’s reserves and accountability over fuel used for student transportation … located in the Towns of Wilson, Cambria, Lockport, Newfane and Porter in Niagara County. The District, which operates … balances totaling $7.3 million appear to be overfunded and the District has not properly used the debt reserve, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/wilson-central-school-district-reserves-and-fuel-accountability-2016m-44Silver Creek Central School District – Financial Condition (2015M-321)
Silver Creek Central School District Financial Condition 2015M321
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/silver-creek-central-school-district-financial-condition-2015m-321Randolph Academy Union Free School District – Financial Management (2015M-248)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for the period July … 25, 2015. Background The Randolph Academy Union Free School District is a special act school district, created by …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/randolph-academy-union-free-school-district-financial-management-2015mHewlett-Woodmere Union Free School District – Financial Condition (2016M-402)
… $30.5 million and did not have documentation establishing two reserves. Key Recommendations Adopt general fund budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/hewlett-woodmere-union-free-school-district-financial-condition-2016m-402West Islip Union Free School District – Payroll (2016M-78)
… fiscal year were approximately $65 million. Key Findings Two payroll clerks are responsible for adding new employees …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/west-islip-union-free-school-district-payroll-2016m-78North Salem Central School District – Time and Attendance (2016M-209)
… North Salem Central School District – Time and Attendance (2016M-209) Purpose of … December 18, 2015. Background The North Salem Central School District is located in the Town of North Salem and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-salem-central-school-district-time-and-attendance-2016m-209North Collins Central School District – Financial Management (2016M-189)
… and Evans in Erie County. The District, which operates two schools with approximately 590 students, is governed by … managed in accordance with statutes. The District used a contingency account within the budget annually, which is … and reserves in the annual budgets. Discontinue the use of a contingency account within the annual budget. Develop a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-collins-central-school-district-financial-management-2016m-189Amherst Central School District –Financial Condition (2016M-167)
… used more than $330,000 from one reserve and overfunded two reserves with balances totaling $954,000. Key Recommendations Conduct a careful and thorough review of the monthly budget status …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/amherst-central-school-district-financial-condition-2016m-167Annual Audit
… claims totaling over $830 million for four sole custody funds in 2016 – the Uninsured Employers Fund, the Special … Cases. Board staff enter claims data for all special funds claims into the Board’s automated payment system, where …
https://www.osc.ny.gov/state-agencies/audits/2017/06/02/annual-auditNaples Central School District – Online Banking (2015M-143)
… protection of the District’s assets and could improve best practices by enabling alerts and other security measures …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/11/naples-central-school-district-online-banking-2015m-143Cato-Meridian Central School District – Procurement of Professional Services (2016M-13)
… Purpose of Audit The purpose of our audit was to review the process and procedures to procure professional services for the period July 1, 2014 … School District is located in the Towns of Cato, Conquest, Ira, Sterling and Victory in Cayuga County, the Towns of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/cato-meridian-central-school-district-procurement-professional-servicesPenfield Central School District – Financial Management (2015M-162)
… Background The Penfield Central School District is located in the Towns of Penfield, Brighton, Perinton and Pittsford in Monroe County and the Towns of Macedon and Walworth in Wayne County. The District, which operates six schools …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/30/penfield-central-school-district-financial-management-2015m-162Chautauqua Lake Central School District – Nonresident Tuition (2016M-7)
… Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $21.4 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/chautauqua-lake-central-school-district-nonresident-tuition-2016m-7Hoosic Valley Central School District – Financial Management (2014M-6)
… appropriate provisions for the use of unexpended surplus funds and reserves. Key Recommendations Develop and adopt … plan that addresses the use of unexpended surplus funds in a manner that benefits District taxpayers. … Hoosic …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/hoosic-valley-central-school-district-financial-management-2014m-6Orchard Park Central School District – School Bus Procurement and Reserves (2013M-368)
… The Board did not properly plan for the use of reserve funds. Balances in two of the reserves (the unemployment … Develop a plan for the use of excess amounts in reserve funds in a manner that benefits District taxpayers … Orchard …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/orchard-park-central-school-district-school-bus-procurement-and-reserves