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Commack Union Free School District – Financial Condition and Fuel Inventory (2015M-90)
… The Commack Union Free School District is located in the Towns of Huntington and Smithtown, Suffolk County. The District, which … of the nearly $24 million of appropriated fund balance was used to finance operations. District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/commack-union-free-school-district-financial-condition-and-fuel-inventoryBuffalo City School District – Oversight of Field Activities at the Service Center (2014M-270)
… of our audit was to determine whether certain Service Center field employees and an IT vendor were adequately … from the IT and Plant Departments who work at the Service Center. Ensure that IT Department supervisory personnel … District Oversight of Field Activities at the Service Center 2014M270 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/11/buffalo-city-school-district-oversight-field-activities-service-centerVillage of Waverly – Parks and Recreation Department Financial Activities (2021M-12)
… report – pdf] Audit Objective Determine whether Village of Waverly (Village) officials established adequate controls … nine fundraisers. However, no money was deposited for 11 of the tournaments and two of the fundraisers. Registration … controls. Develop criteria and provide oversight for the scholarship program. …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-waverly-parks-and-recreation-department-financial-activities-2021m-12Village of Johnson City – Oversight of Justice Court Operations (2015M-29)
… parking tickets, including enrolling in DMV’s parking ticket scofflaw program. Perform monthly reconciliations and …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/05/village-johnson-city-oversight-justice-court-operations-2015m-29Middle Country Central School District – Extra-Classroom Activity Funds (2022M-160)
… (ECA) funds. Key Findings The Board of Education (Board) and District officials did not provide proper oversight of … are not maintained, it increases the risk of errors and/or theft without detection . It also compromises the … The Board did not: Properly appoint the central treasurer and faculty auditor and did not appoint a faculty counselor. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/middle-country-central-school-district-extra-classroom-activity-fundsManhasset Union Free School District – Separation Payments (2016M-150)
… were accurate. The District overpaid seven employees for retirement incentives by total of $35,000 and underpaid four employees … policies and procedures for processing and approving retirement incentives and vacation payouts. Direct District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/manhasset-union-free-school-district-separation-payments-2016m-150Morris Central School District – Financial Operations (2015M-251)
… Background The Morris Central School District is located in the Towns of Laurens, Morris, New Lisbon and Pittsfield in Otsego County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/morris-central-school-district-financial-operations-2015m-251Greater Amsterdam School District – Financial Condition (2016M-110)
… Saratoga County. The District, which operates six schools with approximately 3,800 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/greater-amsterdam-school-district-financial-condition-2016m-110Cohoes City School District – Budgeting (2016M-111)
… Albany County. The District, which operates five schools with approximately 1,900 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cohoes-city-school-district-budgeting-2016m-111Charter School of Educational Excellence – Middle School Capital Project and Board Oversight of the Management Company (2015M-7)
… if the Board provided sufficient oversight of the Middle School construction project and of the management … $6.8 million in project-related expenses for the Middle School project. The Middle School project exceeded the authorized cost by $2.6 … Charter School of Educational Excellence Middle School Capital Project and Board Oversight of the …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/05/08/charter-school-educational-excellence-middle-school-capital-project-andEdwards-Knox Central School District – Transportation State Aid and Reserve Funds (2016M-151)
… Central School District is located in the Towns of Canton, Clare, Edwards, Fine, Hermon, Pierrepont and Russell … million and did not adopt a reserve policy. The District used funds from its retirement contribution reserve for a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/edwards-knox-central-school-district-transportation-state-aid-and-reserveEdgemont Union Free School District – Procurement of Professional Services (2016M-126)
… County. The District, which operates three schools with approximately 1,900 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/edgemont-union-free-school-district-procurement-professional-servicesBath Central School District – Reserves (2016M-401)
… Findings The Board did not adopt a written reserve fund policy. District officials could not provide evidence that … $297,000. Key Recommendations Develop a written policy that indicates the amount of funds to be reserved, how … when the balances will be used to finance related costs. Return money improperly maintained in the debt reserve to the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/bath-central-school-district-reserves-2016m-401Town of Webb Union Free School District – Fund Balance (2016M-140)
… condition for the period July 1, 2012 through November 30, 2015. Background The Town of Webb Union Free School …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/town-webb-union-free-school-district-fund-balance-2016m-140Hammond Central School District – Payroll (2016M-398)
… District, which operates one school with approximately 300 students, is governed by an elected seven-member Board of … records for his custodial, transportation supervisor or bus driver positions. Key Recommendation Segregate the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/17/hammond-central-school-district-payroll-2016m-398Western Suffolk Board of Cooperative Educational Services – Budget Transfers and Confirming Purchase Orders (2016M-218)
… Purpose of Audit The purpose of our audit was to review BOCES’ budget transfer and … November 30, 2015. Background The Western Suffolk Board of Cooperative Educational Services (BOCES) is an association … Western Suffolk Board of Cooperative Educational Services Budget Transfers and …
https://www.osc.ny.gov/local-government/audits/boces/2016/09/30/western-suffolk-board-cooperative-educational-services-budget-transfers-andNorth Salem Central School District – Time and Attendance (2016M-209)
… Somers in Westchester County and portions of the Towns of Carmel and Southeast in Putnam County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-salem-central-school-district-time-and-attendance-2016m-209Whitesville Central School District – Financial Management (2016M-313)
… Central School District is located in the Towns of Independence and Willing in Allegany County and the Town of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/whitesville-central-school-district-financial-management-2016m-313Area #6 – Patch Management – Information Technology Governance
https://www.osc.ny.gov/local-government/publications/it-governance/area-6-patch-managementHamilton Fulton Montgomery Board of Cooperative Educational Services – Investment Program (2023M-116)
… available funds. BOCES officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/22/hamilton-fulton-montgomery-board-cooperative-educational-services-investment