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Southold Union Free School District - Leave Accruals (2018M-113)

… tracking leave accruals is not reliable. We found errors in accrual records for 70 percent of the employees tested, … properly. Records reviewed contained 16 errors resulting in leave balances being overstated by a total of 9.5 days …

https://www.osc.ny.gov/local-government/audits/school-district/2018/09/07/southold-union-free-school-district-leave-accruals-2018m-113

Herkimer-Fulton-Hamilton-Otsego Board of Cooperative Educational Services – Claims Audit Process (2016M-185)

… Purpose of Audit The purpose of our audit was to examine the claims audit … adequate procedures over the claims processing function to ensure that claims were adequately documented and …

https://www.osc.ny.gov/local-government/audits/boces/2016/07/15/herkimer-fulton-hamilton-otsego-board-cooperative-educational-services-claims-audit

Syracuse City School District – Claims Audit Process (2016M-290)

… Purpose of Audit The purpose of our audit was to examine the claims auditing process for the period July 1, … In some instances, purchase orders are not issued prior to ordering goods or services. Key Recommendation Ensure that … officer generates and approves purchase orders prior to the District ordering goods and services that require …

https://www.osc.ny.gov/local-government/audits/school-district/2016/10/21/syracuse-city-school-district-claims-audit-process-2016m-290

Sherburne-Earlville Central School District – Fund Balance (2017M-19)

… schools with approximately 1,300 students, is governed by an elected seven-member Board of Education. Budgeted …

https://www.osc.ny.gov/local-government/audits/school-district/2017/03/10/sherburne-earlville-central-school-district-fund-balance-2017m-19

Penn Yan Central School District – Separation Payments (2015M-258)

… Background The Penn Yan Central School District is located in the Towns of Barrington, Benton, Jerusalem, Milo and Potter in Yates County, Geneva and Seneca in Ontario County and Pulteney in Steuben County. The …

https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/penn-yan-central-school-district-separation-payments-2015m-258

Pelham Union Free School District – Reserve Funds (2015M-366)

… year 2014-15. Key Recommendation Ensure that the excess funds in the retirement contribution reserve account are used … residents. … Pelham Union Free School District Reserve Funds 2015M366 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/pelham-union-free-school-district-reserve-funds-2015m-366

Sullivan County Board of Cooperative Educational Services – Central Business Office Internal Controls (2015M-331)

… (CBO) internal controls over the cash disbursements and payroll processes for the period July 1, 2014 through … established effective controls over cash disbursements and payroll. Key Recommendations There were no recommendations as …

https://www.osc.ny.gov/local-government/audits/boces/2016/02/26/sullivan-county-board-cooperative-educational-services-central-business-office

Questar III Board of Cooperative Educational Services – Purchasing (2015M-361)

… Purpose of Audit The purpose of our audit was to review the BOCES’ purchasing procedures for the period … of 22 component school districts in Columbia, Greene and Rensselaer Counties and one noncomponent district. The BOCES, whose component …

https://www.osc.ny.gov/local-government/audits/boces/2016/04/01/questar-iii-board-cooperative-educational-services-purchasing-2015m-361

Ardsley Union Free School District – Reserve Funds (2015M-348)

… of our audit was to examine the District’s reserve funds for the period July 1, 2014 through October 2, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year are $63.9 million. Key Finding … The District’s schedule identifying the leave balances for employees entitled to a payout at retirement included …

https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/ardsley-union-free-school-district-reserve-funds-2015m-348

Westport Central School District – Internal Controls Over Payroll (2014M-013)

… established effective internal controls over payroll for the period of July 1, 2012 through October 31, 2013. … elected Board of Education. General fund expenditures for the 2012-13 fiscal year were $5.3 million, and payroll …

https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/westport-central-school-district-internal-controls-over-payroll-2014m-013

Duanesburg Central School District – Separation Payments (2014M-67)

… Purpose of Audit The purpose of our audit was to examine the District’s calculation of separation payments …

https://www.osc.ny.gov/local-government/audits/school-district/2014/06/27/duanesburg-central-school-district-separation-payments-2014m-67

Burnt Hills-Ballston Lake Central School District – Leave Accruals and Separation Payments (2015M-357)

… Purpose of Audit The purpose of our audit was to evaluate the accuracy of the District’s accounting for leave time and separation …

https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/burnt-hills-ballston-lake-central-school-district-leave-accruals-and

Brasher Falls Central School District – Payroll (2016M-57)

… Purpose of Audit The purpose of our audit was to evaluate the accuracy of payroll payments for the period … Finding District officials established adequate procedures to ensure employees were paid their approved salaries or …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/brasher-falls-central-school-district-payroll-2016m-57

Blind Brook-Rye Union Free School District – Internal Controls Over Purchasing (2016M-125)

… Purpose of Audit The purpose of our audit was to examine internal controls over the District’s purchasing …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/blind-brook-rye-union-free-school-district-internal-controls-over

Greenwood Lake Union Free School District – Financial Condition (2016M-40)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … fiscal year were approximately $25 million. Key Finding Due to the District’s practice of overestimating appropriations, …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greenwood-lake-union-free-school-district-financial-condition-2016m-40

Greenburgh-Graham Union Free School District – Financial Condition (2016M-159)

… expenditures and other fees that could have been used to fund other District needs. Key Recommendation Issue RANs only …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/greenburgh-graham-union-free-school-district-financial-condition-2016m

Longwood Central School District – Purchasing (2016M-16)

… Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $227 million. Key Finding …

https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/longwood-central-school-district-purchasing-2016m-16

Little Falls City School District – Leave Accruals (2016M-64)

… Purpose of Audit The purpose of our audit was to evaluate the District’s leave accrual procedures for the … School District is located in the City of Little Falls and portions of the Towns of Danube, Fairfield, Herkimer, Little Falls, Manheim and Stark in Herkimer County. The District, which operates …

https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/little-falls-city-school-district-leave-accruals-2016m-64