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Pulaski Academy and Central School District – Financial Condition (2016M-81)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period … and take appropriate action, in accordance with statute, to reduce excess funds in the EBALR. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/pulaski-academy-and-central-school-district-financial-condition-2016m-81Central Square Central School District – Claims Auditing (2016M-292)
… and West Monroe in Oswego County, the Towns of Cicero and Clay in Onondaga County and the Town of Vienna in Oneida …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/central-square-central-school-district-claims-auditing-2016m-292Newcomb Central School District – Extra-Classroom Activity Fund (2015M-127)
… Essex County. The District, which operates one school with approximately 100 students, is governed by an elected … Ensure that the activity fund is maintained in accordance with District policy. Ensure that the central treasurer …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/newcomb-central-school-district-extra-classroom-activity-fund-2015m-127Brocton Central School District – Purchasing (2015M-305)
Brocton Central School District Purchasing 2015M305
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/brocton-central-school-district-purchasing-2015m-305New Rochelle City School District – Financial Condition (2013M-377)
… 30, 2013. Background The New Rochelle City School District is located in the City of New Rochelle in Westchester County and … heavily on unexpended fund balance from prior years as a financing source for annual budgets, which has reduced the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/new-rochelle-city-school-district-financial-condition-2013m-377St. Regis Falls Central School District – Fund Balance (2016M-141)
… Waverly in Franklin County and the Towns of Hopkinton and Lawrence in St. Lawrence County. The District, which operates one school with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/st-regis-falls-central-school-district-fund-balance-2016m-141Scarsdale Union Free School District – Information Technology (2016M-252)
… Purpose of Audit The purpose of our audit was to determine if the … fiscal years were approximately $148 million. Key Finding Our audit disclosed areas in need of improvement concerning …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/scarsdale-union-free-school-district-information-technology-2016m-252Malverne Union Free School District – Fund Balance (2016M-120)
… expenditure estimates based on prior years’ actual results and anticipated operations. Review the unemployment insurance reserve balance and transfer excess funds to fund balance or other reserves. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/malverne-union-free-school-district-fund-balance-2016m-120Village of Deposit – Claims Auditing (2023M-173)
… Board of Trustees (Board) required adequate support for credit card claims. Key Findings Of the 93 credit card purchases (18 claims) during the audit period, … the Board did not ensure compliance with the Village’s credit card policy and approved 83 credit card purchases (17 …
https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-deposit-claims-auditing-2023m-173Bemus Point Central School District – Reserve Funds (2014M-281)
… Purpose of Audit The purpose of our audit was to evaluate the District’s reservation of fund balance for … reclassified as unrestricted fund balance. Develop a plan to use the excess fund balance in a manner that benefits …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/bemus-point-central-school-district-reserve-funds-2014m-281Village of Johnson City – Sexual Harassment Prevention Training (S9-23-16)
… employees and elected officials completed annual sexual harassment prevention training (SHP Training). Key Findings …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/08/25/village-johnson-city-sexual-harassment-prevention-training-s9-23-16Town of Preble – Non-Payroll Disbursements (2023M-17)
… process or implement effective mitigating controls to ensure all non-payroll disbursements are for legitimate … agreed with our recommendations and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2023/05/12/town-preble-non-payroll-disbursements-2023m-17Unadilla Valley Central School District – Non-Resident Special Education Student Tuition (2022M-44)
… corrective action. Appendix B includes our comment on an issue that was raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/unadilla-valley-central-school-district-non-resident-special-educationXIV.14.G Maintenance of Capital Asset Records – XIV. Special Procedures
… Major asset class Function and activity Reference to acquisition source document Manufacturer, model number, serial number Acquisition date Date last inspected Name and address of … Fund and account from which purchased Quantity Method of acquisition Method of depreciation Estimated useful life …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14g-maintenance-capital-asset-recordsOnondaga County Resource Recovery Agency - Transfer Station and Compost Facility Cash Receipts (2018M-217)
Determine whether transfer station and compost facility cash receipts were properly collected recorded and deposited
https://www.osc.ny.gov/local-government/audits/county/2019/07/19/onondaga-county-resource-recovery-agency-transfer-station-and-compost-facilityNew Paltz Central School District – Payroll (2021M-45)
… accurately but did not establish adequate controls over payroll. Payroll was not always properly reviewed and certified before … the months reviewed. The District has not performed a payroll audit or payout test (e.g., requiring employees to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/06/new-paltz-central-school-district-payroll-2021m-45Village of Clifton Springs – Board Oversight (2014M-099)
… 2013. Background The Village of Clifton Springs is located in the Towns of Manchester and Phelps, in Ontario County. The Village, which is governed by an …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-clifton-springs-board-oversight-2014m-099Monroe-Woodbury Central School District - Extra-Classroom Activities (2019M-197)
… for petty cash use. The check amounts ranged from $300 to $900 which were all over the $100 limit established by the … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/monroe-woodbury-central-school-district-extra-classroom-activities-2019mII.3.B Establish Control – II. New York State Financial Accounting
… the amount authorized for agency-administered programs is spent. The Statewide Financial System (SFS) also controls …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3b-establish-controlTown of North Castle – Cash Disbursement (2013M-32)
… to evaluate the internal controls over cash disbursement for the period January 1, 2011, to July 31, 2012. Background … Town Supervisor, and is the legislative body responsible for managing Town operations. The Town’s appropriations for the 2012 fiscal year were approximately $31 million. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/04/19/town-north-castle-cash-disbursement-2013m-32