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Margaretville Central School District – Fund Balance (2015M-55)
… audit was to evaluate the District’s financial condition for the period July 1, 2013 through October 20, 2014. … The District’s general fund budgeted appropriations for the 2014-15 fiscal year were $10.8 million. Key Findings … The District has not used any reserve moneys, except for about $16,800 of the repair reserve. The Board …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/margaretville-central-school-district-fund-balance-2015m-55Green Tech High Charter School – Resident Tuition Billing (2015M-2)
… purpose of our audit was to examine the resident school district tuition billing processes for the period July 1, 2013 through June 30, 2014. Background The Green Tech High Charter School is located in the City of …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/04/10/green-tech-high-charter-school-resident-tuition-billing-2015m-2Cattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services – Financial Management (2016M-77)
… audit was to review BOCES’ financial management practices for the period July 1, 2012 through December 30, 2015. … component districts. General fund budgeted appropriations for the 2015-16 fiscal year totaled approximately $65 … estimates. Develop a comprehensive written policy or plan for establishing, funding and using reserve funds. Ensure …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-financialPlainview-Old Bethpage Central School District – Financial Condition (2015M-89)
… District’s financial operations and use of fund balance for the period July 1, 2013 through August 31, 2014. … with approximately 5,200 students. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $144 … taxpayers. Ensure that budgets presented to voters for approval are transparent and include any intent to …
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)
… audit was to evaluate the District’s financial condition for the period July 1, 2012 through October 22, 2015. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $18.8 … fiscal years 2012-13 through 2014-15 despite budgeting for operating deficits to reduce fund balance. Five of the …
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)
… our audit was to review the District’s financial condition for the period July 1, 2014 through August 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $48.8 … limits. The District did not have proper documentation for the establishment and use of three of its four reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/babylon-union-free-school-district-financial-condition-2015m-323Delaware Academy Central School District at Delhi – Fund Balances (2016M-36)
… to evaluate the District’s financial management practices for the period July 1, 2014 through November 9, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $19.7 … fund balance, where allowed by law, or use the funds for their designated purposes. Use available debt service …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/delaware-academy-central-school-district-delhi-fund-balances-2016m-36Eastport-South Manor Central School District – Financial Software User Access (2014M-379)
… controls over user access to the financial software for the period July 1, 2013 through August 31, 2014. … 4,000 students and 650 employees. Budgeted appropriations for the 2014-15 fiscal year are approximately $93 million. … package. Key Recommendations Develop written procedures for granting, changing and terminating user access rights to …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/20/eastport-south-manor-central-school-district-financial-software-userMarcellus Central School District – Procurement (2016M-230)
… audit was to evaluate the District’s procurement practices for the period July 1, 2014 through January 31, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $32.3 … by the policy. Key Recommendations Solicit competition for the procurement of professional services and document the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/marcellus-central-school-district-procurement-2016m-230Plattsburgh City School District – Internal Controls Over Payroll (2013M-74)
… had established effective internal controls over payroll for the period July 1, 2011, to December 31, 2012. Background … significant portion of the District’s annual expenditures; for the 2011-12 fiscal year these costs totaled approximately … oversight. Key Recommendation There are no recommendations for this report. … Plattsburgh City School District Internal …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/plattsburgh-city-school-district-internal-controls-over-payroll-2013m-74Monroe-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-b6-13-6East 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 … Union Free School District is located in the Town of North Hempstead, Nassau County. The District, which … students, is governed by an elected five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal …
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)
… of Audit The purpose of our audit was to determine if the District’s portable devices were properly safeguarded for the period July 1, 2014 through October 6, 2015. Background The Gilboa-Conesville Central School District is located in five towns in Schoharie County, …
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)
… independent evaluation of the District’s proposed budget for the 2017-18 fiscal year. Background The Chenango Valley … or school district is authorized to issue obligations and for each subsequent fiscal year during which the deficit obligations are outstanding, their proposed budget for the next succeeding fiscal year. Key Finding We found …
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
… a NYS Vendor ID* can use the Vendor Self-Service Portal on the Statewide Financial System (SFS) to check the status … with a NYS Vendor ID can use the Vendor SelfService Portal on the Statewide Financial System SFS to check the status of …
https://www.osc.ny.gov/state-vendors/portal/enroll-vendor-self-service-portalFranklin Square Union Free School District – Fund Balance (2016M-129)
… of our audit was to evaluate the District’s fund balance for the period July 1, 2014 through March 2, 2016. Background … a five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $36.7 … fund balance has exceeded the 4 percent statutory limit for the last three completed fiscal years by an average of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/franklin-square-union-free-school-district-fund-balance-2016m-129Beacon City School District – Information Technology (2023M-143)
… did not: Disable 281 unneeded network user accounts of the 1,280 accounts reviewed, the oldest of which was last used to log into the network in October 2017 as of September 21, 2021. The accounts included: 153 student …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/beacon-city-school-district-information-technology-2023m-143Town of Franklin – Financial Condition (2018M-8)
… Purpose of Audit The purpose of our audit was to determine whether the Town Board … 1, 2016 through December 31, 2017. Background The Town of Franklin is located in Delaware County and has a population of approximately 2,400. The Town is governed by an elected …
https://www.osc.ny.gov/local-government/audits/town/2018/03/23/town-franklin-financial-condition-2018m-8Town of Hector – Employee Compensation (2024M-85)
… recorded leave time totaling 1,830 hours valued at $38,586 for 20 of 23 eligible employees. Paid one employee $5,271 for a separation payment that was not approved by the Board. … by position and/or employee name, and adopt resolutions for any employee salary or pay rate change that occurs during …
https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-hector-employee-compensation-2024m-85