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Addison Central School District – Financial Condition Audit Follow Up (2016M-30-F)
… was to assess the District’s progress, as of October 2022, in implementing our recommendations in the audit report released in June 2016. Background The District serves the Towns of …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/10/addison-central-school-district-financial-condition-audit-follow-2016m-30Brighton Central School District – Separation Payments Audit Follow Up (2016M-119-F)
… Background The District serves the Towns of Brighton and Pittsford in Monroe County. An elected seven-member Board … action, two recommendations were partially implemented and one recommendation was not implemented. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/03/brighton-central-school-district-separation-payments-audit-follow-2016mCornwall Central School District – Financial Condition (2015M-148)
… Background The Cornwall Central School District is located in Orange County in the Villages and Town of Cornwall and Cornwall-on-Hudson, … relied on appropriated fund balance as a financing source in the annual budgets, which reduced the District's …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/cornwall-central-school-district-financial-condition-2015m-148Chatham Central School District – Financial Condition (2015M-161)
… condition for the period July 1, 2013 through March 11, 2015. Background The Chatham Central School District includes …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/30/chatham-central-school-district-financial-condition-2015m-161Kendall Central School District – Capital Project (2017M-194)
… Purpose of Audit The purpose of our audit was to assess the District’s use of capital project resources for … District residents were not properly informed prior to voting on a proposition for a District-wide capital … in significantly lower than anticipated, the Board decided to expand the original scope and spend the remaining …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/05/kendall-central-school-district-capital-project-2017m-194Yorkshire-Pioneer Central School District – Financial Management (2015M-352)
… fund balance, toward subsequent years’ budgets, the full amount appropriated was not needed because the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/yorkshire-pioneer-central-school-district-financial-management-2015m-352Gorham-Middlesex Central School District – Multiyear Planning (2016M-177)
… have not prepared a formal analysis of reserve funds based on the District’s projected needs, as required by the reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/gorham-middlesex-central-school-district-multiyear-planning-2016m-177Online and Computer-Aided Training – Travel and Conference Expense Management
… may find that it is necessary or cost-advantageous to use online trainings 13 (e.g., webinars and tutorials) and other … the training needs and requirements of their staff. Using online training methods can be a convenient and economical … Using online training methods can be a convenient and economical …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/online-and-computer-aided-trainingReporting Services Provided by Lawyers and Law Firms (Education Law Section 2053)
… The system is available through the NYSED Business Portal. Each school district BOCES has a Delegated … New York State Education Department Application Business Portal . Please do not submit paper forms in lieu of …
https://www.osc.ny.gov/retirement/employers/reporting-services-provided-lawyers-and-law-firms-education-law-section-2053Miller Place Union Free School District – Check Signing (2017M-76)
… were approximately $66 million. Key Findings The Treasurer does not maintain custody of his signature flash drive. While … sign checks in the Treasurer’s absence, the District Clerk does not have her own signature flash drive. Key … Recommendations Amend the authorized signature policy to require the Treasurer to maintain custody of his signature …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/miller-place-union-free-school-district-check-signing-2017m-76Richfield Springs Central School District – Financial Condition (2014M-83)
… that can be used to offset budgetary shortfalls in the near term. Key Recommendations Continue to monitor the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/richfield-springs-central-school-district-financial-condition-2014m-83Greece Central School District – Retiree Health Insurance (2016M-54)
… records and procedures for providing retiree health insurance benefits for the period July 1, 2014 through July … written policies or procedures to monitor retiree health insurance eligibility. Health insurance invoices did not contain supporting enrollee … Greece Central School District Retiree Health Insurance 2016M54 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greece-central-school-district-retiree-health-insurance-2016m-54Sauquoit Valley Central School District – Financial Condition (2016M-88)
… January 31, 2016. Background The Sauquoit Valley Central School District is located in the Towns of Bridgewater, … Sauquoit Valley Central School District Financial Condition 2016M88 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/sauquoit-valley-central-school-district-financial-condition-2016m-88Elmont Union Free School District – Financial Condition (2017M-82)
… The Elmont Union Free School District is located in the Town of Hempstead in Nassau County. The District, which operates six schools … adopted budgets that appropriated a total of $19 million in fund balance to finance operations, none of which was …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/elmont-union-free-school-district-financial-condition-2017m-82Wheatland-Chili Central School District – Procurement of Professional Services (2016M-12)
… Purpose of Audit The purpose of our audit was to evaluate the District’s process and procedures for the procurement of professional services for the period July 1, 2014 through … WheatlandChili Central School District Procurement of Professional Services 2016M12 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/wheatland-chili-central-school-district-procurement-professional-servicesMahopac Central School District – Noninstructional Payroll (2020M-32)
… The Union President received an additional hour of overtime pay daily that was not properly supported by … if it had used part-time bus monitors and drivers instead of bus mechanics. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/09/mahopac-central-school-district-noninstructional-payroll-2020m-32Greater Amsterdam School District – Capital Project (2022M-50)
Determine whether the Greater Amsterdam School District District Board of Education Board and officials properly managed the Districts capital project project that includes building improvements and safety upgrades
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/greater-amsterdam-school-district-capital-project-2022m-50Iroquois Central School District - Financial Management (2018M-102)
… Appropriations were overestimated by an annual average of $2.3 million. As a result, appropriated fund balance, … and District officials did not prepare an annual report of reserves, as required by the District’s policy. The … Adopt budgets with realistic, transparent estimates of appropriations and appropriated fund balance. Review all …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/iroquois-central-school-district-financial-management-2018m-102Washingtonville Central School District – Financial Condition (2017M-129)
… audit was to examine the District’s financial condition for the period July 1, 2015 through March 17, 2017. … seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $87 … that will not be used to fund operations. Develop a plan for the use of the excess fund balance in a manner that …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/washingtonville-central-school-district-financial-condition-2017m-129Tonawanda City School District – Financial Management (2016M-370)
… to evaluate the District’s financial management practices for the period July 1, 2012 through July 22, 2016. Background … seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $32 million. … needs and use surplus funds as a financing source for funding one-time expenditures, funding needed reserves or …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/03/tonawanda-city-school-district-financial-management-2016m-370