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Rockville Centre Union Free School District – School Lunch Fund Financial Condition (2016M-139)
… Audit The purpose of our audit was to analyze the school lunch fund’s financial condition for the period July 1, 2014 … by a five-member Board of Education. Budgeted school lunch fund appropriations for the 2015-16 fiscal year totaled … benefits of the cafeteria employees out of the school lunch fund and develop a plan to pay back the loans from the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/rockville-centre-union-free-school-district-school-lunch-fund-financialIsland Park Union Free School District – Information Technology Asset Management (2016M-270)
… The Island Park Union Free School District is located in the Village of Island Park in Nassau County. The District, … annual physical inventory counts, update inventory records and take appropriate action for missing equipment, and to immediately tag IT assets and record them in the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/31/island-park-union-free-school-district-information-technology-assetOgdensburg City School District – Payroll (2016M-250)
… Background The Ogdensburg City School District is located in the City of Ogdensburg and the Towns of Lisbon and Oswegatchie in St. Lawrence County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/ogdensburg-city-school-district-payroll-2016m-250Sullivan West Central School District – Financial Condition (2014M-40)
… The Sullivan West Central School District is located in Sullivan County. The District, which is governed by an … officials consistently overestimated budget appropriations and appropriated more unexpended surplus funds than necessary … budgets that include reasonable estimates for expenditures and the use of unexpended surplus funds. Develop a plan for …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/15/sullivan-west-central-school-district-financial-condition-2014m-40Schenevus Central School District – Budgeting (2014M-123)
… that the District’s unexpended surplus fund balance is in compliance with the legal limit. Review all reserve balances … determine if the amounts are necessary, reasonable and in compliance with statutory requirements and develop a plan to …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/schenevus-central-school-district-budgeting-2014m-123Cattaraugus-Little Valley Central School District – Financial Management (2016M-61)
… Ensure that the District’s unassigned fund balance is in compliance with statutory limits and develop a plan to use …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/cattaraugus-little-valley-central-school-district-financial-managementClymer Central School District – Financial Management (2016M-187)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for the period July 1, 2012 through April 1, 2016. Background The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/clymer-central-school-district-financial-management-2016m-187New Lebanon Central School District – Financial Condition (2015M-222)
… if the amounts reserved are necessary, reasonable and in compliance with statutory compliance and make transfers of those amounts that are not. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/new-lebanon-central-school-district-financial-condition-2015m-222Eastchester Union Free School District – Financial Management (2016M-59)
… The Eastchester Union Free School District is located in the Town of Eastchester, Westchester County. The District, … Recommendations Ensure that all estimated appropriations and revenues are in the budget. Consider using budgeted appropriations and available fund balance as financing sources for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/eastchester-union-free-school-district-financial-management-2016m-59Dalton-Nunda Central School District – Separation Payments (2015M-142)
… The Dalton-Nunda Central School District is located in the Towns of Nunda, Portage, West Sparta and Mount Morris in Livingston County, the Towns of Granger and Grove in Allegany County and the Town of Genesee Falls in Wyoming …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/18/dalton-nunda-central-school-district-separation-payments-2015m-142Cuba-Rushford Central School District – Financial Management (2015M-125)
… Purpose of Audit The purpose of our audit was to evaluate the District’s management of financial activities for the period July 1, 2011 through March 27, 2015. Background …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/cuba-rushford-central-school-district-financial-management-2015m-125Lewiston-Porter Central School District – Financial Condition (2014M-202)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … fiscal years. The District improperly used two reserves to help fund general fund operations during the 2012-13 … annual budget. Closely monitor actual operating results to prevent unfavorable budget variances and further …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/lewiston-porter-central-school-district-financial-condition-2014m-202Greene Central School District – Financial Condition (2016M-17)
… Purpose of Audit The purpose of our audit was to assess District … a reserve policy that established reserves to be used, how they would be funded and when they would be used. The … fund balance, where allowed by law, or use the reserve funds for their designated purposes …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greene-central-school-district-financial-condition-2016m-17Greenburgh Central School District – Payroll and Reserve Funds (2016M-242)
… Purpose of Audit The purpose of our audit was to examine the District’s payroll procedures and reserve funds for the period July 1, 2014 through March 23, 2016. Background …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/greenburgh-central-school-district-payroll-and-reserve-funds-2016m-242Lake George Central School District – Internal Controls Over Payroll (2013M-122)
… 1, 2011, through January 31, 2013. Background The Lake George Central School District is located in the Village of Lake George and the Towns of Lake George, Queensbury, Bolton, and Fort Ann in Warren and … Lake George Central School District Internal Controls Over Payroll …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/02/lake-george-central-school-district-internal-controls-over-payroll-2013mEast Williston Union Free School District – Extra-Classroom Activities (2016M-103)
… The East Williston Union Free School District is located in the Town of North Hempstead, Nassau County. The District, … placed in her custody. The Central Treasurer should sign and date the receipt and provide a copy to the faculty advisor. Ensure that all …
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)
… of our audit was to review the District’s practices and procedures used to purchase goods and services that are not subject to competitive bidding for … The East Rockaway Union Free School District is located in the Town of Hempstead in Nassau County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/east-rockaway-union-free-school-district-purchasing-2015m-253Sherburne-Earlville Central School District – Emplolyee Benefits (2024M-67)
… officials properly calculated employees’ leave accruals and accurately paid employees’ separation payments. Key … report includes six recommendations to help the Board and District officials improve their practices over employee … officials properly calculated employees leave accruals and accurately paid employees separation payments …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-emplolyee-benefits-2024m-67Town of Pendleton – Capital Projects (2024M-72)
… projects (projects) were properly planned, accounted for and monitored. Key Findings The Town Board (Board) and Town Supervisor (Supervisor) did not ensure projects were properly planned or accounted for and did not monitor projects. As a result, the Supervisor and …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pendleton-capital-projects-2024m-72Town of Hector – Employee Compensation (2024M-85)
… was not always authorized, accurate and supported. Of the 53 employee records that we reviewed, we determined that … employees a total of $150,155 that was not authorized by the Town Board (Board). Inaccurately accrued and/or recorded … $5,271 for a separation payment that was not approved by the Board. Key Recommendations Annually establish and …
https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-hector-employee-compensation-2024m-85