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Sherburne-Earlville Central School District – Emplolyee Benefits (2024M-67)
… tracking system. In addition, procedures were not in place for maintaining leave accrual records or to ensure that …
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)
… The Supervisor did not: Account for the projects in separate capital projects funds. Recommendations The … C includes our comment on an issue that was raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pendleton-capital-projects-2024m-72Town of Hector – Employee Compensation (2024M-85)
… employees. Paid one employee $5,271 for a separation payment that was not approved by the Board. Key …
https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-hector-employee-compensation-2024m-85Shoreham-Wading River Central School District – Financial Management (2017M-75)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … fund balance and reserves that it did not actually need to fund operations. The District’s unassigned fund balance … unassigned fund balance and reserves that are not needed to fund District operations. Use surplus fund balance in a …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/16/shoreham-wading-river-central-school-district-financial-management-2017mPhelps-Clifton Springs Central School District – Financial Condition (2016M-269)
… located in the Towns of Arcadia, Hopewell, Junius, Lyons, Manchester, Phelps and Seneca in Ontario County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/phelps-clifton-springs-central-school-district-financial-condition-2016mMorrisville-Eaton Central School District – Online Banking (2017M-98)
… is located in the Towns of Eaton, Fenner, Lebanon, Lincoln, Nelson, Smithfield and Stockbridge in Madison …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/morrisville-eaton-central-school-district-online-banking-2017m-98Island Park Union Free School District – Information Technology Asset Management (2016M-270)
… controls over its information technology (IT) assets for the period July 1, 2014 through December 31, 2015. … five-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $37 … functions so that no one person has control over assets for their life cycle. Implement a policy that requires …
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)
Ogdensburg City School District Payroll 2016M250
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/ogdensburg-city-school-district-payroll-2016m-250Clymer Central School District – Financial Management (2016M-187)
… Background The Clymer Central School District is located in the Towns of Clymer, French Creek, Mina and Sherman in Chautauqua County. The District, which operates one school …
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)
… through June 30, 2015. Background The New Lebanon Central School District is located in the Town of New Lebanon, … New Lebanon Central School District Financial Condition 2015M222 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/new-lebanon-central-school-district-financial-condition-2015m-222Cattaraugus-Little Valley Central School District – Financial Management (2016M-61)
… through January 4, 2016. Background The Cattaraugus-Little Valley Central School District is located in the Towns of Dayton, East Otto, Leon, Little Valley, Mansfield, Napoli, New Albion, Otto and Persia, … CattaraugusLittle Valley Central School District Financial Management 2016M61 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/cattaraugus-little-valley-central-school-district-financial-managementLake George Central School District – Internal Controls Over Payroll (2013M-122)
… July 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 …
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)
… Treasurer should sign and date the receipt and provide a copy to the faculty advisor. Ensure that all receipts are …
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)
… Purpose of Audit The purpose of our audit was to review the District’s … Key Findings The District did not always use competition when making purchases and procuring professional services. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/east-rockaway-union-free-school-district-purchasing-2015m-253Eastchester 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, … Ensure that all estimated appropriations and revenues are in the budget. Consider using budgeted appropriations and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/eastchester-union-free-school-district-financial-management-2016m-59Greenburgh Central School District – Payroll and Reserve Funds (2016M-242)
… The purpose of our audit was to examine the District’s payroll procedures and reserve funds for the period July 1, … have not provided employees with written procedures over payroll. District officials did not adequately segregate payroll duties or establish sufficient compensating controls. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/greenburgh-central-school-district-payroll-and-reserve-funds-2016m-242South Kortright Central School District – Retiree Health Insurance Contributions (2016M-148)
… of retiree health insurance contributions for the period July 1, 2014 through February 29, 2016. Background The South … controls such as having someone independent of the billing and collection process verify that the proper amounts …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/south-kortright-central-school-district-retiree-health-insuranceStarpoint Central School District – Financial Condition (2015M-266)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … by $820,000. The District has not used its debt reserve to fund debt payments, as required. Key Recommendations … report and use statutorily restricted debt reserves to pay related debt service. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/starpoint-central-school-district-financial-condition-2015m-266Service Retirement Benefits – Special 20- and 25-Year Plans
… for Section 383-e? Members with 20 years or more of creditable service can retire with 50% of their Final Average Earnings (FAE) , plus an additional 1% of their FAE for each year of creditable service beyond 20, …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/service-retirement-benefitsDolgeville Central School District – Fuel Monitoring (2023M-175)
… for or monitor fuel usage. As a result, 690 gallons of diesel fuel valued at $2,064 (23 percent) were not … inventory records or take a periodic physical inventory of diesel fuel on hand. Consequently, no fuel reconciliations were performed. A periodic reconciliation of purchases, usage and fuel on hand can determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/dolgeville-central-school-district-fuel-monitoring-2023m-175