Search
Albany City School District – Separation Payments and Information Technology (2012M-251)
… of Audit The purpose of our audit was to examine the District’s calculation of separation payments and information … 1, 2011, to August 31, 2012. Background The Albany City School District is located in the City of Albany, Albany …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/albany-city-school-district-separation-payments-and-informationDiscovery Charter School – Internal Controls Over Cash Disbursements (2015M-14)
… July 1, 2013 through October 31, 2014. Background The Discovery Charter School is located in the Town of Greece in … the journal entries completed by the Business Manager. … Discovery Charter School Internal Controls Over Cash …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/05/29/discovery-charter-school-internal-controls-over-cash-disbursements-2015mGermantown Central School District – Financial Management (2013M-230)
… of Audit The purpose of our audit was to evaluate the District’s financial management for the period July 1, 2011 … through May 3, 2013. Background The Germantown Central School District is located in Columbia County. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/germantown-central-school-district-financial-management-2013m-230Canisteo-Greenwood Central School District – Financial Management (2016M-362)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for the period July … May 5, 2016. Background The Canisteo-Greenwood Central School District is located in the Town of Andover in Allegany …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/canisteo-greenwood-central-school-district-financial-management-2016m-362Hamburg Central School District – Capital Project (2014M-129)
… Purpose of Audit The purpose of our audit was to assess the District’s use of capital project resources for the period … through March 26, 2014. Background The Hamburg Central School District is located in the Towns of Hamburg, Boston, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/hamburg-central-school-district-capital-project-2014m-129Andes Central School District – Financial Management (2013M-250)
… Two reserves have excess balances totaling $450,000, based on their intended use. During this time, real property taxes have increased from $2.5 million in 2009 to $2.7 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/andes-central-school-district-financial-management-2013m-250Odessa-Montour Central School District – Financial Condition (2016M-71)
… of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2012 … February 2, 2016. Background The Odessa-Montour Central School District is located in the Towns of Catherine, Cayuta, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/odessa-montour-central-school-district-financial-condition-2016m-71Oppenheim-Ephratah-St. Johnsville Central School District – Financial Management and Fuel Inventory (2017M-240)
… Background The Oppenheim-Ephratah-St. Johnsville Central School District is located in the towns of Oppenheim, … tank readings. … OppenheimEphratahSt Johnsville Central School District Financial Management and Fuel Inventory …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/oppenheim-ephratah-st-johnsville-central-school-district-financialEast Bloomfield Central School District - Network and Financial Software Access Controls (2022M-68)
… permissions, and the Assistant Superintendent for Business and Operations had excessive administrative … of financial transactions. Officials paid BOCES $539,644 for IT services in 2020-21 without defining roles and responsibilities for services. As a result, the roles and responsibilities of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/east-bloomfield-central-school-district-network-and-financial-softwareRed Hook Central School District – Inventories (2023M-133)
… adequately monitored and safeguarded fuel and E-Z Pass tags. Key Findings District officials did not adequately monitor and safeguard fuel and E-Z Pass tags. … records and periodically reconcile the records with the amount of fuel in the District’s fuel tanks. Develop adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/red-hook-central-school-district-inventories-2023m-133Lyme Central School District – Financial Management (2024M-87)
… fund balance to close projected budget gaps totaling $1.6 million for the 2020- 21 through 2022-23 fiscal years; … surplus fund balance during the same period ranging from 16 to 19 percent of the upcoming year’s budget, which was $1.0 million to $1.4 million over the 4 percent statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/lyme-central-school-district-financial-management-2024m-87North Shore Public Library – Financial Condition (2013M-344)
… Library comprises all of the Shoreham-Wading River Central School District and all of the Rocky Point Union Free School District and serves approximately 28,000 community …
https://www.osc.ny.gov/local-government/audits/library/2014/03/28/north-shore-public-library-financial-condition-2013m-344DeRuyter Central School District – Financial Condition (2015M-119)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, 2012 … through December 31, 2014. Background The DeRuyter Central School District is located in the Towns of Cazenovia, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/deruyter-central-school-district-financial-condition-2015m-119Washingtonville Central School District – Financial Condition (2017M-129)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … fiscal years, and appropriated fund balance was not needed to fund the budget. The District had significant operating surpluses which caused the fund balance to exceed the statutory maximum. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/washingtonville-central-school-district-financial-condition-2017m-129Cato-Meridian Central School District – Salaries, Wages and Leave Benefits (2021M-173)
… paid salaries, wages and leave benefits and properly accrued leave benefits. Key Findings District officials … of any amounts overpaid to employees. Periodically review accrued leave records. Adequately review and certify … paid salaries wages and leave benefits and properly accrued leave benefits …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/cato-meridian-central-school-district-salaries-wages-and-leave-benefitsNanuet Union Free School District – Network User Accounts and Information Technology Contingency Plan (2022M-135)
… An adequate comprehensive IT contingency plan to minimize the risk of data loss or prevent a serious interruption of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/09/nanuet-union-free-school-district-network-user-accounts-and-informationTonawanda City School District – Financial Management (2016M-370)
… that realistically reflect the District’s operating needs and use surplus funds as a financing source for funding …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/03/tonawanda-city-school-district-financial-management-2016m-370North Babylon Union Free School District – Financial Condition (2016M-32)
… of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2012 … October 31, 2015. Background The North Babylon Union Free School District is located in the Town of Babylon, Suffolk …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/north-babylon-union-free-school-district-financial-condition-2016m-32Williamson Central School District – Procurement of Professional Services (2016M-55)
… Purpose of Audit The purpose of our audit was to review the District’s procurement of professional services … the procurement policy and amend District regulations to provide guidance for seeking competition when soliciting professional services. Enter into a written agreement with each professional service provider …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/williamson-central-school-district-procurement-professional-servicesNewfane Central School District – Financial Condition (2015M-307)
… is located in the Towns of Newfane, Lockport, Cambria and Wilson in Niagara County. The District, which operates … reserve fund balances are maintained at reasonable levels and take appropriate action, in accordance with statute, to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/newfane-central-school-district-financial-condition-2015m-307