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Controls Over Cash Advance Accounts (Follow-Up)
… report, Controls Over Cash Advance Accounts (Report 2014-S-22). Background Our initial audit report, which was issued on December 22, 2014, determined whether Parks needs their advance … Preservation: Controls Over Cash Advance Accounts (2014-S-22) …
https://www.osc.ny.gov/state-agencies/audits/2016/06/03/controls-over-cash-advance-accounts-followUnion Springs Central School District – Retiree Health Insurance Contributions (2016M-75)
… Purpose of Audit The purpose of our audit was to assess the controls over retiree health … Aurelius, Fleming, Scipio and Ledyard and Villages of Union Springs and Cayuga in Cayuga County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/union-springs-central-school-district-retiree-health-insuranceSherman Central School District – Claims Processing (2016M-352)
… 9, 2016. Background The Sherman Central School District is located in the Towns of Chautauqua, Clymer, French Creek, … which operates one school with approximately 400 students, is governed by an elected five-member Board of Education. … million. Key Findings The Board and District officials have not developed adequate written policies and procedures …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/sherman-central-school-district-claims-processing-2016m-352Peru Central School District – Extra-Classroom Activity Funds (2017M-69)
… Purpose of Audit The purpose of our audit was to determine whether extra-classroom … The Peru Central School District is located in the Towns of Ausable, Black Brook, Peru, Plattsburgh, Saranac and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/peru-central-school-district-extra-classroom-activity-funds-2017m-69Port Jervis City School District – Financial Condition (2016M-319)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … Port Jervis City School District is located in the City of Port Jervis, Orange County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/port-jervis-city-school-district-financial-condition-2016m-319Whitesville Central School District – Financial Management (2016M-313)
… Purpose of Audit The purpose of our audit was to review the District’s management of financial activities for the period July 1, 2012 through … Central School District is located in the Towns of Independence and Willing in Allegany County and the Town …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/whitesville-central-school-district-financial-management-2016m-313Hammond Central School District – Payroll (2016M-398)
… Jefferson County. The District, which operates one school with approximately 300 students, is governed by an elected …
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)
… component districts educate approximately 93,000 students in the western area of Suffolk County. BOCES is governed by a … Key Recommendations Ensure that budget transfers in excess of $25,000 are presented to the Board for approval …
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)
… in Putnam County. The District, which operates two schools with approximately 1,160 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-salem-central-school-district-time-and-attendance-2016m-209Morris Central School District – Financial Operations (2015M-251)
… Purpose of Audit The purpose of our audit was to evaluate the District’s claims processing … The Morris Central School District is located in the Towns of Laurens, Morris, New Lisbon and Pittsfield in Otsego …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/morris-central-school-district-financial-operations-2015m-251Town of Allen – Claims Audit (2024M-123)
… complete report – pdf] Audit Objective Determine whether the Town of Allen (Town) Town Board (Board) properly audited … and approved claims prior to payment. Key Findings The Board did not properly audit and approve all claims prior … contain sufficient supporting documentation to verify that the purchases were properly authorized by an appropriate …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-claims-audit-2024m-123Niagara Falls City School District – Fuel Accountability (2015M-178)
… Purpose of Audit The purpose of our audit was to evaluate the Board’s oversight of fuel delivered to the transportation contractors’ …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/niagara-falls-city-school-district-fuel-accountability-2015m-178Cazenovia Central School District – Financial Condition (2015M-327)
… Purpose of Audit The purpose of our audit was to evaluate the District’s … The Cazenovia Central School District is located in the Towns of Cazenovia, Fenner, Georgetown, Lincoln, Nelson and Sullivan in Madison County and the Town of Pompey in Onondaga County. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/cazenovia-central-school-district-financial-condition-2015m-327Naples Central School District – Online Banking (2015M-143)
… Purpose of Audit The purpose of our audit was to evaluate internal controls related to … The Naples Central School District is located in the Towns of Bristol, Canadice, Canandaigua, Naples, Richmond and South …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/11/naples-central-school-district-online-banking-2015m-143Campbell-Savona Central School District – Budget Review (B2-16-6)
… expenditures. The District’s tentative budget complies with the property tax levy limit. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/13/campbell-savona-central-school-district-budget-review-b2-16-6Bath Central School District – Reserves (2016M-401)
… Purpose of Audit The purpose of our audit was to evaluate the District’s reservation of fund balance for the period July 1, 2012 through September …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/bath-central-school-district-reserves-2016m-401Charter School of Educational Excellence – Middle School Capital Project and Board Oversight of the Management Company (2015M-7)
… project and of the management company which assists with the School’s academic and financial operations for the period July 1, 2013 through August 19, 2014. … Background The Charter School of Educational Excellence is a public school, located in the City of Yonkers, that is …
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)
… Purpose of Audit The purpose of our audit was to examine the District’s transportation … Central School District is located in the Towns of Canton, Clare, Edwards, Fine, Hermon, Pierrepont and … 610 students, is governed by an elected nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/edwards-knox-central-school-district-transportation-state-aid-and-reserveCorning City School District – Procurement (2016M-222)
… 1, 2014 through April 26, 2016. Background The Corning City School District is located in the Towns of Big Flats and … the Towns of Dix and Orange in Schuyler County; and the City of Corning and the Towns of Bradford, Campbell, Caton, … Corning City School District Procurement 2016M222 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/corning-city-school-district-procurement-2016m-222Cohoes City School District – Budgeting (2016M-111)
… 1, 2012 through June 30, 2015. Background The Cohoes City School District is located in the City of Cohoes in Albany … 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