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Copiague Union Free School District – Check Signing (2015M-181)

… Purpose of Audit The purpose of our audit was to examine the District’s check signing … Copiague Union Free School District is located in the Town of Babylon, Suffolk County. The District, which operates six …

https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/copiague-union-free-school-district-check-signing-2015m-181

Town of Taylor – Financial Management (2016M-391)

… Purpose of Audit The purpose of our audit was to assess the Board’s oversight and financial management … excessive fund balance levels. The Board did not know it was required to annually audit the Supervisor's records. The …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-taylor-financial-management-2016m-391

Town of Orchard Park – Recreation Department Cash Receipts (2017M-81)

… 1, 2015 through January 27, 2017. Background The Town of Orchard Park is located in Erie County and has a population … Town of Orchard Park Recreation Department Cash Receipts 2017M81 …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-orchard-park-recreation-department-cash-receipts-2017m-81

Hammondsport Central School District – Investment Program (2024M-63)

… comprehensive investment program. Key Findings The Board of Education (Board) and District officials did not develop … its 37 interest bearing bank accounts and 27 certificates of deposits (CDs). Had officials considered alternative … program with written procedures for the investment of District funds. Prepare monthly cash flow forecasts to …

https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-investment-program-2024m-63

Southampton Union Free School District – Financial Management (2024M-43)

… accounts in the annual budgets. Did not have support for the establishment of six reserves, overfunded two … Ensure adopted budgets include realistic estimates for revenues and appropriations. Ensure reserve fund balances …

https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/southampton-union-free-school-district-financial-management-2024m-43

State Agencies Bulletin No. 779

… Executive Law Article 17, Section 362, Subdivision 3, the amount of any annuity payable under this section shall be the same amount as the annuity payable in the preceding year plus a … annual percentage increase, if any, for compensation and pension benefits administered by the U.S. Department of …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/779-2008-blind-veterans-annuity-increase

Wells Central School District – Financial Condition Management (2017M-70)

… appropriated fund balance to fund operations. Use surplus funds as a financing source to fund one-time expenditures and …

https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/wells-central-school-district-financial-condition-management-2017m-70

Shoreham-Wading River Central School District – Financial Management (2017M-75)

… Purpose of Audit The purpose of our audit was to review the District’s financial condition … River Central School District is located in the Towns of Brookhaven and Riverhead, Suffolk County. The District, …

https://www.osc.ny.gov/local-government/audits/school-district/2017/06/16/shoreham-wading-river-central-school-district-financial-management-2017m

Putnam/Northern Westchester Board of Cooperative Educational Services – Information Technology and Claims Auditing (2016M-205)

… the controls over IT and the claims auditing process for the period July 1, 2014 through April 6, 2016. Background … and meaningful audit of claims prior to approving them for payment. …

https://www.osc.ny.gov/local-government/audits/boces/2016/09/30/putnamnorthern-westchester-board-cooperative-educational-services-information

Worcester Central School District – Unassigned Fund Balance (2016M-1)

… examine District officials’ management of unassigned fund balance for the period July 1, 2014 through November 16, … $10.9 million. Key Findings The District’s unassigned fund balance has exceeded the statutory limit in two of the last … Develop a plan to reduce the amount of unassigned fund balance in a manner that benefits District taxpayers. Such …

https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/worcester-central-school-district-unassigned-fund-balance-2016m-1

Ogdensburg City School District – Payroll (2016M-250)

… payroll procedures for the period July 1, 2014 through March 31, 2016. Background The Ogdensburg City School …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/ogdensburg-city-school-district-payroll-2016m-250

South Glens Falls Central School District – Access Rights (2012M-257)

… The South Glens Falls Central School District is located in Saratoga County. The District is governed by the Board of …

https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/south-glens-falls-central-school-district-access-rights-2012m-257

Huntington Union Free School District – Financial Condition (2015M-356)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Union Free School District is located in the Town of Huntington in Suffolk County. The District, which operates … students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal …

https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/huntington-union-free-school-district-financial-condition-2015m-356

New Lebanon Central School District – Financial Condition (2015M-222)

… audit was to examine the District’s financial condition for the period July 1, 2013 through June 30, 2015. Background … seven-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $12.4 …

https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/new-lebanon-central-school-district-financial-condition-2015m-222

Newburgh Preparatory Charter High School – Board Oversight and Disbursements (2015M-123)

… The Newburgh Preparatory Charter High School is located in the City of Newburgh, Orange County, and provides high …

https://www.osc.ny.gov/local-government/audits/charter-school/2015/08/21/newburgh-preparatory-charter-high-school-board-oversight-and-disbursements

Cattaraugus-Little Valley Central School District – Financial Management (2016M-61)

… Purpose of Audit The purpose of our audit was to evaluate the Board’s management of the District’s financial condition for the period July 1, …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/cattaraugus-little-valley-central-school-district-financial-management

Camden Central School District – Financial Condition (2016M-51)

… is located in the Towns of Annsville, Camden, Florence, Lee and Vienna in Oneida County; the Town of Constantia in …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/camden-central-school-district-financial-condition-2016m-51

Fabius-Pompey Central School District – Information Technology (2016M-237)

… The Fabius-Pompey Central School District is located in the Towns of Cazenovia, Cuyler, Fabius, LaFayette and … Findings Of 927 user accounts, 111 had not been used to log on to the District’s computer system in at least six … and servers to display a banner when users attempt to log on. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/fabius-pompey-central-school-district-information-technology-2016m-237