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Bellmore Union Free School District – Financial Condition (2016M-276)

… the statutory limit and develop a plan to use the surplus funds in a manner that benefits District residents. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/bellmore-union-free-school-district-financial-condition-2016m-276

Hudson City School District – Grant Administration (2013M-324)

… Purpose of Audit The purpose of our audit was to evaluate internal controls over grant … in Columbia County. The District is governed by the Board of Education which comprises seven elected members. The …

https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/hudson-city-school-district-grant-administration-2013m-324

Edmeston Central School District – School Lunch Operations (2015M-174)

… to students were nutritious and prepared economically for the period July 1, 2013 through February 23, 2015. … five-member Board of Education. Budgeted appropriations for the school lunch fund for the 2014-15 fiscal year totaled approximately $262,000. …

https://www.osc.ny.gov/local-government/audits/school-district/2015/10/30/edmeston-central-school-district-school-lunch-operations-2015m-174

New Paltz Central School District – Financial Condition (2014M-38)

… Towns of New Paltz, Gardiner, Rochester, Shawangunk, Lloyd and Plattekill in Ulster County. The District operates four schools with approximately 2,200 students and is governed by an elected seven-member Board of … has consistently balanced its budgets by appropriating and nearly depleting unrestricted, unappropriated fund …

https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/new-paltz-central-school-district-financial-condition-2014m-38

Hauppauge Union Free School District – Leave Accruals (2022M-150)

… records that we tested. The District may incur $46,271 in additional payroll costs if the errors are not corrected. … record their hours worked or not worked, which resulted in leave balances which may be overstated by 27 days. Ten … Recommendations Ensure leave accruals are accounted for in accordance with written procedures, CBAs and individual …

https://www.osc.ny.gov/local-government/audits/school-district/2022/12/30/hauppauge-union-free-school-district-leave-accruals-2022m-150

Village of Old Brookville – Cash Receipts (2015M-286)

… 1, 2014 through July 31, 2015. Background The Village of Old Brookville is located in the Town of Oyster Bay in … Village of Old Brookville Cash Receipts 2015M286 …

https://www.osc.ny.gov/local-government/audits/village/2016/01/15/village-old-brookville-cash-receipts-2015m-286

South Seneca Central School District – Financial Management (2015M-255)

… Schuyler County. The District, which operates two schools with approximately 750 students, is governed by an elected … to five-year period. Adopt a reserve fund plan which addresses the accumulation and use of reserve funds. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/south-seneca-central-school-district-financial-management-2015m-255

Great Neck Union Free School District – Fuel (2016M-82)

… adequately control the District’s fuel assets. Review fuel daily sheets and investigate all variances. Perform a …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/great-neck-union-free-school-district-fuel-2016m-82

Rondout Valley Central School District – Financial Management (2015M-296)

Rondout Valley Central School District Financial Management 2015M296

https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/rondout-valley-central-school-district-financial-management-2015m-296

Madison Central School District – Procurement of Professional Services (2015M-322)

… purpose of our audit was to review the District’s process and procedures for procuring professional services for the … School District is located in the Towns of Eaton, Madison and Stockbridge in Madison County and the Towns of Augusta, Marshall and Vernon in Oneida …

https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/madison-central-school-district-procurement-professional-services-2015m

East Bloomfield Central School District – Online Banking (2016M-14)

… July 1, 2014 through December 9, 2015. Background The East Bloomfield Central School District is located in the Towns of Bristol, Canandaigua, East Bloomfield, Richmond, Victor and West Bloomfield in … East Bloomfield Central School District Online Banking 2016M14 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/east-bloomfield-central-school-district-online-banking-2016m-14

Southern Cayuga Central School District – Financial Management (2015M-224)

… The Southern Cayuga Central School District is located in the Towns of Venice, Locke, Genoa, Scipio, Fleming and Ledyard in Cayuga County, and the Town of Lansing in Tompkins County. The District, which operates two schools …

https://www.osc.ny.gov/local-government/audits/school-district/2015/12/04/southern-cayuga-central-school-district-financial-management-2015m-224

Eden Central School District – Payroll (2017M-11)

… Background The Eden Central School District is located in the Towns of Boston, Concord, Eden, Evans and North Collins in Erie County. The District, which is governed by an elected … adequately review the accuracy of payroll, particularly in situations where wages or pay rates change or when there …

https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/eden-central-school-district-payroll-2017m-11

Village of Newport – Financial Management (2017M-12)

… Purpose of Audit The purpose of our audit was to determine whether the Board and Village … 1, 2015 through September 30, 2016. Background The Village of Newport (Village) is located in the Town of Newport in … Village of Newport Financial Management 2017M12 …

https://www.osc.ny.gov/local-government/audits/village/2017/04/28/village-newport-financial-management-2017m-12

Saranac Central School District – Investment Program (2023M-89)

… Central School District (District) officials developed and managed a comprehensive investment program. Key Findings District officials did not develop and manage a comprehensive investment program. During the … the District had an average of $12.4 million in operating and debt service funds available for investing, and earned …

https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-investment-program-2023m-89

Village of Freeville – Time Attendance and Leave Accruals (2017M-24)

… year totaled $410,464. Key Findings The current employee handbook is deficient regarding the accrual of vacation time, … followed established procedures outlined in the employee handbook. Key Recommendations Review and update the employee handbook to include guidance on timekeeping procedures and …

https://www.osc.ny.gov/local-government/audits/village/2017/05/12/village-freeville-time-attendance-and-leave-accruals-2017m-24

Eastern Suffolk Board of Cooperative Educational Services – Information Technology (2023M-93)

… (BOCES) officials managed user account access to the network and financial application. Key Findings Although … they did not adequately manage user account access to the network. As a result, BOCES had an increased risk that the … needed or logged in to for at least six months, including: 165 student accounts, 199 nonstudent accounts, and 317 …

https://www.osc.ny.gov/local-government/audits/boces/2023/10/13/eastern-suffolk-board-cooperative-educational-services-information-technology-2023m

Herricks Union Free School District – Fuel Card Purchases (2014M-321)

… The Herricks Union Free School District is located in the Town of North Hempstead in Nassau County. The District, which is governed by an … The District inappropriately paid more than $11,000 in federal, State and local taxes on fuel purchases during …

https://www.osc.ny.gov/local-government/audits/school-district/2015/01/16/herricks-union-free-school-district-fuel-card-purchases-2014m-321