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Northern Adirondack Central School District – Financial Condition (2020M-51)
… and have used $1.5 million in appropriated fund balance to fund operations. Because of the District’s ongoing reliance on fund balance to finance expenditures, the total fund balance has declined … from about $2.5 million at the beginning of 2017-18 to about $1 million at the end of 2018-19. The Board has not …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/25/northern-adirondack-central-school-district-financial-condition-2020m-51Village of Delhi - Disbursements (2019M-204)
… she was not entitled to. Employees received payment for medical reimbursements totaling nearly $5,700 that lacked … to pay full restitution plus $500 to cover the Village’s insurance deductible with a one year conditional discharge. Key …
https://www.osc.ny.gov/local-government/audits/village/2020/01/31/village-delhi-disbursements-2019m-204Herricks Union Free School District – Overtime (2019M-127)
… monitor overtime for custodial employees. Paid overtime to 10 custodial employees totaling $35,017 or 43 percent of total overtime paid to these employees, primarily for non-emergencies. However, … have been avoided or reduced. Paid $29,135 in overtime to employees who substituted for other employees absent on …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/30/herricks-union-free-school-district-overtime-2019m-127Town of Moriah - Leave Accruals (2019M-168)
… accrual records were accurately maintained. We reviewed 15 employees’ leave accrual records during the audit period … maintained. As a result, six employees were paid for 110.5 hours of leave time to which they were not entitled, … leave accrual balances were overstated by 701.75 hours, valued at $15,253 and understated by 86.5 hours, …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-moriah-leave-accruals-2019m-168DeRuyter Central School District - Information Technology (2019M-175)
… personal Internet browsing and their use of social media on District computers. Provide IT security awareness … employees’ personal Internet browsing and use of social media. Provide formal IT security awareness training to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/deruyter-central-school-district-information-technology-2019m-175Hancock Central School District – School Lunch Operations (2015M-176)
… Purpose of Audit The purpose of our audit was to determine whether District … 380 students and 150 employees, is governed by a five-member Board of Education. Budgeted appropriations for … costs. Monitor the MPLH and consider taking measures to move toward the industry standard. … Hancock Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/hancock-central-school-district-school-lunch-operations-2015m-176Bayport-Blue Point Union Free School District – Nonstudent Network User Accounts (2022M-190)
… data. In addition to sensitive information technology (IT) control weaknesses that were confidentially communicated to officials, we found the Database Coordinator did not: Disable 281 nonstudent network …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/bayport-blue-point-union-free-school-district-nonstudent-network-userGouverneur Central School District – Medicaid Reimbursements (2023M-34)
… Audit Objective Determine whether the Gouverneur Central School District (District) officials claimed all Medicaid … they planned to initiate corrective action. … audit school district Gouverneur …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/gouverneur-central-school-district-medicaid-reimbursements-2023m-34East Moriches Union Free School District – Budget Review (B7-13-3)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … located in Suffolk County, issued debt totaling $2 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/2013/03/25/east-moriches-union-free-school-district-budget-review-b7-13-3Village of Little Valley – Capital Project Management (2020M-129)
… project debt payments. Village officials incurred $67,000 in additional expenses because they were unable to comply … completion date was December 2017 but was completed in October 2020. Key Recommendations Adhere to original … all change orders, to ensure the project is completed in a timely manner and avoid unnecessary costs. Village …
https://www.osc.ny.gov/local-government/audits/village/2021/01/15/village-little-valley-capital-project-management-2020m-129Broadalbin-Perth Central School District – Online Banking (2020M-144)
… acceptable computer use policy (AUP). As a result, five of the six online banking users were allowed to access …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/01/broadalbin-perth-central-school-district-online-banking-2020m-144Carle Place Union Free School District – Payroll (2016M-69)
… Purpose of Audit The purpose of our audit was to review the … Background The Carle Place Union Free School District is located in the Town of North Hempstead, Nassau County. The … check her own work, the review process should involve someone independently reviewing payroll prior to processing. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/carle-place-union-free-school-district-payroll-2016m-69Edmeston Central School District – School Lunch Operations (2015M-174)
… to determine whether District officials are ensuring that meals offered to students were nutritious and prepared … $262,000. Key Finding The District serves nutritious meals to its students but meals cost more to prepare than the revenue generated by the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/30/edmeston-central-school-district-school-lunch-operations-2015m-174East Moriches Union Free School District – Budget Review (B7-14-3)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … located in Suffolk County, issued debt totaling $2 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/2014/04/01/east-moriches-union-free-school-district-budget-review-b7-14-3Chenango Valley Central School District – Budget Review (B4-14-8)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … in Broome County, issued debt totaling $3.5 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/2014/04/11/chenango-valley-central-school-district-budget-review-b4-14-8Chenango Valley Central School District – Budget Review (B4-16-5)
… Purpose of Budget Review The purpose of our budget review was to … revenue and expenditure projections in the District's proposed budget for the 2016-17 fiscal year are reasonable. … obligations to fund operating deficits to submit their proposed budget for the next fiscal year to the State …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/11/chenango-valley-central-school-district-budget-review-b4-16-5Islip Union Free School District – Financial Condition (2013M-213)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2011, to April 30, 2013. Background The Islip Union Free School … adequately monitored the District’s financial operations to ensure fiscal stability. We found that the District …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/islip-union-free-school-district-financial-condition-2013m-213Accounts Payable Advisory No. 11
… Subject: Business Units must not combine Citibank payments. Policy: Guide to Financial … Units should not remove the checkmark as this will cause your payments to be combined with other Business Units. This …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/11-separate-payments-citibankNanuet Union Free School District – Network User Accounts and Information Technology Contingency Plan (2022M-135)
… – pdf] Audit Objective Determine whether Nanuet Union Free School District (District) officials ensured network … corrective action. … Determine whether Nanuet Union Free School District District officials ensured network user …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/09/nanuet-union-free-school-district-network-user-accounts-and-informationMassena Central School District - Selected Non-Payroll Disbursements (2019M-71)
… administrative fees and utilities), direct access to a District bank account to disburse these funds. Payment of utilities totaling … and utility vendors from having direct access to a District bank account and the ability to disburse funds. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/massena-central-school-district-selected-non-payroll-disbursements-2019m