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Schenevus Central School District - Financial Condition (2018M-83)

… Determine whether District officials adequately addressed the declining financial condition of the general and school lunch (cafeteria) funds. Key … 18 when only $226,400 was available. However, the Board has taken steps to increase the fund balance levels by not …

https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/schenevus-central-school-district-financial-condition-2018m-83

Laurens Central School District - Cafeteria Operations and Reserves (2018M-111)

… operations. Properly managed reserves. Key Findings The school lunch fund has stabilized operating losses and reduced dependence on … Review the reserve balances and determine if the amounts are reasonable and necessary. If not, develop a plan to …

https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/laurens-central-school-district-cafeteria-operations-and-reserves-2018m

Northern Adirondack Central School District – Financial Condition (2020M-51)

… complete report - pdf ] Audit Objective Determine whether the Board and District officials effectively manage the District’s financial condition. Key Findings Expenditures … by a total $626,000 in 2017-18 and 2018-19. Additionally, the budgets are not structurally balanced and have used $1.5 …

https://www.osc.ny.gov/local-government/audits/school-district/2020/09/25/northern-adirondack-central-school-district-financial-condition-2020m-51

Herricks Union Free School District – Overtime (2019M-127)

… officials properly approved and monitored overtime for custodial employees. Key Findings Did not preapprove and adequately monitor overtime for custodial employees. Paid overtime to 10 custodial … of total overtime paid to these employees, primarily for non-emergencies. However, with appropriate scheduling …

https://www.osc.ny.gov/local-government/audits/school-district/2019/08/30/herricks-union-free-school-district-overtime-2019m-127

Village of Delhi - Disbursements (2019M-204)

… complete report - pdf] Audit Objective Determine whether the Board and Village officials ensured disbursements, including payroll, were for proper purposes and supported. Key Findings The Board and … Determine whether the Board and Village officials ensured disbursements …

https://www.osc.ny.gov/local-government/audits/village/2020/01/31/village-delhi-disbursements-2019m-204

Hughsonville Fire District – Internal Controls Over Cash Disbursements (2014M-159)

… Purpose of Audit The purpose of our audit was to examine the controls over cash disbursements for the period January … with the District’s procurement, credit card and food and beverage policies prior to payment. Establish procedures to …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/hughsonville-fire-district-internal-controls-over-cash-disbursements-2014m

Cattaraugus County - Onoville Marina and Probation Department (2018M-32)

… Onoville Marina (Marina) revenue was properly accounted for. The Probation Department (Department) properly accounted for and enforced the collection and disbursement of all funds. Key Findings Marina employees did not …

https://www.osc.ny.gov/local-government/audits/county/2018/09/07/cattaraugus-county-onoville-marina-and-probation-department-2018m-32

Brookfield Central School District – Claims Audit Process (2018M-6)

… Purpose of Audit The purpose of our audit was to determine whether claims were … which is governed by a five-member Board of Education, has approximately 235 students. Budgeted appropriations for … were paid prior to audit. Not all individual claims are being reviewed during audit. Key Recommendations Audit …

https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/brookfield-central-school-district-claims-audit-process-2018m-6

Broome County – Financial Condition (2017M-187)

… Purpose of Audit The purpose of our audit was to examine the County’s financial condition for the period January 1, 2016 through February 23, 2017. … New York commonly referred to as the Southern Tier, has a population of approximately 200,000 and encompasses 16 …

https://www.osc.ny.gov/local-government/audits/county/2018/02/08/broome-county-financial-condition-2017m-187

Hauppauge Union Free School District – Overtime (2016M-70)

… Purpose of Audit The purpose of our audit was to examine the District’s use of overtime for the period July 1, 2014 through August 31, 2015. … $105 million. Key Findings District officials are not properly monitoring overtime to ensure that the …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/hauppauge-union-free-school-district-overtime-2016m-70

Islip Union Free School District – Financial Condition (2013M-213)

… the period July 1, 2011, to April 30, 2013. Background The Islip Union Free School District is located in the Town of Islip in Suffolk County. The District is governed by the … Islip Union Free School District Financial Condition 2013M213 …

https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/islip-union-free-school-district-financial-condition-2013m-213

Carle Place Union Free School District – Payroll (2016M-69)

… 1, 2014 through October 31, 2015. Background The Carle Place Union Free School District is located in the Town of … Carle Place Union Free School District Payroll 2016M69 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/carle-place-union-free-school-district-payroll-2016m-69

Hancock Central School District – School Lunch Operations (2015M-176)

… Purpose of Audit The purpose of our audit was to determine whether … meals offered to students were nutritious and prepared in the most economical and productive manner for the period July 1, 2013 through April 14, 2015. …

https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/hancock-central-school-district-school-lunch-operations-2015m-176

Village of Hempstead – Budget Review (B7-14-4)

… determine whether the significant revenue and expenditure projections in the Village’s proposed budget for the 2014-15 … we found that the significant revenue and expenditure projections in the proposed budget are reasonable. The … tax levy limit. Key Recommendations The Board must adopt a local law overriding the tax levy limit before they adopt …

https://www.osc.ny.gov/local-government/audits/village/2014/04/01/village-hempstead-budget-review-b7-14-4

Town of Morris – Board Oversight (2013M-75)

… Purpose of Audit The purpose of our audit was to assess the Board’s oversight of financial operations for the period January 1, 2012, … Town of Morris Board Oversight 2013M75 …

https://www.osc.ny.gov/local-government/audits/town/2013/05/29/town-morris-board-oversight-2013m-75

East Moriches Union Free School District – Budget Review (B7-13-3)

… Purpose of Audit The purpose of our budget review was to determine … expenditure projections in the District’s tentative budget for the 2013-14 fiscal year are reasonable. Background The East Moriches Union Free …

https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/east-moriches-union-free-school-district-budget-review-b7-13-3

Onondaga-Cortland-Madison Board of Cooperative Educational Services – Managed Technical Support (2016M-299)

… Purpose of Audit The purpose of our audit was to determine whether BOCES was in compliance … 30, 2015. Background The Onondaga-Cortland-Madison Board of Cooperative Educational Services (BOCES) is a public … OnondagaCortlandMadison Board of Cooperative Educational Services Managed Technical Support …

https://www.osc.ny.gov/local-government/audits/boces/2016/12/16/onondaga-cortland-madison-board-cooperative-educational-services-managed-technical

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