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Sauquoit Valley Central School District – Financial Condition (2016M-88)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … officials have not developed a long-term financial plan to maintain financial stability. The District has used fund balance to help finance operations for each of the past three fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/sauquoit-valley-central-school-district-financial-condition-2016m-88Elmont Union Free School District – Financial Condition (2017M-82)
… School District is located in the Town of Hempstead in Nassau County. The District, which operates six schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/elmont-union-free-school-district-financial-condition-2017m-82Wheatland-Chili Central School District – Procurement of Professional Services (2016M-12)
… which operates two schools with approximately 690 students, is governed by an elected seven-member Board of … million. Key Findings The procurement policy’s regulations do not provide guidance or requirements for seeking competition when procuring professional services. District officials did …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/wheatland-chili-central-school-district-procurement-professional-servicesMahopac Central School District – Noninstructional Payroll (2020M-32)
… implemented a system to ensure that noninstructional payroll was properly segregated, authorized and recorded and … supported. Key Findings The transportation department’s payroll was not adequately approved, supported and … implemented a system to ensure that noninstructional payroll was properly segregated authorized and recorded and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/09/mahopac-central-school-district-noninstructional-payroll-2020m-32Greater Amsterdam School District – Capital Project (2022M-50)
… status. Ensure the claims auditor audits and approves all claims prior to payment. District officials generally …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/greater-amsterdam-school-district-capital-project-2022m-50Online and Computer-Aided Training – Travel and Conference Expense Management
… be proper for the local government or school district to gift a computer to an official or employee for the sole …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/online-and-computer-aided-trainingReporting Services Provided by Lawyers and Law Firms (Education Law Section 2053)
… The system is available through the NYSED Business Portal. Each school district BOCES has a Delegated … New York State Education Department Application Business Portal . Please do not submit paper forms in lieu of …
https://www.osc.ny.gov/retirement/employers/reporting-services-provided-lawyers-and-law-firms-education-law-section-2053Silver Creek Central School District – Financial Management (2022M-153)
… agreed with our findings and recommendations, except for certain issues. Appendix B includes our comment on issues …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/silver-creek-central-school-district-financial-management-2022m-153Panama Central School District – Procurement (2024M-73)
… goods and services in compliance with the District’s procurement policies. Key Findings The Board and District … always comply with the District’s procurement policies or New York State General Municipal Law (GML) Section 103, which …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/panama-central-school-district-procurement-2024m-73Wilson Central School District – Reserves and Fuel Accountability (2016M-44)
… of our audit was to examine the District’s reserves and accountability over fuel used for student transportation … located in the Towns of Wilson, Cambria, Lockport, Newfane and Porter in Niagara County. The District, which operates … balances totaling $7.3 million appear to be overfunded and the District has not properly used the debt reserve, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/wilson-central-school-district-reserves-and-fuel-accountability-2016m-44New Hyde Park-Garden City Park Union Free School District – Financial Management (2014M-7)
… audit was to evaluate the District’s financial operations and use of fund balance for the period of July 1, 2011 … Free School District is located in the Towns of Hempstead and North Hempstead in Nassau County. The District operates … plan to use excess unexpended surplus funds in a way that benefits District taxpayers such as reducing property taxes. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/new-hyde-park-garden-city-park-union-free-school-district-financialCohoes City School District – Medicaid Reimbursements (2022M-107)
… requirements are met to submit Medicaid claims for reimbursement for all eligible services provided. Ensure, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/cohoes-city-school-district-medicaid-reimbursements-2022m-107East Meadow Union Free School District – Financial Condition (2015M-332)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … Background The East Meadow Union Free School District is located in the Town of Hempstead, Nassau County. The … operates nine schools with approximately 7,200 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/east-meadow-union-free-school-district-financial-condition-2015m-332West Islip Union Free School District – Payroll (2016M-78)
… of our audit was to examine the District’s payroll process for the period July 1, 2014 through August 31, 2015. … Board of Education. Total payroll expenditures for the 2014-15 fiscal year were approximately $65 million. Key Findings Two payroll clerks are responsible for adding new employees into the payroll system, entering …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/west-islip-union-free-school-district-payroll-2016m-78East Ramapo Central School District - Nonpublic School Transportation (2019M-107)
… The documentation for 93 of these students was missing and we found deficiencies such as no proof of address for 54 of the 193 new students’ applications and no proof of birthdate for 15 students. For 2017-18, the … officials generally agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/20/east-ramapo-central-school-district-nonpublic-school-transportation-2019mMinerva Central School District – Financial Condition Management (2020M-60)
… complete report - pdf ] Audit Objective Determine whether District officials effectively managed the District’s financial condition. Key Findings District …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/minerva-central-school-district-financial-condition-management-2020m-60Hawthorne Cedar Knolls Union Free School District – Internal Controls Over Wire Transfers (2016M-183)
… Purpose of Audit The purpose of our audit was to review internal controls over the District’s wire transfer …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hawthorne-cedar-knolls-union-free-school-district-internal-controls-overDeer Park Union Free School District – Fuel and Vehicle Inventory (2023M-152)
… As a result, vehicles and fuel were not properly accounted for. Officials did not: Maintain accurate inventory records … increases the risk that fuel could be used that is not for appropriate District purposes. Key Recommendations Develop written procedures for adding, tracking and disposing of District vehicles to …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/deer-park-union-free-school-district-fuel-and-vehicle-inventory-2023m-152Union Springs Central School District - Safeguarding of Personal, Private and Sensitive Information on Mobile Computing Devices (2022M-67)
… MCDs to help prevent unauthorized access to PPSI. In addition to sensitive information technology (IT) control … and inventorying PPSI in their possession, to help ensure the proper safeguarding of PPSI on MCDs. Fourteen of the 20 District-owned MCDs we …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/union-springs-central-school-district-safeguarding-personal-private-andMinisink Valley Central School District – Medicaid Reimbursements (2022M-80)
… begun corrective action. Appendix C includes our comment on an issue raised in the District’s response. … Determine …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/minisink-valley-central-school-district-medicaid-reimbursements-2022m-80