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Grand Island Central School District - School District Website (S9-19-31)
… in an easily accessible location. Corrective action plans (CAPs) with a specific individual responsible for corrective … see the impact of fiscal decisions over time. Ensure CAPs address responsibility and implementation dates of …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/grand-island-central-school-district-school-district-website-s9-19-31Newark Central School District - School District Website (S9-19-38)
… certain financial information was not posted, resulting in a lack of transparency. Information that was posted was limited in comprehensiveness. This prevents taxpayers and other … agreed with our recommendations and indicated they will take corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/newark-central-school-district-school-district-website-s9-19-38Town of Orange – Former Highway Superintendent’s Records (2019M-30)
… our audit and investigation, the former Superintendent was arrested and charged with obstructing governmental …
https://www.osc.ny.gov/local-government/audits/town/2021/04/16/town-orange-former-highway-superintendents-records-2019m-30Town of Springfield – Accounting Records and Reports (2020M-175)
… as required. The Board did not annually audit, or provide for an audit of, the Supervisor’s records and reports, as …
https://www.osc.ny.gov/local-government/audits/town/2021/05/07/town-springfield-accounting-records-and-reports-2020m-175Town of Caneadea – Fund Balance Management (2020M-145)
Determine whether the Town Board Board effectively managed fund balances
https://www.osc.ny.gov/local-government/audits/town/2021/05/14/town-caneadea-fund-balance-management-2020m-145Phoenix Central School District – IT Asset Management (S9-22-20)
… Findings District officials did not appropriately track or inventory IT assets or maintain complete IT inventory records. As a result, officials cannot assure … policy for establishing and maintaining IT equipment inventory. Key Recommendations Ensure District inventory …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/phoenix-central-school-district-it-asset-management-s9-22-20Brighton Central School District – IT Asset Management (S9-22-6)
… brighton school audit statewide IT asset management …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/brighton-central-school-district-it-asset-management-s9-22-6Onondaga Cortland Madison Board of Cooperative Educational Services – Cash Management (2023M-40)
… Determine whether Onondaga Cortland Madison Board of Cooperative Educational Services (BOCES) officials … 18-month period, officials missed an opportunity for BOCES to realize additional interest earnings totaling $310,865. … forecasts or ensure interest rate quotes were solicited to maximize interest earnings. Key Recommendations Develop …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/02/onondaga-cortland-madison-board-cooperative-educational-services-cash-managementOxford Academy and Central School District – Transportation Department Purchase and Service Contracts (2023M-2)
… monitored transportation contracts in the best interest of taxpayers. Key Findings District officials did not always … contracts were procured and monitored in the best interest of taxpayers. District officials did not: Comply with …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/oxford-academy-and-central-school-district-transportation-departmentEast Williston Union Free School District – Management of Nonstudent Network User Accounts (2022M-171)
… School District (District) officials adequately managed and monitored nonstudent network user accounts to help prevent unauthorized use, access and loss. Key Findings District officials did not adequately manage and monitor nonstudent network user accounts to help prevent …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/east-williston-union-free-school-district-management-nonstudent-networkHarrisville Central School District – Transportation State Aid and Debt for Bus Purchases (2020M-48)
… District applied for all transportation State aid for new bus acquisitions. Determine whether the Board and District … properly issued and accounted for debt issued for new bus acquisitions. Key Findings The District did not apply for all transportation State aid (State aid) for seven new bus acquisitions resulting in a potential revenue loss of …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/02/harrisville-central-school-district-transportation-state-aid-and-debt-busPutnam Central School District – Fund Balance Management (2020M-27)
… limit by 32.7 to 42.8 percentage points at the end of the last three fiscal years. Appropriations were consistently … all of the fund balance appropriated to finance operations for fiscal years 2016-17 through 2018-19. The Board has not … District’s multiyear financial plan for actual operating results. Except as specified in Appendix A, District …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/putnam-central-school-district-fund-balance-management-2020m-27Onondaga County Industrial Development Agency - Project Approval and Monitoring (2019M-160)
Determine whether the Board appropriately evaluated projects prior to approval and subsequently monitored the performance of businesses
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/11/01/onondaga-county-industrial-development-agency-projectSpringville-Griffith Institute Central School District – Financial Management (2015M-221)
… schools with approximately 1,800 students, is governed by an elected seven-member Board of Education. Budgeted … or that correct entries were made for interfund loans on fund ledgers. District officials did not always pay … of interfund loans to determine the actual amount owed by each fund. Ensure that the payroll is based on contractual …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/springville-griffith-institute-central-school-district-financialRockville Centre Union Free School District – School Lunch Fund Financial Condition (2016M-139)
… 1, 2014 through April 30, 2016. Background The Rockville Centre Union Free School District (District) is located in the Village of Rockville Centre and includes parts of the Town and Village of … Rockville Centre Union Free School District School Lunch Fund Financial …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/rockville-centre-union-free-school-district-school-lunch-fund-financialRaquette Lake Union Free School District – Monitoring Financial Condition (2016M-203)
… 1, 2012 through February 29, 2016. Background The Raquette Lake Union Free School District is located in the Towns of Arietta and Long Lake in Hamilton County and is governed by an elected … Raquette Lake Union Free School District Monitoring Financial …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/raquette-lake-union-free-school-district-monitoring-financial-conditionGowanda Central School District – Financial Management (2016M-368)
… Background The Gowanda Central School District is located in Cattaraugus, Chautauqua and Erie Counties. The District, … appropriated fund balance to finance operations, resulting in unrestricted fund balance in excess of the statutory … budgets that reflect the District's actual needs based on historical trends or other identified analysis. Develop a …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/gowanda-central-school-district-financial-management-2016m-368Parishville-Hopkinton Central School District – Financial Management (2017M-72)
… Parishville-Hopkinton Central School District is located in the Towns of Hopkinton, Parishville, Potsdam and Stockholm in St Lawrence County and has approximately 430 students. The … over fiscal years 2013-14 through 2015-16, which resulted in appropriated fund balance not being used. The Board did …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/16/parishville-hopkinton-central-school-district-financial-management-2017mIsland Park Union Free School District – Information Technology Asset Management (2016M-270)
… The Island Park Union Free School District is located in the Village of Island Park in Nassau County. The District, … physical IT inventory count, immediately identify or tag IT assets as District property upon receipt or … 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-assetWallkill Central School District – Financial Management (2015M-294)
… Background The Wallkill Central School District is located in the Towns of Newburgh, Montgomery, Gardiner, Plattekill … budgets with excessive appropriations that resulted in operating surpluses each year and that appropriated fund … reasonable. Develop a plan to use the surplus fund balance in a manner that benefits District taxpayers. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/wallkill-central-school-district-financial-management-2015m-294