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Peru Central School District – Extra-Classroom Activity Funds (2017M-69)

… cash collections and disbursements were properly accounted for for the period July 1, 2015 through January 31, 2017. … seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year were approximately $45 million. …

https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/peru-central-school-district-extra-classroom-activity-funds-2017m-69

Port Jervis City School District – Financial Condition (2016M-319)

… Purpose of Audit The purpose of our audit was to review the District’s financial condition … Port Jervis City School District is located in the City of Port Jervis, Orange County. The District, which operates …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/port-jervis-city-school-district-financial-condition-2016m-319

Wilson Central School District – Reserves and Fuel Accountability (2016M-44)

… the District’s reserves and accountability over fuel used for student transportation for the period July 1, 2011 through December 22, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $24.9 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/wilson-central-school-district-reserves-and-fuel-accountability-2016m-44

Sodus Central School District – Financial Management (2016M-392)

… Central School District is located in the Towns Arcadia and Sodus, Wayne County. The District, which operates three … does not have a written plan detailing the appropriate and necessary levels for reserve funds and how they are to be monitored, analyzed and maintained. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/sodus-central-school-district-financial-management-2016m-392

Silver Creek Central School District – Financial Condition (2015M-321)

… The Silver Creek Central School District is located in the Towns of Hanover and Sheridan in Chautauqua County and the Town of Brant in Erie County. The District, which operates three schools …

https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/silver-creek-central-school-district-financial-condition-2015m-321

Hammond Central School District – Payroll (2016M-398)

… Purpose of Audit The purpose of our audit was to evaluate the District's payroll … Hammond Central School District is located in the Towns of Hammond, Rossie, Morristown and Macomb in St. Lawrence County and the Town of Alexandria in Jefferson County. The District, which …

https://www.osc.ny.gov/local-government/audits/school-district/2017/02/17/hammond-central-school-district-payroll-2016m-398

Norwood-Norfolk Central School District – Claims Auditing (2016M-288)

… of our audit was to examine the claims audit process for the period July 1, 2014 through April 30, 2016. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $21 … BOCES employee audited all District claims including those for BOCES-provided services. One claim for a grant contract …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/norwood-norfolk-central-school-district-claims-auditing-2016m-288

Amherst Central School District –Financial Condition (2016M-167)

… Background The Amherst Central School District is located in the Towns of Amherst and Cheektowaga in Erie County. The District, which operates four schools … maintained at reasonable levels; take appropriate action, in accordance with statute, to reduce reserves with excess …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/amherst-central-school-district-financial-condition-2016m-167

Campbell-Savona Central School District – Budget Review (B2-16-6)

… accumulated deficit in the District’s general fund as of June 30, 2006. Local Finance Law requires all local …

https://www.osc.ny.gov/local-government/audits/school-district/2016/04/13/campbell-savona-central-school-district-budget-review-b2-16-6

Accounts Payable Advisory No. 15

… 4.B - Certification of Vouchers . For instructions on how to designate someone as a Voucher Authorizer in OSC’s …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/15-voucher-authorizers

Henry Johnson Charter School – Financial Operations (2014M-214)

… compact contract is not sufficiently detailed to determine how the quality of services provided will be measured. The …

https://www.osc.ny.gov/local-government/audits/charter-school/2014/10/31/henry-johnson-charter-school-financial-operations-2014m-214

Cohoes City School District – Budgeting (2016M-111)

… officials properly managed fund balance and reserves for the period July 1, 2012 through June 30, 2015. Background … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $40.3 … Key Findings The District did not have a formal plan for funding reserves, determining how much should be …

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

Cortland Enlarged City School District - Budget Review (B4-15-12)

… independent evaluation of the District’s proposed budget for the 2015-16 fiscal year. Background The Cortland Enlarged … located in Cortland County, has a tentative budget for fiscal year 2015-16 of approximately $49.6 million. Key … Findings The District’s has overestimated appropriations for payroll, health insurance, retirement, debt and utilities …

https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/cortland-enlarged-city-school-district-budget-review-b4-15-12

Greenville Central School District – Information Technology (2016M-221)

… Purpose of Audit The purpose of our audit was to evaluate the District’s internal controls over Information … 1,200 students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the … distributed or tested on a regular basis. The District’s web filter permitted categories that did not appear to be for …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/greenville-central-school-district-information-technology-2016m-221

Edwards-Knox Central School District – Transportation State Aid and Reserve Funds (2016M-151)

… The Edwards-Knox Central School District is located in the Towns of Canton, Clare, Edwards, Fine, Hermon, Pierrepont and Russell in St. Lawrence County. The District, which operates one … $13.3 million. Key Findings The District did not apply in a timely manner for all the transportation State aid to …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/edwards-knox-central-school-district-transportation-state-aid-and-reserve

East Moriches Union Free School District -- Budget Review (B7-16-3)

… deficit in the District’s general fund as of June 30, 2006. Local Finance Law Section 10.10 requires all local …

https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/east-moriches-union-free-school-district-budget-review-b7-16-3

Western Suffolk Board of Cooperative Educational Services - Clerical Overtime (2023M-124)

… practice of verbally preapproving overtime, rather than in writing, does not provide support that the overtime we … Ensure all non-emergency overtime is approved in writing prior to work being performed and document why the … officials disagreed with certain aspects of our findings in our report, but indicated they planned to implement our …

https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/western-suffolk-board-cooperative-educational-services-clerical-overtime-2023m-124

Town of Oxford – Procurement (2024M-88)

… Determine whether the Town of Oxford (Town) officials used a competitive process to procure goods and services. Key Findings Town officials … competition was not sought for: 52 purchases subject to competitive bidding requirements totaling $463,310. 31 …

https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-oxford-procurement-2024m-88