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Village of Old Brookville – Cash Receipts (2015M-286)

… 1, 2014 through July 31, 2015. Background The Village of Old Brookville is located in the Town of Oyster Bay in … Village of Old Brookville Cash Receipts 2015M286 …

https://www.osc.ny.gov/local-government/audits/village/2016/01/15/village-old-brookville-cash-receipts-2015m-286

South Seneca Central School District – Financial Management (2015M-255)

South Seneca Central School District Financial Management 2015M255

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/south-seneca-central-school-district-financial-management-2015m-255

Mount Markham Central School District – Reserve Funds (2016M-73)

… and conditions under which funds will be used. Review all reserves and determine if the balances are necessary, …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/mount-markham-central-school-district-reserve-funds-2016m-73

Great Neck Union Free School District – Fuel (2016M-82)

… adequately control the District’s fuel assets. Review fuel daily sheets and investigate all variances. Perform a …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/great-neck-union-free-school-district-fuel-2016m-82

Rondout Valley Central School District – Financial Management (2015M-296)

… Purpose of Audit The purpose of our audit was to examine the District’s financial management for the period … and no amount of appropriated fund balance was used to finance operations. Key Recommendations Adopt budgets with … of unrestricted fund balance that is not actually needed to fund District operations. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/rondout-valley-central-school-district-financial-management-2015m-296

Saratoga Springs City School District – Fund Balance (2016M-99)

… for the future payments of other post-employment benefits (OPEB). Key Recommendation District officials should … restricting a portion of its fund balance for its future OPEB liability to ensure the amount of the unrestricted fund …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/saratoga-springs-city-school-district-fund-balance-2016m-99

Madison Central School District – Procurement of Professional Services (2015M-322)

… purpose of our audit was to review the District’s process and procedures for procuring professional services for the … School District is located in the Towns of Eaton, Madison and Stockbridge in Madison County and the Towns of Augusta, Marshall and Vernon in Oneida …

https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/madison-central-school-district-procurement-professional-services-2015m

East Bloomfield Central School District – Online Banking (2016M-14)

… July 1, 2014 through December 9, 2015. Background The East Bloomfield Central School District is located in the Towns of Bristol, Canandaigua, East Bloomfield, Richmond, Victor and West Bloomfield in … East Bloomfield Central School District Online Banking 2016M14 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/east-bloomfield-central-school-district-online-banking-2016m-14

Southern Cayuga Central School District – Financial Management (2015M-224)

… Purpose of Audit The purpose of our audit was to review the District’s financial … Cayuga Central School District is located in the Towns of Venice, Locke, Genoa, Scipio, Fleming and Ledyard in Cayuga County, and the Town of Lansing in Tompkins County. The District, which operates …

https://www.osc.ny.gov/local-government/audits/school-district/2015/12/04/southern-cayuga-central-school-district-financial-management-2015m-224

Eden Central School District – Payroll (2017M-11)

… Purpose of Audit The purpose of our audit was to evaluate the accuracy of payroll payments for the period … Provide adequate oversight of payrolls, including changes to wages or pay rates and stipend payments. …

https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/eden-central-school-district-payroll-2017m-11

Village of Newport – Financial Management (2017M-12)

… Newport in Herkimer County. The Village, which is governed by a Board of Trustees, has a population of approximately … in the general fund exceeded actual expenditures by an annual average of $99,600 (36.8 percent). Unrestricted …

https://www.osc.ny.gov/local-government/audits/village/2017/04/28/village-newport-financial-management-2017m-12

Saranac Central School District – Investment Program (2023M-89)

… million in operating and debt service funds available for investing, and earned $154,099 in investment earnings. … monthly cash flow forecasts to estimate funds available for investment. Key Recommendations Prepare monthly cash … flow forecasts that estimate the amount of funds available for investment. Consider all four objectives of a …

https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-investment-program-2023m-89

Village of Freeville – Time Attendance and Leave Accruals (2017M-24)

… if Village officials adopted adequate payroll policies and procedures for the period June 1, 2015 through December … is located in the Town of Dryden in Tompkins County and has a population of approximately 520. The Village is … by an elected five-member Board of Trustees. General and sewer fund budgeted appropriations for the 2016-17 fiscal …

https://www.osc.ny.gov/local-government/audits/village/2017/05/12/village-freeville-time-attendance-and-leave-accruals-2017m-24

Eastern Suffolk Board of Cooperative Educational Services – Information Technology (2023M-93)

… (BOCES) officials managed user account access to the network and financial application. Key Findings Although … they did not adequately manage user account access to the network. As a result, BOCES had an increased risk that the network could be accessed by unauthorized individuals. In …

https://www.osc.ny.gov/local-government/audits/boces/2023/10/13/eastern-suffolk-board-cooperative-educational-services-information-technology-2023m

Herricks Union Free School District – Fuel Card Purchases (2014M-321)

… Union Free School District is located in the Town of North Hempstead in Nassau County. The District, which is governed by an elected five-member Board of Education, operates five schools with approximately 3,900 students. Budgeted …

https://www.osc.ny.gov/local-government/audits/school-district/2015/01/16/herricks-union-free-school-district-fuel-card-purchases-2014m-321

Hancock Central School District – School Lunch Operations (2015M-176)

… Purpose of Audit The purpose of our audit was to determine whether District officials ensured that meals offered to students were nutritious and prepared in the most … Key Findings The District serves nutritious meals to its students, but the meals costs more to prepare than the …

https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/hancock-central-school-district-school-lunch-operations-2015m-176

Salmon River Central School District – Budgeting Practices and Financial Condition (2014M-251)

… 1, 2011 through January 31, 2014. Background The Salmon River Central School District is located in the Towns of … 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-financial

Dryden Central School District – Financial Condition (2013M-396)

… Purpose of Audit The purpose of our audit was to determine whether the Board of Education adopted … total fund balance increased by $5.2 million due to operational surpluses over the past five completed fiscal … years, the Board transferred $3.1 million of this amount to various reserves. Key Recommendations Ensure that the …

https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/dryden-central-school-district-financial-condition-2013m-396