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Campbell-Savona Central School District - Budget Review (B2-15-10)
… District consistently appropriates fund balance that is not needed to fund operations. Two of the District’s reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/campbell-savona-central-school-district-budget-review-b2-15-10Bayport-Blue Point Union Free School District – Leave Accruals (2015M-202)
… Purpose of Audit The purpose of our audit was to determine if the District properly accounted for employee … verify that leave accrual balances were available prior to approving leave requests. There is no supervisory review to ensure that leave time earned and used is accurate and in …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bayport-blue-point-union-free-school-district-leave-accruals-2015m-202Town of Thurman – Garbage Bag Inventory and Collections (2016M-399)
… June 30, 2016. Background The Town of Thurman is located in Warren County and has a population of approximately 1,200. … station, is governed by an elected five-member Town Board. In 2015, the Town reported revenue of $15,954 from transfer … bags sold at the transfer stations were not remitted in a timely manner to the Town Clerk. Garbage bags provided …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-thurman-garbage-bag-inventory-and-collections-2016m-399Town of Thurman – Capital Projects (2016M-431)
… Purpose of Audit The purpose of our audit was to examine the Town’s management of its capital projects for … shed contract, without change orders. The Board's failure to establish an adequate financial plan for the two projects contributed to the need to advance funds from the general fund and use …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-thurman-capital-projects-2016m-431Plainview-Old Bethpage Central School District – Financial Condition (2015M-89)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial operations and use of … therefore, none of the appropriated fund balance was used to finance operations. Because of overestimated expenditures, … discontinue appropriating fund balance that is not needed to fund operations. Develop a plan to use excess unexpended …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/plainview-old-bethpage-central-school-district-financial-condition-2015mClyde-Savannah Central School District – Financial Condition (2015M-338)
… 2014-15 despite budgeting for operating deficits to reduce fund balance. Five of the District’s reserve funds were …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/clyde-savannah-central-school-district-financial-condition-2015m-338Babylon Union Free School District – Financial Condition (2015M-323)
… 2014 through August 31, 2015. Background The Babylon Union Free School District is located in the Town of Babylon, … in accordance with District standards. … Babylon Union Free School District Financial Condition 2015M323 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/babylon-union-free-school-district-financial-condition-2015m-323Monroe-Woodbury Central School District – Budget Review (B6-13-6)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … School District (District) issued debt totaling $6 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/2013/04/12/monroe-woodbury-central-school-district-budget-review-b6-13-6Delaware Academy Central School District at Delhi – Fund Balances (2016M-36)
… Academy Central School District at Delhi is located in the Towns of Andes, Bovina, Delhi, Franklin, Hamden, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/delaware-academy-central-school-district-delhi-fund-balances-2016m-36East Williston Union Free School District – Extra-Classroom Activities (2016M-103)
… Purpose of Audit The purpose of our audit was to review the District’s cash receipt process over ECA funds … Ensure the Central Treasurer issues pre-numbered receipts to the ECA clubs at the time funds are placed in her custody. … should sign and date the receipt and provide a copy to the faculty advisor. Ensure that all receipts are …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/east-williston-union-free-school-district-extra-classroom-activitiesEast Rockaway Union Free School District – Purchasing (2015M-253)
… Purpose of Audit The purpose of our audit was to review the District’s practices and … Rockaway Union Free School District is located in the Town of Hempstead in Nassau County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/east-rockaway-union-free-school-district-purchasing-2015m-253Gilboa-Conesville Central School District – Oversight of Portable Devices (2015M-344)
… Purpose of Audit The purpose of our audit was to determine if the District’s portable devices were properly … District officials did not keep their inventory list up-to-date when computers were deployed to various locations or when they were disposed of. District officials have not established effective procedures to monitor the use …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/gilboa-conesville-central-school-district-oversight-portable-devicesChenango Valley Central School District -- Budget Review (B17-4-5)
… Chapter 260 of the Laws of 2008 authorizes the District to issue debt totaling $3.5 million to liquidate the accumulated … and school districts that have been authorized to issue obligations to fund operating deficits to submit to the … which the municipality or school district is authorized to issue obligations and for each subsequent fiscal year during …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/chenango-valley-central-school-district-budget-review-b17-4-5Enroll in the Vendor Self-Service Portal
… ID, you should have also received an enrollment email with login credentials and instructions from SFS. Following the … step-by-step instructions, see Supplier (Vendor) System Help . If you’ve already registered for NYS Vendor ID but …
https://www.osc.ny.gov/state-vendors/portal/enroll-vendor-self-service-portalFranklin Square Union Free School District – Fund Balance (2016M-129)
… Purpose of Audit The purpose of our audit was to evaluate the District’s fund balance for the period July 1, 2014 through March 2, 2016. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/franklin-square-union-free-school-district-fund-balance-2016m-129Wallkill Central School District – Financial Management (2015M-294)
… Purpose of Audit The purpose of our audit was to review the District’s financial management for the period … the amount of fund balance that is actually needed to cover expenditures. Review reserves to determine if the amounts reserved are justified, necessary …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/wallkill-central-school-district-financial-management-2015m-294Gowanda Central School District – Financial Management (2016M-368)
… the amount of unrestricted fund balance and use excess funds to benefit residents. Review all reserves to determine …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/gowanda-central-school-district-financial-management-2016m-368Town of Johnsburg – North Creek Water District Charges (2023M-51)
… The lack of effective management of water billing resulted in the Town not billing for $8,461 (6 percent of the average annual water revenue) in water revenues it was entitled to . Officials did not: …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-johnsburg-north-creek-water-district-charges-2023m-51Sandy Creek Central School District – Reserve Management (2023M-43)
… the Sandy Creek Central School District (District) Board of Education (Board) and District officials properly managed …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/sandy-creek-central-school-district-reserve-management-2023m-43York Central School District – Network Access Controls (2022M-93)
… complete report – pdf] Audit Objective Determine whether York Central School District (District) officials ensured … in the District’s response letter. … Determine whether York Central School District District officials ensured …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-network-access-controls-2022m-93