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Management of General School Funds (Follow-Up)
… had poor controls over its General School Fund (GSF) bank account. In addition, we concluded that the school …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/management-general-school-funds-followVehicle and Heavy Equipment Purchase Program (Follow-Up)
… in its annual Purchase Program. We also found that the car service contract amounts were excessive compared to the …
https://www.osc.ny.gov/state-agencies/audits/2014/11/03/vehicle-and-heavy-equipment-purchase-program-followDivorce – New Career Plan
… The New York State Court of Appeals has determined that retirement … to equitable distribution. “Equitable distribution” is the division of marital assets between spouses after the … has ended. This division must be stated in the form of a Domestic Relations Order (DRO) if we are to pay a portion …
https://www.osc.ny.gov/retirement/publications/1515/divorceWyoming Central School District – Financial Management (2016M-67)
… averaged $4,000, and District officials routinely levied taxes for expenditures which could have been paid for with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/wyoming-central-school-district-financial-management-2016m-67Moravia Central School District – Cafeteria Operations (2016M-4)
… the Town of Moravia, Locke, Niles, Sempronius, Summerhill and Venice in Cayuga County; the Town of Skaneateles in Onondaga County and the Town of Lansing in Tompkins County. The District, … officials did not perform a cost-per-meal analysis and did not always consider past productions when planning …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/moravia-central-school-district-cafeteria-operations-2016m-4Bellmore-Merrick Central High School District – Financial Condition (2016M-341)
… districts: Bellmore Union Free School District (UFSD), North Bellmore UFSD, Merrick UFSD, and North Merrick UFSD. Budgeted appropriations for the 2015-16 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/bellmore-merrick-central-high-school-district-financial-condition-2016mHunter-Tannersville Central School District – Financial Condition (2013M-376)
… and District officials will have to identify other revenue sources to fund future budgets. The Board has not adopted a … is taken, if necessary, to identify the use of other funding sources for District operations if these moneys are … financial plan to establish long-term objectives for funding long-term needs. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/hunter-tannersville-central-school-district-financial-condition-2013m-376Fonda-Fultonville Central School District – Payroll (2015M-118)
… Background The Fonda-Fultonville Central School District is located in the Towns of Amsterdam, Charleston, Florida, … operates three schools with approximately 1,400 students, is governed by an elected seven-member Board of Education. … District officials did not review the direct deposit upload document or compare this document with the certified …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/fonda-fultonville-central-school-district-payroll-2015m-118Eastchester Union Free School District – User Accounts and Information Technology Contingency Planning
… permissions to determine if they needed to be disabled. As a result, we identified the following unneeded network user accounts: 181 for students no longer in the District.These students left the District between June … left District employment between 2016 and 2021. Adopt a comprehensive IT contingency plan to minimize the risk of …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/31/eastchester-union-free-school-district-user-accounts-and-informationOneonta City School District –Financial Condition (2013M-165)
… $33.2 million. Key Finding District officials have taken appropriate action to manage the District’s … decrease) and revenues, other than real property taxes, have also declined approximately $1.3 million (48 percent). …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/oneonta-city-school-district-financial-condition-2013m-165Lyncourt Union Free School District – Financial Condition (2016M-62)
… financing one-time expenditures and reducing property taxes. Develop a comprehensive multiyear financial plan to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lyncourt-union-free-school-district-financial-condition-2016m-62East Aurora Union Free School District – High School Extra-Classroom Activity Funds (2016M-163)
… Purpose of Audit The purpose of our audit was to determine if the Board ensured that extra-classroom … ledgers throughout the year. Update the ECA fund policy to provide specific guidance for the financial management and … high school ECA funds and take appropriate action to recover any money determined to be due to the high school …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/east-aurora-union-free-school-district-high-school-extra-classroomFreeport Union Free School District – Financial Condition (2016M-300)
… The Freeport Union Free School District is located in the Town of Hempstead, Nassau County. The District, which … Discontinue the practice of adopting budgets that result in the appropriation of unrestricted fund balance not needed … reserve funds identified to benefit District residents in accordance with statutory requirements …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/freeport-union-free-school-district-financial-condition-2016m-300Odessa-Montour Central School District – Financial Condition (2016M-71)
… audit was to examine the District’s financial condition for the period July 1, 2012 through February 2, 2016. … Dix, Hector and Montour in Schuyler County; the Towns of Van Etten and Veteran in Chemung County; and the Town of Enfield in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/odessa-montour-central-school-district-financial-condition-2016m-71Oakfield-Alabama Central School District – Budgeting (2016M-172)
… period July 1, 2011 through April 4, 2016. Background The Oakfield-Alabama Central School District is located in the Towns of Oakfield, Alabama, Batavia, Pembroke and Elba in Genesee … by approximately $5.8 million, and the District only used a minor amount of the fund balance it appropriated to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/oakfield-alabama-central-school-district-budgeting-2016m-172Village of Morris – Fund Balance (2017M-58)
… 2015 through February 1, 2017. Background The Village of Morris is located in the Town of Morris in Otsego County and serves approximately 600 … Village of Morris Fund Balance 2017M58 …
https://www.osc.ny.gov/local-government/audits/village/2017/06/09/village-morris-fund-balance-2017m-58Town of Ballston - Water Fund Financial Operations (2023M-60)
… and could not account for water totaling $300,000. To meet minimum purchase requirements, the Town paid the Town of Glenville $135,000 …
https://www.osc.ny.gov/local-government/audits/town/2023/12/15/town-ballston-water-fund-financial-operations-2023m-60Putnam Northern Westchester County Board of Cooperative Educational Services – Overtime (2023M-82)
… Recommendations Adopt written policies and procedures to convey management’s expectations for reviewing, approving and …
https://www.osc.ny.gov/local-government/audits/boces/2023/11/17/putnam-northern-westchester-county-board-cooperative-educational-services-overtimeJamestown City School District – Financial Condition (2015M-120)
… fiscal year were $76 million. Key Findings To bridge the funding gap in the 2015-16 budget, District officials expect … on fund balance, reserves and other one-time financing sources. Develop and adopt a fund balance policy that … to anticipated, significant changes in expenditures, and funding sources for operations and capital needs. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/jamestown-city-school-district-financial-condition-2015m-120Wayne Central School District – Financial Management and Property Purchase and Disposal (2014M-152)
… in our prior audit report, dated March 2013, and whether the District established policies and procedures to ensure that District property was purchased and disposed of in a legitimate and cost-effective manner for … Wayne Central School District Financial Management and Property Purchase and Disposal 2014M152 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/wayne-central-school-district-financial-management-and-property-purchase