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Cato-Meridian Central School District – Procurement of Professional Services (2016M-13)
… located in the Towns of Cato, Conquest, Ira, Sterling and Victory in Cayuga County, the Towns of Granby and Hannibal in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/cato-meridian-central-school-district-procurement-professional-servicesCandor Central School District – School Lunch Operations (2015M-173)
… of Education. Budgeted appropriations for the school lunch fund for the 2014-15 fiscal year were $469,170. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/candor-central-school-district-school-lunch-operations-2015m-173Candor Central School District – Separation Payments and Leave Accruals (2022M-21)
… and former payroll clerk, were paid more than $95,300 in longevity retirement incentives that were not … and former payroll clerk, were overpaid by $20,595 in their final salary payouts. Employee leave accruals and usage were not always recorded properly or in accordance with collective bargaining agreements (CBAs), …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/candor-central-school-district-separation-payments-and-leave-accrualsGreater Amsterdam School District – Financial Condition (2016M-110)
… The Greater Amsterdam School District is located in the City of Amsterdam, the Town of Amsterdam and portions of the Towns of Florida and Mohawk in Montgomery County; a portion of the Town of Perth in Fulton County; portions of the Towns of Duanesburg and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/greater-amsterdam-school-district-financial-condition-2016m-110North Salem Central School District – Time and Attendance (2016M-209)
… The North Salem Central School District is located in the Town of North Salem and portions of the Town of Somers in Westchester County and portions of the Towns of Carmel and Southeast in Putnam County. The District, which operates two schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-salem-central-school-district-time-and-attendance-2016m-209Eldred Central School District – Financial Condition and Cafeteria Operations (2014M-204)
… District’s financial condition in the general and school food service funds and to evaluate internal controls over the cafeteria’s cash operations for the period July 1, 2012 through March 6, 2014. Background … fund balances to precariously low amounts. The school food service fund has not been self-sufficient and has …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/17/eldred-central-school-district-financial-condition-and-cafeteriaTown of Lake Luzerne – Payroll (2022M-98)
… (Supervisor) ensured payroll payments were accurate and in accordance with Town policies. Key Findings The Supervisor … did not ensure payroll payments were accurate or in accordance with Town policies. Town officials: Did not … the 67 timecards reviewed contained all punches for time in/out. Inaccurately calculated overtime payments to hourly …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-payroll-2022m-98West Seneca Central School District - Community Education (2019M-241)
… the District did not initially receive more than $5,500 in fees recorded as collected but not remitted by a vendor in January 2019. In January 2020, the vendor reimbursed the District for the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/west-seneca-central-school-district-community-education-2019m-241Unadilla Valley Central School District – Special Education Services (2016M-47)
… Purpose of Audit The purpose of our audit was to determine whether the District provided special education … District officials provided special education services to District students in a cost-effective manner and saved the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/unadilla-valley-central-school-district-special-education-services-2016mCheektowaga-Maryvale Union Free School District - Continuing Education (2019M-123)
… Fringe benefit costs were disproportionately charged to the community education program expenditure account … agreed with our findings and indicated they planned to initiate corrective action. … Determine whether District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/06/cheektowaga-maryvale-union-free-school-district-continuing-educationTown of North Elba – Cash Collections (2020M-49)
… The Clerk did not deposit collections totaling $100,496 in a timely manner. The Golf Director did not provide … Recommendations The Clerk should deposit all collections in a timely manner. The Golf Director should review entries in the point-of-sale system and reconcile cash collections to …
https://www.osc.ny.gov/local-government/audits/town/2020/06/18/town-north-elba-cash-collections-2020m-49Ithaca City School District – Financial Condition (2015M-318)
… 1, 2013 through May 8, 2015. Background The Ithaca City School District is located in the City of Ithaca and … expenditures with recurring revenues. … Ithaca City School District Financial Condition 2015M318 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/ithaca-city-school-district-financial-condition-2015m-318West Valley Central School District – Financial Management (2013M-178)
… of Audit The purpose of our audit was to evaluate the District’s financial operations including the use of … through June 4, 2013. Background The West Valley Central School District is located in Cattaraugus County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/west-valley-central-school-district-financial-management-2013m-178State Agencies Bulletin No. 1744
… who are members of NYSCOPBA, Inc. and are currently in or were previously in Bargaining Units 01 and 21 at any time since April 1, 2016 … BU21). Background NYSCOPBA membership dues for employees in Bargaining Unit 01 (Code 291) will increase retroactively …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1744-new-york-state-correctional-officers-and-police-benevolent-associationMechanicville City School District – Financial Condition (2017M-93)
… The Mechanicville City School District is located in the City of Mechanicville and part of the Towns of Stillwater and Halfmoon in Saratoga County and the Town of Schaghticoke in Rensselaer County. The District, which has approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/mechanicville-city-school-district-financial-condition-2017m-93Mahopac Central School District – Financial Condition (2013M-302)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2012, to June 30, 2013. Background The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/10/mahopac-central-school-district-financial-condition-2013m-302Watertown City School District – Financial Condition (2016M-85)
… July 1, 2014 through October 31, 2015. Background The Watertown City School District is located in the City of Watertown and the Towns of Le Ray, Pamelia, Rutland and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/watertown-city-school-district-financial-condition-2016m-85West Canada Valley Central School District – Access to the Student Information System (2016M-96)
… Purpose of Audit The purpose of our audit was to examine information technology (IT) access controls over … January 31, 2016. Background The West Canada Valley Central School District is located in the Towns of Fairfield, … granted to each SIS user, including MORIC employees, and remove any permissions deemed unnecessary. Evaluate all …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/west-canada-valley-central-school-district-access-student-informationAkron Central School District – Controls Over Compensatory Time (2014M-24)
… to evaluate the District’s administration of compensatory (comp) time for the period of July 1, 2011 through December 20, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/akron-central-school-district-controls-over-compensatory-time-2014m-24Village of Valley Stream – Cash Receipts and Selected Village Operations (2013M-382)
… 2012. Background The Village of Valley Stream is located in the Town of Hempstead in Nassau County and has approximately 36,000 residents. The … year were $35.9 million. Key Findings Weaknesses exist in the cash collection procedures in the Recreation …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/04/village-valley-stream-cash-receipts-and-selected-village-operations-2013m