Search
Mount Morris Central School District – Online Banking (2022M-99)
… Central School District (District) officials ensured online banking transactions were appropriate and secure. Key Findings While we found online banking transactions were appropriate, District officials did not secure access to online banking. In addition to sensitive information …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/04/mount-morris-central-school-district-online-banking-2022m-99Pittsford Central School District – Payroll (2021M-129)
Determine whether Pittsford Central School District (District) officials accurately compensated employees.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/pittsford-2021-129.pdfTioga Central School District – Cash Management (2020M-83)
Determine whether Tioga Central School District (District) officials maximized interest earnings.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/tioga-2020-83.pdfGroton Central School District – Cash Management (2020M-124)
Determine whether Groton Central School District (District) officials maximized interest earnings.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/groton-2020-124.pdfCohoes City School District – Medicaid Reimbursements (2022M-107)
… Determine whether the Cohoes City School District District maximized Medicaid reimbursements by …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/cohoes-city-school-district-medicaid-reimbursements-2022m-107McGraw Central School District – Fund Balances (2017M-248)
… the Board and District officials ensured that the general fund balance and reserve fund levels were reasonable for the period July 1, 2015 … appropriated, on average, $638,300 of unrestricted fund balance as a financing source each year for the 2014-15 … McGraw Central School District Fund Balances 2017M248 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mcgraw-central-school-district-fund-balances-2017m-248Churchville-Chili Central School District – Financial Management (2015M-354)
… 23, 2015. Background The Churchville-Chili Central School District is located in four towns in Monroe County. … ChurchvilleChili Central School District Financial Management 2015M354 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/churchville-chili-central-school-district-financial-management-2015m-354Malone Central School District – Payroll (2017M-278)
… has approximately 2,600 students. Budgeted appropriations for the 2017-18 fiscal year total approximately $51.8 … Noteworthy Achievements We reviewed all payroll records for 20 employees who were paid approximately $932,000 during … appropriate oversight. We commend District officials for establishing a well-designed system for processing …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/malone-central-school-district-payroll-2017m-278West Valley Central School District – Financial Management (2013M-178)
… the use of unexpended surplus funds and reserve funds for the period July 1, 2009, through June 4, 2013. Background … seven elected members. The District’s expenditures for the 2012-13 fiscal year were approximately $7.6 million. … District officials could not demonstrate a planned need for more than $1.7 million of the reserves. Officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/west-valley-central-school-district-financial-management-2013m-178Rotterdam-Mohonasen Central School District - Cafeteria Operations (2019M-114)
… The District Treasurer (Treasurer) did not account for health insurance benefits provided to cafeteria employees … should calculate and monitor cost- and revenue-per-ME. The food service supervisor should review the New York Office of … Services (OGS) cooperative bids to ensure all cafeteria food and supplies are purchased in the most economical …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/rotterdam-mohonasen-central-school-district-cafeteria-operations-2019mChateaugay Central School District – Nonresident Homeless Student State Aid (2023M-153)
… totaling $145,164 for nonresident homeless students during the audit period because the Superintendent was not aware that the District could … also lose the remaining $82,244 in State aid if officials do not properly submit claims for reimbursement by June 30, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/chateaugay-central-school-district-nonresident-homeless-student-state-aidSodus Central School District – Software Management (2022M-64)
… the accounts’ users to install software on their computers without authorization. Of 134 software applications that we …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/sodus-central-school-district-software-management-2022m-64York Central School District – Financial Management (2022M-96)
… more than $1 million is overfunded and may be enough to pay annual claims for 132 years. The District did not have … more real property taxes were levied than was needed to fund operations. Key Recommendations Comply with the … limit and use the excess funds in a manner more beneficial to taxpayers. Properly use and reasonably fund reserve funds. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-financial-management-2022m-96Canisteo-Greenwood Central School District – Financial Management (2016M-362)
… of Bath, Canisteo, Greenwood, Hartsville, Hornellsville, Howard, Jasper, Troupsburg and West Union in Steuben County. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/canisteo-greenwood-central-school-district-financial-management-2016m-362Hamburg Central School District – Capital Project (2014M-129)
… not approve all change orders and allowance disbursement forms, as required by NYSED. In addition, none of the allowance disbursement forms were approved by NYSED. We found that the equipment … Approve all change orders (and allowance disbursement forms) in accordance with NYSED requirements and ensure they …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/hamburg-central-school-district-capital-project-2014m-129Germantown Central School District – Financial Management (2013M-230)
… audit was to evaluate the District’s financial management for the period July 1, 2011 through May 3, 2013. Background … elected members. The District’s budgeted expenditures for the 2012-13 fiscal year were approximately $13.7 million. … the District had operating surpluses totaling $2.7 million for the period, which caused the accumulated fund balance to …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/germantown-central-school-district-financial-management-2013m-230Colton-Pierrepont Central School District – Financial Duties (2017M-229)
… Purpose of Audit The purpose of our audit was to determine whether … segregated Business office disbursement duties and whether the Treasurer controlled the use of her electronic signature …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/colton-pierrepont-central-school-district-financial-duties-2017m-229Valley Stream 24 Union Free School District – New Hire Paperwork (2022M-189)
… Background The District serves the Town of Hempstead in Nassau County. The District is governed by a seven-member …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/valley-stream-24-union-free-school-district-new-hire-paperwork-2022m-189Three Village Central School District – Fuel Inventories (2015M-271)
… July 31, 2015. Background The Three Village Central School District is located in the Town of Brookhaven in … Three Village Central School District Fuel Inventories 2015M271 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/three-village-central-school-district-fuel-inventories-2015m-271Garden City Union Free School District – Overtime (2016M-382)
… April 30, 2016. Background The Garden City Union Free School District is located in the Town of Hempstead in Nassau … Garden City Union Free School District Overtime 2016M382 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/garden-city-union-free-school-district-overtime-2016m-382