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Ravena-Coeymans-Selkirk Central School District – Extra-Classroom Activity Funds and Admissions (2020M-169)

… for. District officials did not provide adequate oversight of ECA and admission event collections. ECA club collections …

https://www.osc.ny.gov/local-government/audits/school-district/2021/04/01/ravena-coeymans-selkirk-central-school-district-extra-classroom-activity

Town of Worth – Financial Operations (2014M-323)

… 2014. Background The Town of Worth is located in Jefferson County and had a population of 231 as of the 2010 Census. The …

https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-worth-financial-operations-2014m-323

City of Niagara Falls – Financial Condition (2017M-170)

… Purpose of Audit The purpose of our audit was to review the City’s financial condition for the period January 1, 2015 …

https://www.osc.ny.gov/local-government/audits/city/2017/09/15/city-niagara-falls-financial-condition-2017m-170

Cattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services – Financial Management (2016M-77)

… Purpose of Audit The purpose of our audit was to review BOCES’ financial management practices for the … BOCES increased its reserves without adequate disclosure to the public and the districts and overfunded three … than $15 million in funds that should have been returned to the component and participating districts. Key …

https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-financial

Dalton-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 for the period July 1, 2012 through …

https://www.osc.ny.gov/local-government/audits/school-district/2015/09/18/dalton-nunda-central-school-district-separation-payments-2015m-142

Town of Ithaca – Information Technology (2017M-52)

… does not address password security, wireless security, mobile computing and storage devices or online banking. Town … IT policy to address password security, wireless security, mobile computing and storage devices and online banking. …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-ithaca-information-technology-2017m-52

Campbell-Savona Central School District - Budget Review (B2-15-10)

… Purpose of Budget Review Our purpose of our budget review was determine whether the significant … the accumulated deficit in the District’s general fund as of June 30, 2006. Local Finance Law requires all local …

https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/campbell-savona-central-school-district-budget-review-b2-15-10

Bayport-Blue Point Union Free School District – Leave Accruals (2015M-202)

… 31, 2015. Background The Bayport-Blue Point Union Free School District is located in the Town of Islip, Suffolk … and employment contracts. … BayportBlue Point Union Free School District Leave Accruals 2015M202 …

https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bayport-blue-point-union-free-school-district-leave-accruals-2015m-202

Town of Taylor – Financial Management (2016M-391)

… 8, 2016. Background The Town of Taylor is located in Cortland County and has a population of approximately 525. … a plan to reduce the amount of available fund balance in a manner that benefits Town residents. Annually audit, or …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-taylor-financial-management-2016m-391

Holland Patent Central School District – Fuel Inventory (2023M-141)

… and periodically reconcile the records with the amount of fuel in the tanks. Key Recommendations Establish a …

https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/holland-patent-central-school-district-fuel-inventory-2023m-141

Piseco Common School District – Authorized Investments (2023M-172)

… a result, District investments were at an increased risk of loss. District officials did not adhere to the District’s … account that is not statutorily authorized. The Board of Education (Board) readopted its investment policy … investments were in compliance with the policy’s list of eligible investments. The Board did not develop …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/piseco-common-school-district-authorized-investments-2023m-172

New Lebanon Central School District – Financial Condition (2015M-222)

… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … $12.4 million. Key Findings District officials have overstated liabilities and accumulated excessive funds, … operations. Two of the six general fund reserves did not meet statutory requirements and three were funded at …

https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/new-lebanon-central-school-district-financial-condition-2015m-222

Babylon 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 … accordance with District standards. … 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-323

Oppenheim-Ephratah Central School District – Business Office Operations (2013M-70)

… as mitigating controls. Key Recommendation There are no recommendations for this report. … OppenheimEphratah …

https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/oppenheim-ephratah-central-school-district-business-office-operations

Greenburgh Central School District – Payroll and Reserve Funds (2016M-242)

… The Greenburgh Central School District is located in the Town of Greenburgh, Westchester County. The District, … controls to address the lack of segregation of duties in the payroll process. Ensure that leave time is …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/greenburgh-central-school-district-payroll-and-reserve-funds-2016m-242

Lockport City School District – Monitoring Transportation Contracts and Costs (2015M-200)

… Background The Lockport City School District is located in the City of Lockport and portions of the Towns of Lockport, Cambria and Pendleton, in Niagara County. The District, which operates seven schools … to support the total number of daily route miles used in calculating the District’s annual fuel use. … Lockport …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/lockport-city-school-district-monitoring-transportation-contracts-and

East Rockaway Union Free School District – Purchasing (2015M-253)

… Nassau County. The District, which operates three schools with approximately 1,270 students, is governed by an elected … The District did not always have written agreements with professional service providers. District officials did not always retain necessary quote documentation with the claim vouchers. Key Recommendations Ensure that …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/east-rockaway-union-free-school-district-purchasing-2015m-253

East Moriches Union Free School District -- Budget Review (B17-7-4)

… of Budget Review The purpose of our budget review was to provide an independent evaluation of the District’s … School District is located in Suffolk County. Pursuant to Chapter 354 of the Laws of 2006, the State Legislature … to issue obligations to fund operating deficits to submit to the State Comptroller each year, starting with the …

https://www.osc.ny.gov/local-government/audits/school-district/2017/04/05/east-moriches-union-free-school-district-budget-review-b17-7-4