Search
Marcellus Central School District – Procurement (2016M-230)
… audit was to evaluate the District’s procurement practices for the period July 1, 2014 through January 31, 2016. … The Marcellus Central School District is located in the Towns of Camillus, Marcellus, Onondaga, Otisco, … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $32.3 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/marcellus-central-school-district-procurement-2016m-230Willsboro Central School District – Financial Condition (2015M-362)
… The Willsboro Central School District is located in the Towns of Chesterfield, Essex, Lewis, Westport and Willsboro in Essex County. The District, which operates one school with … Key Findings The District overestimated appropriations in the adopted budgets by more than 10 percent over the past …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/willsboro-central-school-district-financial-condition-2015m-362Otselic Valley Central School District – Capital Project (2015M-263)
… purpose of our audit was to assess the Board’s involvement in the District’s $17 million capital project for the period … The Otselic Valley Central School District is located in the Chenango and Madison County Towns of Otselic, … Board did not ensure that goods and services were procured in compliance with General Municipal Law. The Board did not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/otselic-valley-central-school-district-capital-project-2015m-263Plattsburgh City School District – Internal Controls Over Payroll (2013M-74)
… had established effective internal controls over payroll for the period July 1, 2011, to December 31, 2012. Background The Plattsburgh City School District is located in the City of Plattsburgh, Clinton County. The District is … significant portion of the District’s annual expenditures; for the 2011-12 fiscal year these costs totaled approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/plattsburgh-city-school-district-internal-controls-over-payroll-2013m-74Accounts Payable Advisory No. 21
… related to the same master contract. Business Units (both online and bulk load) must reference the appropriate Master …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/21-master-contractsPhoenix Central School District – Financial Condition (2017M-96)
… and District officials effectively managed the District’s financial condition for the period July 1, 2015 through … Unrestricted fund balance as a percentage of the next year’s appropriations exceeded the statutory limit by 4.2 to 8.1 … June 30, 2016 overestimated appropriations by nearly $6 million, and reserves were not funded in a transparent …
https://www.osc.ny.gov/local-government/audits/school-district/2017/08/04/phoenix-central-school-district-financial-condition-2017m-96Phelps-Clifton Springs Central School District – Financial Condition (2016M-269)
… Phelps-Clifton Springs Central School District is located in the Towns of Arcadia, Hopewell, Junius, Lyons, Manchester, Phelps and Seneca in Ontario County. The District, which operates two schools … estimates of expenditures and the use of fund balance in the annual budget. Review all reserve balances and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/phelps-clifton-springs-central-school-district-financial-condition-2016mParishville-Hopkinton Central School District – Financial Management (2017M-72)
… and adequately managed the District’s financial condition for the period July 1, 2015 through November 30, 2016. … Parishville-Hopkinton Central School District is located in the Towns of Hopkinton, Parishville, Potsdam and Stockholm … a Board of Education. General fund budgeted appropriations for 2016-17 totaled approximately $11 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/16/parishville-hopkinton-central-school-district-financial-management-2017mVictor Central School District – Information Technology (2016M-117)
… Purpose of Audit The purpose of our audit was to review Information Technology (IT) … The Victor Central School District is located in the Town of Perinton in Monroe County, the Towns of East Bloomfield, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/victor-central-school-district-information-technology-2016m-117Sackets Harbor Central School District – Financial Condition (2016M-89)
… Harbor Central School District is located in the Towns of Adams, Henderson and Hounsfield in Jefferson County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/sackets-harbor-central-school-district-financial-condition-2016m-89Springville-Griffith Institute Central School District – Financial Management (2015M-221)
… was to evaluate the financial operations of the District for the period July 1, 2013 through July 31, 2015. Background … Institute Central School District is located in the Towns of Aurora, Boston, Colden, Collins and Sardinia … seven-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $36.1 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/springville-griffith-institute-central-school-district-financialSouth Kortright Central School District – Retiree Health Insurance Contributions (2016M-148)
… the collection of retiree health insurance contributions for the period July 1, 2014 through February 29, 2016. … The South Kortright Central School District is located in the Towns of Bovina, Delhi, Harpersfield, Kortright, … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $9 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/south-kortright-central-school-district-retiree-health-insuranceRaquette Lake Union Free School District – Monitoring Financial Condition (2016M-203)
… 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 five-member … Board appropriated more fund balance than was available in each of the last three budgets. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/raquette-lake-union-free-school-district-monitoring-financial-conditionTown of Wappinger – Financial Condition (2013M-94)
… the Town’s financial condition and budgeting practices for the period January 1, 2010, through December 31, 2012. Background The Town of Wappinger is located in Dutchess County and has a population of approximately … five-member Town Board is the legislative body responsible for overseeing the Town’s operations and finances. The 2012 …
https://www.osc.ny.gov/local-government/audits/town/2013/06/21/town-wappinger-financial-condition-2013m-94Yorkshire-Pioneer Central School District – In-School Internet Connectivity (S9-22-4)
… 11 of 12 teachers responding to our survey were satisfied with their Internet connectivity. Additionally, the Western …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/yorkshire-pioneer-central-school-district-school-internet-connectivity-s9Marion Central School District – Procurement (2022M-3)
… District (District) officials procured goods and services in accordance with the procurement policies and procedures … officials could not support they sought competition for purchases totaling: $103,687 for goods and public works that were subject to competitive …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/marion-central-school-district-procurement-2022m-3Fabius-Pompey Central School District – Budget Review (B3-13-5)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … in Onondaga County, issued debt totaling $1.5 million to liquidate the accumulated deficit in the District’s … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/05/fabius-pompey-central-school-district-budget-review-b3-13-5XIX.2.A Project IDs and Description – XIX. Project Costing (PCIP)
… selected on transactions and collected in Project Costing for billing and reporting purposes. When setting up projects … use the best practice of ‘NEXT’ auto-numbering approach for their Project ID. Auto-numbering is aligned with guidance and avoids downstream issues that will occur for agencies who manually name their Project IDs. Using the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix2a-project-ids-and-descriptionGreenville Central School District – Information Technology (2021M-156)
… District officials did not establish adequate policies and procedures for network user accounts to prevent … not: Develop a comprehensive acceptable use policy (AUP) and monitor employee computer use. Disable 64 unneeded network user accounts, which included generic and former student and employee accounts. Sensitive …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/greenville-central-school-district-information-technology-2021m-156Rye Neck Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-34)
… did not provide mental health training to any staff for the 2020-21 school year by September 15, 2020 as required … did not maintain documentation to support attendance for training and we were unable to determine which staff … address recognition of the warning signs, whom to turn to for assistance, and how to access appropriate services. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/rye-neck-union-free-school-district-mental-health-training-component-new