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Herricks Union Free School District – Fuel Card Purchases (2014M-321)
… the District did not complete the required tax exemption forms. Key Recommendations File necessary paperwork to recoup …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/16/herricks-union-free-school-district-fuel-card-purchases-2014m-321Hancock Central School District – School Lunch Operations (2015M-176)
… costs. Monitor the MPLH and consider taking measures to move toward the industry standard. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/hancock-central-school-district-school-lunch-operations-2015m-176Salmon River Central School District – Budgeting Practices and Financial Condition (2014M-251)
… July 1, 2011 through January 31, 2014. Background The Salmon River Central School District is located in the Towns … Salmon River Central School District Budgeting Practices and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/19/salmon-river-central-school-district-budgeting-practices-and-financialEdmeston Central School District – School Lunch Operations (2015M-174)
… which operates one cafeteria that serves approximately 420 students, is governed by an elected five-member Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/30/edmeston-central-school-district-school-lunch-operations-2015m-174Hudson City School District – Grant Administration (2013M-324)
… of our audit was to evaluate internal controls over grant administration for the period July 1, 2011 through May 6, … Hudson City School District Grant Administration 2013M324 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/hudson-city-school-district-grant-administration-2013m-324New Paltz Central School District – Financial Condition (2014M-38)
… to provide a financial cushion in case of unforeseen expenses. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/new-paltz-central-school-district-financial-condition-2014m-38Dryden Central School District – Financial Condition (2013M-396)
… October 17, 2013. Background The District is located in Cortland, Tioga and Tompkins Counties and is governed by … of the District’s unexpended surplus fund balance is in compliance with the Real Property Tax law statutory … if the amounts reserved are necessary, reasonable and in compliance with statutory requirements. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/dryden-central-school-district-financial-condition-2013m-396Town of Enfield – Purchasing (2016M-377)
… our audit was to evaluate the Town’s purchasing practices for the period January 1, 2015 through August 15, 2016. … Town Board. The Town’s 2016 budgeted appropriations for its general and highway funds totaled approximately … Key Findings Town officials did not seek competition for professional services. Town officials did not obtain the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-enfield-purchasing-2016m-377Cambridge Central School District – Internal Controls Over Extra-Classroom Activity Funds (2014M-63)
… of Cambridge, Easton, Jackson, Salem and White Creek in Washington County and the Towns of Hoosick, Pittstown and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/cambridge-central-school-district-internal-controls-over-extra-classroomBinghamton City School District – Financial Condition (2013M-242)
… of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2011 … May 20, 2013. Background The Binghamton City School District is located in the City of Binghamton and the Town of Fenton in Broome County. The District is governed by the Board of Education which …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/24/binghamton-city-school-district-financial-condition-2013m-242Town of Windsor – Information Technology (2017M-44)
… of Windsor is located in Broome County and is governed by a five-member Town Board. General fund budgeted … and employees. The Town’s server is not located in a secure location. Key Recommendations Annually review and … to ensure the users’ understanding of the Town’s policy. Secure the Town’s server so that only authorized individuals …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-windsor-information-technology-2017m-44Edmeston Fire District – Claims Auditing and Annual Financial Reporting (2024M-116)
… filed the required Annual Financial Reports (AFRs) in a timely manner. Key Findings The Board did not properly … audit all claims, and the Treasurer did not file AFRs in a timely manner. The Board did not: Audit and approve all … Audit and approve all claims before they are paid by the Treasurer. Adopt a written procurement policy as …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/edmeston-fire-district-claims-auditing-and-annual-financial-reporting-2024mOriskany Central School District – Procurement (2017M-87)
… Purpose of Audit The purpose of our audit was to determine whether the procurement of goods and services was appropriate and was compliant with …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/oriskany-central-school-district-procurement-2017m-87Mount Markham Central School District – Reserve Funds (2016M-73)
… purpose of our audit was to examine the District’s reserve funds for the period July 1, 2014 through January 5, 2016. … The Board did not maintain some of the District’s reserve funds at reasonable levels. Key Recommendations Establish a … or targeted funding levels and conditions under which funds will be used. Review all reserves and determine if the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/mount-markham-central-school-district-reserve-funds-2016m-73Madison Central School District – Procurement of Professional Services (2015M-322)
… period July 1, 2014 through July 31, 2015. Background The Madison Central School District is located in the Towns of Eaton, Madison and Stockbridge in Madison County and the Towns of Augusta, Marshall and Vernon … Madison Central School District Procurement of Professional …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/madison-central-school-district-procurement-professional-services-2015mSouthern Cayuga Central School District – Financial Management (2015M-224)
… two schools with approximately 720 students, is governed by an elected seven-member Board of Education. Budgeted … for costs savings and efficiencies. Develop and adopt a multiyear financial and capital plan that address the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/04/southern-cayuga-central-school-district-financial-management-2015m-224Roosevelt Union Free School District – Competitive Procurement (2015M-234)
… ensure that purchases are not made until the purchasing agent has issued an approved purchased order. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/roosevelt-union-free-school-district-competitive-procurement-2015m-234Rome City School District – Financial Management (2015M-215)
… is located in the City of Rome and the Towns of Annsville, Lee, Verona and Western in Oneida County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/rome-city-school-district-financial-management-2015m-215Canastota Central School District – Payroll (2016M-56)
… schools with approximately 1,500 students, is governed by an elected seven-member Board of Education. General fund … approximately $25.5 million. Key Finding The District paid a former employee $30,000 that was not consistent with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/canastota-central-school-district-payroll-2016m-56Eden Central School District – Payroll (2017M-11)
… our audit was to evaluate the accuracy of payroll payments for the period July 1, 2015 through December 6, 2016. … Eden Central School District is located in the Towns of Boston, Concord, Eden, Evans and North Collins in Erie … with approximately 1,400 students. Budgeted appropriations for the 2016-17 fiscal year total $27.4 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/eden-central-school-district-payroll-2017m-11