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Western Suffolk Board of Cooperative Educational Services – Budget Transfers and Confirming Purchase Orders (2016M-218)

… purpose of our audit was to review BOCES’ budget transfer and purchase order processes for the period July 1, 2014 … of 18 component school districts. Combined, BOCES and the component districts educate approximately 93,000 … 12 percent were made with confirming purchase orders, and none of these purchases were documented as an emergency …

https://www.osc.ny.gov/local-government/audits/boces/2016/09/30/western-suffolk-board-cooperative-educational-services-budget-transfers-and

North Salem Central School District – Time and Attendance (2016M-209)

… North Salem Central School District – Time and Attendance … 1, 2014 through December 18, 2015. Background The North Salem Central School District is located in the Town of North Salem and portions of the Town of Somers in Westchester … North Salem Central School District Time and Attendance 2016M209 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-salem-central-school-district-time-and-attendance-2016m-209

Morris Central School District – Financial Operations (2015M-251)

… Purpose of Audit The purpose of our audit was to evaluate the District’s claims processing procedures and … District is located in the Towns of Laurens, Morris, New Lisbon and Pittsfield in Otsego County. The District, which … total approximately $9.5 million. Key Findings The auditor from the Otsego Northern Catskills Board of Cooperative …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/morris-central-school-district-financial-operations-2015m-251

Town of Allen – Claims Audit (2024M-123)

… detected and corrected, and that Town officials paid more for goods and services than necessary. All 105 claims we … sufficiently itemized and should not have been approved for payment. 47 claims totaling approximately $41,000 did not … department head. Two claims totaling approximately $160 for membership dues could not be located and provided for our …

https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-claims-audit-2024m-123

Manhasset Union Free School District – Separation Payments (2016M-150)

… through February 29, 2016. Background The Manhasset Union Free School District is located in the Town of North … Manhasset Union Free School District Separation Payments 2016M150 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/manhasset-union-free-school-district-separation-payments-2016m-150

Niagara Falls City School District – Fuel Accountability (2015M-178)

… July 1, 2013 through May 22, 2015. Background The Niagara Falls City School District is located in Niagara County. The … Niagara Falls City School District Fuel Accountability 2015M178 …

https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/niagara-falls-city-school-district-fuel-accountability-2015m-178

Cazenovia Central School District – Financial Condition (2015M-327)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … 30, 2015. Background The Cazenovia Central School District is located in the Towns of Cazenovia, Fenner, Georgetown, … three schools with approximately 1,500 students and is governed by an elected seven-member Board of Education. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/cazenovia-central-school-district-financial-condition-2015m-327

Naples Central School District – Online Banking (2015M-143)

… Canandaigua, Naples, Richmond and South Bristol in Ontario County, the Towns of Cohocton and Prattsburgh in Steuben County, the Towns of Italy and Middlesex in Yates County and … assets and could improve best practices by enabling alerts and other security measures available from both of the …

https://www.osc.ny.gov/local-government/audits/school-district/2015/09/11/naples-central-school-district-online-banking-2015m-143

Campbell-Savona Central School District – Budget Review (B2-16-6)

… our budget review was to determine whether the significant revenue and expenditure projections in the District’s … obligations are outstanding. Key Findings The significant revenue and expenditure projections in the tentative budget … balance of $116,081, which is almost 25 times the average annual expenditures. The District’s tentative budget complies …

https://www.osc.ny.gov/local-government/audits/school-district/2016/04/13/campbell-savona-central-school-district-budget-review-b2-16-6

Bath Central School District – Reserves (2016M-401)

… in the Towns of Avoca, Bath, Cameron, Thurston, Urbana and Wheeler in Steuben County. The District, which operates three … reported one reserve totaling $330,000 and overfunded two reserves totaling approximately $297,000. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/bath-central-school-district-reserves-2016m-401

Charter School of Educational Excellence – Middle School Capital Project and Board Oversight of the Management Company (2015M-7)

… Purpose of Audit The purpose of our audit was to determine if the Board provided sufficient oversight of the Middle School construction project and of the … 19, 2014. Background The Charter School of Educational Excellence is a public school, located in the City of …

https://www.osc.ny.gov/local-government/audits/charter-school/2015/05/08/charter-school-educational-excellence-middle-school-capital-project-and

Edwards-Knox Central School District – Transportation State Aid and Reserve Funds (2016M-151)

… Purpose of Audit The purpose of our audit was to examine the District’s transportation State aid procedures and reserve funds for … the transportation State aid to which it was entitled for new bus purchases and did not establish procedures for doing …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/edwards-knox-central-school-district-transportation-state-aid-and-reserve

Edgemont Union Free School District – Procurement of Professional Services (2016M-126)

… Purpose of Audit The purpose of our audit was to review internal controls over the District’s procurement … County. The District, which operates three schools with approximately 1,900 students, is governed by an elected … did not develop or implement procedures for staff to follow when procuring professional services. District …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/edgemont-union-free-school-district-procurement-professional-services

Corning City School District – Procurement (2016M-222)

… County; and the City of Corning and the Towns of Bradford, Campbell, Caton, Corning, Erwin, Hornby and Lindley in …

https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/corning-city-school-district-procurement-2016m-222

Cohoes City School District – Budgeting (2016M-111)

… July 1, 2012 through June 30, 2015. Background The Cohoes City School District is located in the City of Cohoes in Albany County. The District, which operates … Cohoes City School District Budgeting 2016M111 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cohoes-city-school-district-budgeting-2016m-111

Greater Amsterdam School District – Financial Condition (2016M-110)

… Purpose of Audit The purpose of our audit was to review the District’s financial condition … the Town of Amsterdam and portions of the Towns of Florida and Mohawk in Montgomery County; a portion of the …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/greater-amsterdam-school-district-financial-condition-2016m-110

Sodus Central School District – Financial Management (2016M-392)

… period July 1, 2014 through June 30, 2016. Background The Sodus Central School District is located in the Towns Arcadia and Sodus, Wayne County. The District, which operates three … Sodus Central School District Financial Management 2016M392 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/sodus-central-school-district-financial-management-2016m-392

Silver Creek Central School District – Financial Condition (2015M-321)

… Central School District is located in the Towns of Hanover and Sheridan in Chautauqua County and the Town of Brant in Erie County. The District, which … District’s unrestricted fund balance totaled $2.7 million and was 12 percent of the 2015-16 budgeted appropriations, …

https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/silver-creek-central-school-district-financial-condition-2015m-321