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Hancock Central School District – School Lunch Operations (2015M-176)
… prepare than the revenue generated by sales. The District’s productivity level for meals per labor hour (MPLH) is below industry averages. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/hancock-central-school-district-school-lunch-operations-2015m-176Edmeston 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-174East Moriches Union Free School District – Budget Review (B7-14-3)
… for the 2014-15 fiscal year are reasonable. Background The East Moriches Union Free School District, located in Suffolk … East Moriches Union Free School District Budget Review B7143 …
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)
… fiscal year are reasonable. Background The Chenango Valley Central School District, located in Broome County, … Chenango Valley Central School District Budget Review B4148 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/chenango-valley-central-school-district-budget-review-b4-14-8Onondaga-Cortland-Madison Board of Cooperative Educational Services – Managed Technical Support (2016M-299)
… (SED) requirements for providing shared Managed Technical Support to school districts for the period July 1, 2014 … of Cooperative Educational Services Managed Technical Support 2016M299 …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/16/onondaga-cortland-madison-board-cooperative-educational-services-managed-technicalChenango Valley Central School District – Budget Review (B4-16-5)
… fund as of June 30, 2008. Local Finance Law requires all local governments that have been authorized to issue …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/11/chenango-valley-central-school-district-budget-review-b4-16-5Carle Place Union Free School District – Payroll (2016M-69)
… Purpose of Audit The purpose of our audit was to review the District’s internal controls over payroll for … Key Finding Although the payroll clerk performs procedures to double check her own work, the review process should … involve someone independently reviewing payroll prior to processing. Key Recommendation District officials should …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/carle-place-union-free-school-district-payroll-2016m-69Islip Union Free School District – Financial Condition (2013M-213)
… audit was to examine the District’s financial condition for the period July 1, 2011, to April 30, 2013. Background … five elected members. The District’s budgeted expenditures for the 2012-13 fiscal year were approximately $70.6 million. … unexpended surplus funds to support planned deficits for the 2010-11 and 2011–12 fiscal years. The Assistant …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/islip-union-free-school-district-financial-condition-2013m-213Hauppauge Union Free School District – Overtime (2016M-70)
… of our audit was to examine the District’s use of overtime 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 $105 million. … costs. A security guard worked 33.5 overtime hours for video room coverage, which may have been able to be …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/hauppauge-union-free-school-district-overtime-2016m-70Gouverneur Central School District – Medicaid Reimbursements (2023M-34)
… Central School District (District) officials claimed all Medicaid reimbursements to which the District was …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/gouverneur-central-school-district-medicaid-reimbursements-2023m-34Nanuet Union Free School District – Network User Accounts and Information Technology Contingency Plan (2022M-135)
… we identified 18 generic accounts that should have been disabled. An adequate comprehensive IT contingency plan to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/09/nanuet-union-free-school-district-network-user-accounts-and-informationEast Moriches Union Free School District – Budget Review (B7-13-3)
… for the 2013-14 fiscal year are reasonable. Background The East Moriches Union Free School District, located in Suffolk … East Moriches Union Free School District Budget Review B7133 …
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 Hempstead – Budget Review (B7-14-4)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … 2014-15 fiscal year are reasonable. Background The Village of Hempstead, located in Nassau County, issued debt totaling … Village of Hempstead Budget Review B7144 …
https://www.osc.ny.gov/local-government/audits/village/2014/04/01/village-hempstead-budget-review-b7-14-4Village of Little Valley – Capital Project Management (2020M-129)
… - pdf ] Audit Objective Determine whether the Village of Little Valley (Village) Board of Trustees (Board) properly planned and sufficiently … WWTP project but could have better managed certain aspects of the project. The Board developed a financial plan that …
https://www.osc.ny.gov/local-government/audits/village/2021/01/15/village-little-valley-capital-project-management-2020m-129Village of Dering Harbor – Payroll (2020M-78)
… Board of Trustees (Board) developed adequate controls over payroll and employee benefits payments. Key Findings The Board did not establish adequate controls over payroll and employee benefits payments. The Board did not … Board of Trustees Board developed adequate controls over payroll and employee benefits payments …
https://www.osc.ny.gov/local-government/audits/village/2021/01/08/village-dering-harbor-payroll-2020m-78Bayport-Blue Point Union Free School District – Nonstudent Network User Accounts (2022M-190)
… here - pdf] Audit Objective Determine whether Bayport-Blue Point Union Free School District (District) officials … school BayportBlue Point audit nonstudent network user accounts …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/bayport-blue-point-union-free-school-district-nonstudent-network-userNorthern 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-51Broadalbin-Perth Central School District – Online Banking (2020M-144)
… Central School District’s (District) Board and District officials ensured online banking transactions were appropriate and information was secure. Key Findings The Board and District officials did not adequately safeguard online … BroadalbinPerth Central School Districts District Board and District officials ensured online banking transactions …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/01/broadalbin-perth-central-school-district-online-banking-2020m-144XV.16.B Sole Custody Reporting – XV. End of Year
… On or before April 1st of each year, the Online Services Sole Custody Reporting … On or before April 1st of each year the Online Services Sole Custody Reporting …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv16b-sole-custody-reportingTown of Morris – Board Oversight (2013M-75)
… review of the records could be improved by comparing the check images to the Board-approved claim vouchers, or to payroll registers, to ensure that the …
https://www.osc.ny.gov/local-government/audits/town/2013/05/29/town-morris-board-oversight-2013m-75