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Carle Place Union Free School District – Payroll (2016M-69)
… reviews of the work performed by the payroll clerk or having someone independent of the payroll process compare …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/carle-place-union-free-school-district-payroll-2016m-69Milford Central School District – Financial Condition (2016M-87)
… Purpose of Audit The purpose of our audit was to examine the District officials’ management of fund balance for the period July 1, 2012 through June 30, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/milford-central-school-district-financial-condition-2016m-87Roosevelt Union Free School District – Competitive Procurement (2015M-234)
… without a valid purchase order, committing the District’s funds without proper authorization. Key Recommendations The …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/roosevelt-union-free-school-district-competitive-procurement-2015m-234Rome City School District – Financial Management (2015M-215)
… transfers totaling approximately $4.2 million to reserve funds after the 2011-12 fiscal year-end, rather than …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/rome-city-school-district-financial-management-2015m-215Iroquois Central School District – Financial Condition (2014M-22)
… Purpose of Audit The purpose of our audit was to examine the District’s financial management practices for …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/iroquois-central-school-district-financial-condition-2014m-22Hudson City School District – Grant Administration (2013M-324)
… that either were not approved, not properly supported or not expended for legitimate grant purposes. Grant …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/hudson-city-school-district-grant-administration-2013m-324Edmeston Central School District – School Lunch Operations (2015M-174)
… Purpose of Audit The purpose of our audit was to determine whether District officials are … Edmeston Central School District is located in the Towns of Burlington, Edmeston, Exeter, New Lisbon, Pittsfield, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/30/edmeston-central-school-district-school-lunch-operations-2015m-174Onondaga Central School District – Nonpayroll Disbursements (2014M-257)
… of Education, operates three schools with approximately 900 students. Budgeted appropriations for the 2013-14 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/14/onondaga-central-school-district-nonpayroll-disbursements-2014m-257Northern Adirondack Central School District – Internal Controls Over Extra-Classroom Activity Funds (2014M-128)
… Purpose of Audit The purpose of our audit was to determine if the District had established effective …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/northern-adirondack-central-school-district-internal-controls-over-extraThe Academy Charter School – Board Oversight (2014M-295)
… School operations in relation to the approval of contracts and review of payments to service providers for the period … not approve contracts with the School’s management company and its information technology consultant. The Board did not … Key Recommendations Approve all contractual agreements and ensure that approval is recorded in the Board minutes. …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/11/22/academy-charter-school-board-oversight-2014m-295Village of Gilbertsville – Cash Receipts and Disbursements (2014M-267)
… Purpose of Audit The purpose of our audit was to examine the … Gilbertsville is located in the Town of Butternuts, Otsego County, and has approximately 400 residents. The Village is … The Board did not certify the list of unpaid water accounts to be re-levied. Key Recommendations Establish and …
https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-gilbertsville-cash-receipts-and-disbursements-2014m-267Village of Franklinville – Police Payroll and Water Accountability (2014M-262)
… review the Village’s police payroll and water operations for the period June 1, 2012 through July 16, 2014. Background … five-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year total $707,870. Key Findings … adequately monitor or develop a plan to address the causes for the difference in water produced to the amount billed to …
https://www.osc.ny.gov/local-government/audits/village/2015/03/13/village-franklinville-police-payroll-and-water-accountability-2014m-262Village of Old Brookville – Cash Receipts (2015M-286)
… that the Treasurer’s duties are adequately segregated or implement compensating controls such as increased …
https://www.osc.ny.gov/local-government/audits/village/2016/01/15/village-old-brookville-cash-receipts-2015m-286Mount Markham Central School District – Reserve Funds (2016M-73)
… some of the District’s reserve funds at reasonable levels. Key Recommendations Establish a reserve policy that … objectives for each reserve, optimal or targeted funding levels and conditions under which funds will be used. Review …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/mount-markham-central-school-district-reserve-funds-2016m-73Great Neck Union Free School District – Fuel (2016M-82)
… if the District properly safeguarded its fuel inventories for the period July 1, 2014 through October 31, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $216 … million. Key Findings The Board did not adopt a policy for fuel inventory accountability and there were no written …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/great-neck-union-free-school-district-fuel-2016m-82Rye Neck Union Free School District – Information Technology (2016M-280)
… stored on District computer systems for the period July 1, 2014 through March 31, 2016. Background The Rye Neck Union … and procedures for personal, private and sensitive information (PPSI) data classification. The Board has not … commun … Rye Neck Union Free School District Information Technology 2016M280 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/rye-neck-union-free-school-district-information-technology-2016m-280Southern Cayuga Central School District – Financial Management (2015M-224)
… audit was to review the District’s financial management for the period July 1, 2010 through August 6, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year are approximately $16.4 million. … District’s financial condition and identify opportunities for costs savings and efficiencies. Develop and adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/04/southern-cayuga-central-school-district-financial-management-2015m-224Evergreen Charter School – Employee and Independent Contractor Fingerprinting (2016M-225)
… Purpose of Audit The purpose of our audit was to review the School’s fingerprinting … State and federal resources that is not under the control of the local school board. The School, which is located in …
https://www.osc.ny.gov/local-government/audits/charter-school/2016/09/16/evergreen-charter-school-employee-and-independent-contractorHendrick Hudson Central School District – Financial Condition (2013M-241)
… July 1, 2011, to June 30, 2013. Background The Hendrick Hudson Central School District is located in Westchester … There are no recommendations for this report. … Hendrick Hudson Central School District Financial Condition 2013M241 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/hendrick-hudson-central-school-district-financial-condition-2013m-241Charter School of Inquiry – Student Enrollment and Billing (2017M-74)
… Purpose of Audit The purpose of our audit was to examine student enrollment and billing processes for the period July … expenses totaled approximately $2.5 million. Key Findings Student enrollment and attendance was not always adequately …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/charter-school-inquiry-student-enrollment-and-billing-2017m-74