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Somers Central School District – Fixed Assets (2016M-74)
… fixed assets and information technology equipment for the period July 1, 2014 through December 1, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $87 million. … controls over assets or how to maintain records for assets. Not all assets listed as disposed of had …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/somers-central-school-district-fixed-assets-2016m-74Sharon Springs Central School District – Financial Condition (2016M-39)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … The Sharon Springs Central School District is located in the Towns of Carlisle, Seward and Sharon in Schoharie … that appropriate unexpended surplus funds that will not be used. Develop a plan to use the surplus fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/sharon-springs-central-school-district-financial-condition-2016m-39Morrisville-Eaton Central School District – Online Banking (2017M-98)
… School District is located in the Towns of Eaton, Fenner, Lebanon, Lincoln, Nelson, Smithfield and Stockbridge in …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/morrisville-eaton-central-school-district-online-banking-2017m-98Seaford Union Free School District – Extra-Classroom Activities (2016M-291)
… to 91 days. School store receipts were not supported by a profit and loss statement or sufficient detail for the … secretary. Key Recommendations Ensure that all receipts are deposited in a timely manner. Ensure that … extra-curricular activity clubs attach profit and loss statements or other detail sufficient to support that all …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/seaford-union-free-school-district-extra-classroom-activities-2016m-291Island Park Union Free School District – Information Technology Asset Management (2016M-270)
… physical IT inventory count, immediately identify or tag IT assets as District property upon receipt or … has control over assets for their life cycle. Implement a policy that requires District officials to conduct annual … action for missing equipment, and to immediately tag IT assets and record them in the inventory system. … …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/31/island-park-union-free-school-district-information-technology-assetWest Babylon Union Free School District – School Lunch Operations (2016M-243)
… school and five elementary schools, which offer breakfast, lunch and à la carte foods to approximately 4,000 students … employees. Budgeted appropriations for the for the school lunch fund for the 2015-16 fiscal year totaled approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/west-babylon-union-free-school-district-school-lunch-operations-2016m-243Amityville Union Free School District – Payroll (2016M-155)
… The Amityville Union Free School District is located in the Town of Oyster Bay in Nassau County and the Town of Babylon in Suffolk County. … was preapproved. Overtime payments included work of a routine nature that, with proper scheduling, may have been …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/amityville-union-free-school-district-payroll-2016m-155Jasper-Troupsburg Central School District – Financial Condition (2015M-22)
… adopted structurally balanced budgets nor has it adopted a fund balance policy, resulting in a decrease in the amount of fund balance to precariously low levels. The Board has not developed a multiyear financial plan. The District has not taken …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/27/jasper-troupsburg-central-school-district-financial-condition-2015m-22Holland Central School District – Financial Management (2015M-58)
… Purpose of Audit The purpose of our audit was to review the District’s financial …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/holland-central-school-district-financial-management-2015m-58Ripley Central School District – Cost Savings and Budgeting (2014M-361)
… July 1, 2012 through August 28, 2014. Background The Ripley Central School District is located in the Town of Ripley in Chautauqua County. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/03/ripley-central-school-district-cost-savings-and-budgeting-2014m-361Clarence Central School District – Financial Condition (2016M-128)
… Purpose of Audit The purpose of our audit was to examine the District’s management of financial activities for the … that is not needed to finance operations is, in effect, a reservation of fund balance that is not provided for by …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/clarence-central-school-district-financial-condition-2016m-128Cooperstown Central School District – School Lunch Fund Financial Condition (2016M-86)
… managed the school lunch fund’s financial condition for the period July 1, 2014 through January 14, 2016. … its school lunch operations. Budgeted appropriations for the school lunch fund for the 2015-16 fiscal year totaled $422,000. Key Finding …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cooperstown-central-school-district-school-lunch-fund-financial-conditionLewiston-Porter Central School District – Financial Condition (2014M-202)
… The Lewiston-Porter Central School District is located in the Towns of Lewiston and Porter, Niagara County. The … Findings The Board used fund balance as a financing source in the annual general fund budgets until it was nearly … Reduce reliance on fund balance as a financing source in the annual budget. Closely monitor actual operating …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/lewiston-porter-central-school-district-financial-condition-2014m-202Oppenheim-Ephratah Central School District – Business Office Operations (2013M-70)
… effectively to adequately safeguard District assets for the period July 1, 2011, to November 30, 2012. Background … comprises seven elected members. Budgeted expenditures for the 2012-13 fiscal year are approximately $8.4 million, … procedures have been developed and adhered to by staff for cash receipts and disbursements, payroll, purchasing, and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/oppenheim-ephratah-central-school-district-business-office-operationsGreene Central School District – Financial Condition (2016M-17)
… $24.7 million. Key Findings The Board did not adopt a reserve policy that established reserves to be used, how they would be funded and when they would be used. The … a reserve policy that establishes reserves to be used, how they will be funded and when they will be used. Review …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greene-central-school-district-financial-condition-2016m-17Greenburgh Central School District – Payroll and Reserve Funds (2016M-242)
… The purpose of our audit was to examine the District’s payroll procedures and reserve funds for the period July 1, … have not provided employees with written procedures over payroll. District officials did not adequately segregate …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/greenburgh-central-school-district-payroll-and-reserve-funds-2016m-242Levittown Union Free School District – Reserve Funds and Extra-Classroom Activity Fund (2016M-174)
Levittown Union Free School District Reserve Funds and ExtraClassroom Activity Fund 2016M174
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/levittown-union-free-school-district-reserve-funds-and-extra-classroomLake George Central School District – Internal Controls Over Payroll (2013M-122)
… July 1, 2011, through January 31, 2013. Background The Lake George Central School District is located in the Village of Lake George and the Towns of Lake George, Queensbury, Bolton, …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/02/lake-george-central-school-district-internal-controls-over-payroll-2013mFranklinville Central School District – Financial Management (2017M-49)
… to review the District’s financial management practices for the period July 1, 2013 through February 8, 2017. … approximately 690 students. General fund appropriations for the 2016-17 fiscal year total $18.2 million. Key Findings … unrestricted fund balance to exceed the statutory limit for the past three fiscal years by an average of $2.1 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/franklinville-central-school-district-financial-management-2017m-49East Moriches Union Free School District -- Budget Review (B17-7-4)
… independent evaluation of the District’s proposed budget for the 2017-18 fiscal year. Background The East Moriches … local government is authorized to issue obligations and for each subsequent fiscal year during which the deficit obligations are outstanding, their proposed budget for the next succeeding fiscal year. Key Finding We found …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/05/east-moriches-union-free-school-district-budget-review-b17-7-4