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New Hyde Park-Garden City Park Union Free School District – Financial Management (2014M-7)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial operations and use of fund balance for the period of July 1, 2011 through June 30, 2013. Background …

https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/new-hyde-park-garden-city-park-union-free-school-district-financial

Commack Union Free School District – Financial Condition and Fuel Inventory (2015M-90)

… audit was to evaluate the District’s financial condition and controls over fuel inventory for the period July 1, 2013 … Free School District is located in the Towns of Huntington and Smithtown, Suffolk County. The District, which is … District experienced large operating surpluses in 2011-12 and 2012-13 because it overestimated expenditures in its …

https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/commack-union-free-school-district-financial-condition-and-fuel-inventory

Buffalo 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-center

Village 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-12

Village 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-29

Middle Country Central School District – Extra-Classroom Activity Funds (2022M-160)

… report – pdf] Audit Objective Determine whether Middle Country Central School District (District) officials provided … audit school middle country extraclassroom activity …

https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/middle-country-central-school-district-extra-classroom-activity-funds

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

… The District overpaid seven employees for retirement incentives by total of $35,000 and underpaid four employees … and procedures for processing and approving retirement incentives and vacation payouts. Direct District Counsel to …

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

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

… The purpose of our audit was to evaluate the District’s claims processing procedures and fund balance management … $9.5 million. Key Findings The auditor from the Otsego Northern Catskills Board of Cooperative Educational Services … Discontinue the practice of allowing the Treasurer’s electronic signature to be affixed to checks without her …

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

Greater 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-110

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

… Corning City School District is located in the Towns of Big Flats and Catlin in Chemung County; the Towns of Dix and …

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)

… to fund one-time expenditures, fund needed reserves or reduce property taxes. Adopt realistic budgeted …

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

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

… of Audit The purpose of our audit was to determine if the Board provided sufficient oversight of the Middle School … Yonkers, that is not under the control of the local school board. The School, which is governed by an eight-member Board of Trustees, had approximately 640 students as of June …

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 … in a timely manner for all the transportation State aid to which it was entitled for new bus purchases and did not …

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)

… 2016. Background The Edgemont Union Free School District is located in the Town of Greenburgh in Westchester County. The … chosen. Procure professional services using a competitive method, such as an RFP process, and ensure that District …

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

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

Bath Central School District Reserves 2016M401

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

Town of Webb Union Free School District – Fund Balance (2016M-140)

… the District’s financial condition for the period July 1, 2012 through November 30, 2015. Background The Town of Webb …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/town-webb-union-free-school-district-fund-balance-2016m-140

Hammond 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-398

Western 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-and