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Manchester-Shortsville Central School District – Procurement of Professional Services (2016M-157)

… is located in the Towns of Manchester, Hopewell and Farmington in Ontario County. The District, which operates …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/manchester-shortsville-central-school-district-procurement-professional

Edinburg Common School District – Tax Collection (2016M-233)

… Background The Edinburg Common School District is located in the Towns of Edinburg, North Hampton and Day in Saratoga County. The District is governed by an elected … million. Key Findings The Tax Collector recorded $94,713 in cash collections but remitted $92,323 in cash collections …

https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/edinburg-common-school-district-tax-collection-2016m-233

Claryville Fire District – Budgeting Practices (2014M-59)

… does not have a written capital plan, with an equipment replacement schedule, to help determine capital funding needs … long-term capital plan that details anticipated equipment replacement needs based on useful life. …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/23/claryville-fire-district-budgeting-practices-2014m-59

Catskill Central School District – Financial Management (2017M-134)

… Background The Catskill Central School District is located in the Towns of Catskill, Athens and Cairo in Greene County. The District operates three schools, has … and develop a plan to reduce unrestricted fund balance in a manner that benefits District residents. …

https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/catskill-central-school-district-financial-management-2017m-134

Brookfield Central School District – Claims Audit Process (2018M-6)

… Purpose of Audit The purpose of our audit was to determine whether claims were adequately documented, were … purposes and were properly audited and approved prior to payment for the period July 1, 2016 through September 30, … and Oneida Counties. The District, which is governed by a five-member Board of Education, has approximately 235 …

https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/brookfield-central-school-district-claims-audit-process-2018m-6

Tapestry Charter School – Procurement (2017M-203)

… our audit was to determine whether School officials used a competitive process to procure goods and services for the … 26, 2017. Background The Tapestry Charter School, located in the City of Buffalo, is a public school that is not under the local school board’s …

https://www.osc.ny.gov/local-government/audits/charter-school/2018/01/12/tapestry-charter-school-procurement-2017m-203

Great Neck Union Free School District – Fuel (2016M-82)

… The Great Neck Union Free School District is located in the Town of North Hempstead in Nassau County. The District, which operates 10 schools with approximately 6,400 students, is governed by … Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $216 million. Key Findings The …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/great-neck-union-free-school-district-fuel-2016m-82

Hauppauge Union Free School District – Overtime (2016M-70)

… costs. A security guard worked 33.5 overtime hours for video room coverage, which may have been able to be … whether work shifts can be rearranged to incorporate video room coverage into a regular workday. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/hauppauge-union-free-school-district-overtime-2016m-70

Rome City School District – Financial Management (2015M-215)

… 2015. Background The Rome City School District is located in the City of Rome and the Towns of Annsville, Lee, Verona and Western in Oneida County. The District, which operates nine schools … fiscal year-end, rather than including the transfers in the proposed budget. Key Recommendations Discontinue …

https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/rome-city-school-district-financial-management-2015m-215

Canastota Central School District – Payroll (2016M-56)

… The Canastota Central School District is located in the Towns of Fenner, Lenox, Lincoln, Smithfield and Sullivan in Madison County. The District, which operates three schools … to the former Superintendent that was not provided for in the employment contract. Key Recommendation Review the …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/canastota-central-school-district-payroll-2016m-56

Millbrook Central School District – Claims Processing (2015M-48)

… Union Vale, Clinton, LaGrange, Stanford and Pleasant Valley in Dutchess County. The District, which operates four …

https://www.osc.ny.gov/local-government/audits/school-district/2015/06/12/millbrook-central-school-district-claims-processing-2015m-48

Herricks Union Free School District – Fuel Card Purchases (2014M-321)

… Purpose of Audit The purpose of our audit was to examine the District’s fuel card purchases for the period … forms. Key Recommendations File necessary paperwork to recoup all sales and use taxes paid on the District’s fuel … period. Coordinate with the District’s current fuel vendor to remove federal, State and local sales and use taxes on …

https://www.osc.ny.gov/local-government/audits/school-district/2015/01/16/herricks-union-free-school-district-fuel-card-purchases-2014m-321

White Plains City School District – Procurement of Professional Services (2014M-240)

… the District’s process and procedures for procurement of professional services for the period July 1, 2012 through … District officials did not always seek competition for professional services and did not have documentation to support why contract providers were chosen for all professional service contracts. The District did not have …

https://www.osc.ny.gov/local-government/audits/school-district/2014/10/31/white-plains-city-school-district-procurement-professional-services-2014m

Enlarged City School District of Troy – Leave Accruals (2014M-144)

… Purpose of Audit The purpose of our audit was to determine if District employees received and used leave … accruals. District officials implemented specific controls to ensure employee leave accruals were earned in accordance … CBA. We also found District officials established controls to ensure the accrual and use of leave time were recorded …

https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/enlarged-city-school-district-troy-leave-accruals-2014m-144

Discovery Charter School – Internal Controls Over Cash Disbursements (2015M-14)

… Purpose of Audit The purpose of our audit was to review internal controls over cash disbursements for the … the money from the School’s bank account for disbursement to employees, the respective taxing authorities and its own … reviews them. Key Recommendations Work with the vendor to arrange for payroll checks to clear against the School’s …

https://www.osc.ny.gov/local-government/audits/charter-school/2015/05/29/discovery-charter-school-internal-controls-over-cash-disbursements-2015m

Elmira Heights Central School District – Financial Condition (2014M-76)

… finance planned operating deficits has depleted available funds to dangerous levels. District officials improperly … since November 2012. Key Recommendations Ensure that future budgets are structurally balanced, with recurring … funds improperly transferred from reserves and ensure that future uses of reserves conform with statutes. Regularly …

https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/elmira-heights-central-school-district-financial-condition-2014m-76

Town of East Fishkill – Recreation Department Cash Receipts (2014M-95)

… duplicate receipts for cash that is collected. Deposit slips were not sufficiently detailed. Key Recommendations … received by Department employees. Require all deposit slips be sufficiently detailed. …

https://www.osc.ny.gov/local-government/audits/town/2014/06/13/town-east-fishkill-recreation-department-cash-receipts-2014m-95

Pittsfield Fire District – Board Oversight (2016M-305)

… internal controls over the District’s financial operations for the period July 1, 2015 through July 31, 2016. Background … Fire Commissioners. General fund budgeted appropriations for 2016 total $105,000. Key Findings The Board does not have any policies or procedures for credit card usage. The Treasurer is responsible for …

https://www.osc.ny.gov/local-government/audits/fire-district/2016/12/09/pittsfield-fire-district-board-oversight-2016m-305