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Watkins Glen Central School District – Health Insurance Cost Savings (2016M-144)
… insurance costs by offering employees a buyout incentive for the period July 1, 2013 through March 31, 2016. … Board of Education. The District’s operating budget for the 2015-16 fiscal year totaled approximately $25.5 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/watkins-glen-central-school-district-health-insurance-cost-savings-2016mGarden City Union Free School District – Overtime (2016M-382)
… period July 1, 2014 through April 30, 2016. Background The Garden City Union Free School District is located in the Town … Garden City Union Free School District Overtime 2016M382 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/garden-city-union-free-school-district-overtime-2016m-382Three Village Central School District – Fuel Inventories (2015M-271)
… July 31, 2015. Background The Three Village Central School District is located in the Town of Brookhaven in … Three Village Central School District Fuel Inventories 2015M271 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/three-village-central-school-district-fuel-inventories-2015m-271Valley Stream 24 Union Free School District – New Hire Paperwork (2022M-189)
… was to determine whether District officials ensured that new employees’ paperwork was adequately completed, processed … affairs . Results of Review We examined files for all 37 new employees hired during the 2021-22 school year, which … weaknesses with the completion, processing and filing of new employee paperwork for the 37 new employees. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/valley-stream-24-union-free-school-district-new-hire-paperwork-2022m-189Newcomb Central School District - Claims Audit (2023M-159)
… We reviewed 90 claims totaling $1.3 million and determined the Board of Education (Board) did not ensure 60 claims … Because claims were not properly audited prior to payment, there is an increased risk that improper or unsupported … Comply with Education Law, ensuring all claims are audited and approved prior to payment. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/29/newcomb-central-school-district-claims-audit-2023m-159Red Creek Central School District – Financial Management (2020M-75)
… - pdf ] Audit Objective Determine whether the Board and District officials adequately managed the District’s financial condition. Key Findings Actions taken by the Board and District officials to manage financial condition were not … Determine whether the Board and District officials adequately managed the Districts financial …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/18/red-creek-central-school-district-financial-management-2020m-75Northern Adirondack Central School District – Leave Accruals (2020M-50)
… employee leave records. Key Findings Employees are allowed to earn vacation leave accruals that exceed the amount … contracts. Errors occurred in the leave records maintained for 24 of the 33 (73 percent) employees tested. The District … employees do not use leave time they are not entitled to. Update accrual balances to reflect Board-approved …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/25/northern-adirondack-central-school-district-leave-accruals-2020m-50South Jefferson Central School District – Payroll (2024M-31)
… determine whether salaries and wages were accurately paid. In addition, we reviewed payroll change reports for two …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/south-jefferson-central-school-district-payroll-2024m-31Colton-Pierrepont Central School District – Financial Duties (2017M-229)
… The Colton-Pierrepont Central School District is located in the Towns of Colton, Parishville and Pierrepont in St. Lawrence County. The District, which is governed by a …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/colton-pierrepont-central-school-district-financial-duties-2017m-229Odessa-Montour Central School District – Financial Condition (2016M-71)
… Purpose of Audit The purpose of our audit was to examine the … exceeded the statutory limit. The District does not have a policy or formal plan for its six reserves. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/odessa-montour-central-school-district-financial-condition-2016m-71Andes Central School District – Financial Management (2013M-250)
Andes Central School District Financial Management 2013M250
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/andes-central-school-district-financial-management-2013m-250Whitney Point Central School District – Extra-Classroom Activities (2016M-282)
… is located in the Towns of Barker, Chenango, Lisle, Maine, Nanticoke and Triangle in Broome County; the Towns of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/whitney-point-central-school-district-extra-classroom-activities-2016mHaldane Central School District – Budget Transfers and Information Technology (2015M-279)
… Findings The District’s budget transfer policy does not state a dollar threshold for budget transfer approvals. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/haldane-central-school-district-budget-transfers-and-informationDebt Approvals for Public Authorities, Municipalities, School Districts and District Corporations
… to sell their notes and bonds at private or negotiated sale to first secure the New York State Comptroller’s … are authorized to sell their bonds or notes at private sale, regardless of limitations on private sales otherwise in … Form”). The Guidelines summarize the process and criteria for the State Comptroller's review of the terms and …
https://www.osc.ny.gov/debt/approvalsFairport Public Library – Financial Management (2014M-354)
… 1, 2012 through July 25, 2014. Background The Fairport Public Library is a school district public library located in the Village of Fairport within the … Fairport Public Library Financial Management 2014M354 …
https://www.osc.ny.gov/local-government/audits/library/2015/06/12/fairport-public-library-financial-management-2014m-354Brighton Central School District – Procurement (2022M-205)
audit, brighton, school, procurement
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/brighton-school-district-2022-205.pdfBinghamton City School District – Financial Condition (2013M-242)
… Background The Binghamton City School District is located in the City of Binghamton and the Town of Fenton in Broome County. The District is governed by the Board of … District officials recognized the need to be proactive in budget development and expenditure controls. District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/24/binghamton-city-school-district-financial-condition-2013m-242Remsenburg-Speonk Union Free School District – Procurement (2017M-211)
… attached. Six purchases totaling $7,098 did not have requisition forms, and two purchases totaling $11,555 were … policy. Ensure that District officials and employees use requisition forms and purchase orders prior to making …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/19/remsenburg-speonk-union-free-school-district-procurement-2017m-211Niagara Falls City School District – Fuel Accountability (2015M-178)
… Board of Education. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $126.4 million. Key … by the District is used solely for District purposes and seek reimbursement from the contractor for excess fuel … fuel supplies, monitor the contractor’s activities and periodically review the contractor’s fuel usage records …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/niagara-falls-city-school-district-fuel-accountability-2015m-178New Hartford Central School District – Payroll (2021M-149)
Determine whether New Hartford Central School District (District) officials ensured the District accurately paid employees’ salary and wages.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/new-hartford-2021-149.pdf