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Putnam Central School District – Budgeting (2015M-243)
… 31, 2015. Background The Putnam Central School District is located in the Towns of Putnam and Dresden in Washington … Town of Ticonderoga in Essex County. The District, which is governed by an elected five-member Board of Education, … budgeted appropriations, whereas the statutory limit is 4 percent. Key Recommendations Adopt budgets that reflect …
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)
ParishvilleHopkinton Central School District Financial Management 2017M72
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/16/parishville-hopkinton-central-school-district-financial-management-2017mVictor Central School District – Information Technology (2016M-117)
… Purpose of Audit The purpose of our audit was to review Information Technology (IT) security for the period July 1, 2014 through March 4, 2016. Background The Victor Central School District is located in the Town of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/victor-central-school-district-information-technology-2016m-117Accounts Payable Advisory No. 23
Proper Coding of State Payments Reportable to the Internal Revenue Service
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/23-properly-coding-vouchers-withholdingWorcester Central School District – Unassigned Fund Balance (2016M-1)
… to examine District officials’ management of unassigned fund balance for the period July 1, 2014 through November 16, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/worcester-central-school-district-unassigned-fund-balance-2016m-1Sharon Springs Central School District – Financial Condition (2016M-39)
… The Sharon Springs Central School District is located in the Towns of Carlisle, Seward and Sharon in Schoharie County, the Towns of Cherry Valley and Roseboom in Otsego County and the Towns of Canajoharie and Root in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/sharon-springs-central-school-district-financial-condition-2016m-39Springville-Griffith Institute Central School District – Financial Management (2015M-221)
… Purpose of Audit The purpose of our audit was to evaluate the financial operations of the District for the period July 1, 2013 through July 31, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/springville-griffith-institute-central-school-district-financialSouth Kortright Central School District – Retiree Health Insurance Contributions (2016M-148)
… Purpose of Audit The purpose of our audit was to determine the adequacy of District controls over the … not prepared a reconciliation of the estimated premiums to the actual amounts so that the estimated billings can be … proper amounts are billed. Design a reconciliation process to accurately adjust the initial retiree billings based on …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/south-kortright-central-school-district-retiree-health-insuranceRaquette Lake Union Free School District – Monitoring Financial Condition (2016M-203)
… Purpose of Audit The purpose of our audit was to determine if District officials monitored the District’s financial condition for the period July 1, 2012 through … monthly budget status reports. Revenues, expenditures and balance sheet accounts reported on the financial reports did …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/raquette-lake-union-free-school-district-monitoring-financial-conditionIsland Park Union Free School District – Information Technology Asset Management (2016M-270)
… annual physical inventory counts, update inventory records and take appropriate action for missing equipment, and to immediately tag IT assets and record them in the inventory system. … Island Park Union …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/31/island-park-union-free-school-district-information-technology-assetGowanda Central School District – Financial Management (2016M-368)
… School District is located in Cattaraugus, Chautauqua and Erie Counties. The District, which operates three schools … For the 2013-14 through 2015-16 fiscal years, the Board and District officials overestimated expenditures by a total … limit. The Board did not adopt a written reserve policy and three reserves appear to be overfunded. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/gowanda-central-school-district-financial-management-2016m-368State Agencies Bulletin No. 929
… the Dues/Agency Shop Fee increase and retro adjustments should be directed to John Telisky at the NYSCOPBA Office at …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/929-new-york-state-correctional-officers-and-police-benevolent-associationKings Park Central School District – Fuel Inventory (2015M-282)
… The Kings Park Central School District is located in the Town of Smithtown in Suffolk County. The District, which operates five schools …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/kings-park-central-school-district-fuel-inventory-2015m-282Alexander Central School District – Financial Condition (2015M-227)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, 2010 through August 4, 2015. Background …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/alexander-central-school-district-financial-condition-2015m-227Green Tech High Charter School – Resident Tuition Billing (2015M-2)
… Background The Green Tech High Charter School is located in the City of Albany and is governed by a seven-member Board … prepare the tuition bills on an FTE basis. Inaccuracies in the end-of-year reconciliation, identified after the …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/04/10/green-tech-high-charter-school-resident-tuition-billing-2015m-2Sullivan West Central School District – Financial Condition (2014M-40)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … which is governed by an elected nine-member Board of Education, operates two schools with approximately 1,200 … The District incurred operating surpluses, some of which were transferred to reserves at the end of each …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/15/sullivan-west-central-school-district-financial-condition-2014m-40Selected Aspects of Bus Fleet Maintenance Report (Follow-Up)
… of implementation of the seven recommendations included in our initial audit report, Selected Aspects of Bus Fleet … maintenance of its bus fleet, (2) performs bus maintenance in compliance with these standards and procedures, and (3) … and the maintenance cost per mile was unusually high. In addition, we concluded there was not a sufficiently …
https://www.osc.ny.gov/state-agencies/audits/2013/07/11/selected-aspects-bus-fleet-maintenance-report-followNewburgh Preparatory Charter High School – Board Oversight and Disbursements (2015M-123)
… of Finance and Operations did not properly perform monthly bank reconciliations. Not all payments were properly … the annual audit of the financial statements. Ensure that bank statements are reconciled to the accounting records …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/08/21/newburgh-preparatory-charter-high-school-board-oversight-and-disbursementsCattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services – Financial Management (2016M-77)
… entity covering 22 component school districts in a four-county area. BOCES is governed by a nine-member Board of … reserves. BOCES has restricted more than $15 million in funds that should have been returned to the component and … funding and using reserve funds. Ensure that all surplus funds, except those properly restricted in reserves …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-financialPlainview-Old Bethpage Central School District – Financial Condition (2015M-89)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial operations and use of … therefore, none of the appropriated fund balance was used to finance operations. Because of overestimated expenditures, … discontinue appropriating fund balance that is not needed to fund operations. Develop a plan to use excess unexpended …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/plainview-old-bethpage-central-school-district-financial-condition-2015m