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Gilbertsville-Mount Upton Central School District – Fixed Assets (2021M-139)
… Objective Determine whether Gilbertsville-Mount Upton Central School District (District) officials properly … Determine whether GilbertsvilleMount Upton Central School District District officials properly monitored …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/22/gilbertsville-mount-upton-central-school-district-fixed-assets-2021m-139Frewsburg Central School District – Extra-Classroom Activity and Scholarship Funds (2021M-159)
… - pdf ] Audit Objective Determine whether the Frewsburg Central School District’s (District) extra-classroom activity … and procedures for scholarship funds allowed the former Central Treasurer (Treasurer) to use funds donated for … Determine whether the Frewsburg Central School Districts District extraclassroom activity ECA …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/frewsburg-central-school-district-extra-classroom-activity-andTupper Lake Central School District – Records and Reports (2021M-14)
… were recorded during each year. Properly account for and close completed capital projects. As a result, $359,427 in … complete, accurate, and timely accounting records and close completed capital projects. Prepare and submit timely …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/25/tupper-lake-central-school-district-records-and-reports-2021m-14Lockport City School District - Procurement (2021M-198)
… report - pdf ] Audit Objective Determine whether Lockport City School District (District) officials procured goods and … Determine whether Lockport City School District District officials procured goods and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/13/lockport-city-school-district-procurement-2021m-198Barker Central School District – Payroll (2023M-19)
… agreement which suggests the employee was not eligible to receive overtime payments. One employee was paid $657 in … were paid $26,297 for overtime without being required to seek preapproval per their CBAs or District policy. Key … of overtime and establish procedures for reviewing payroll to detect unusual payments or inaccurate pay rates. Require …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/30/barker-central-school-district-payroll-2023m-19Town of Alden – Town Clerk/Tax Collector (2024M-106)
… collections were at greater risk for theft or loss. In addition, the Clerk accumulated unremitted funds totaling $138,050 in the tax collection bank accounts. The funds should have … Properly deposit all real property tax collections in accordance with New York State Town Law (Town Law) Section …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-clerktax-collector-2024m-106Plainedge Union Free School District – Financial Condition and Extra-Classroom Activity Funds (2017M-189)
… The Plainedge Union Free School District is located in the Town of Oyster Bay, Nassau County. The District … because the District had a total of $2.5 million in operating surpluses in two of the three subsequent fiscal years. The central …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/plainedge-union-free-school-district-financial-condition-and-extraLaFargeville Central School District – Financial Condition (2016M-216)
… The LaFargeville Central School District is located in the Towns of Alexandria, Clayton, Le Ray, Orleans, Pamelia and Theresa in Jefferson County. The District, which operates one school … officials appropriated about $1 million of fund balance in each of the past three fiscal years but the District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/lafargeville-central-school-district-financial-condition-2016m-216Belleville-Henderson Central School District – Financial Condition (2016M-46)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … Board has not developed a written plan that communicates to taxpayers the optimal funding levels or conditions under … Return any excess funds in the tax certiorari reserve to the unrestricted fund balance in the general fund. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/belleville-henderson-central-school-district-financial-condition-2016m-46Belfast Central School District – Procurement (2016M-317)
… Purpose of Audit The purpose of our audit was to examine the District’s procurement …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/belfast-central-school-district-procurement-2016m-317Sag Harbor Union Free School District – Child Care Program (2016M-211)
… for program operations including, but not limited to, rate schedules with full and reduced rates, procedures for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/sag-harbor-union-free-school-district-child-care-program-2016m-211Kiryas Joel Union Free School District – Financial Condition and Selected Employee Reimbursements (2016M-331)
… Purpose of Audit The purpose of our audit was to evaluate the District's financial condition and selected employee … necessary and reasonable. Ensure that vehicle allowances do not include nondeductible personal commuting expenses …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/03/kiryas-joel-union-free-school-district-financial-condition-and-selectedChateaugay Central School District – Leave Accruals (2016M-149)
… The Chateaugay Central School District is located in the Towns of Bellmont, Burke and Chateaugay in Franklin County and the Towns of Clinton and Ellenburg in Clinton County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/chateaugay-central-school-district-leave-accruals-2016m-149Genesee Valley Central School District – Reserve Accounts and Extra-Classroom Activities (2014M-56)
… Purpose of Audit The purpose of our audit was to evaluate reserve fund management practices and internal … than $4.3 million, the District’s preliminary plan failed to include a clear and detailed rationale for maintaining the … requirements. There are no recommendations pertaining to ECAs in this report. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/27/genesee-valley-central-school-district-reserve-accounts-and-extraCold Spring Harbor Central School District – Capital Assets (2023M-37)
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https://www.osc.ny.gov/files/local-government/audits/2023/pdf/cold-spring-harbor-central-school-district-2023-37.pdfEast Ramapo Central School District – Textbook Audit Follow Up (2019M-171-F)
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https://www.osc.ny.gov/files/local-government/audits/2023/pdf/east-ramapo-central-school-district-2019-171-F.pdfEast Ramapo Central School District – Transportation Audit Follow Up (2019M-107-F)
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https://www.osc.ny.gov/files/local-government/audits/2023/pdf/east-ramapo-central-school-district-2019-107-F.pdfMorris Central School District – Fund Balance Management (2023M-47)
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https://www.osc.ny.gov/files/local-government/audits/2023/pdf/morris-central-school-district-2023-47.pdfMiddle Country Central School District – Extra-Classroom Activity Funds (2022M-160)
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https://www.osc.ny.gov/files/local-government/audits/2023/pdf/middle-country-central-school-district-2022-160.pdf