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Syracuse City School District – Claims Audit Process (2016M-290)
… is located in the City of Syracuse, Onondaga County, and is a component unit of the City. The District, which … Ensure that the purchasing officer generates and approves purchase orders prior to the District ordering goods and services that require purchase orders. … Syracuse City …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/21/syracuse-city-school-district-claims-audit-process-2016m-290Sherburne-Earlville Central School District – Fund Balance (2017M-19)
… Budget Review The purpose of our audit was to review the District's financial management practices for the period July … 8, 2016. Background The Sherburne-Earlville Central School District is located in 11 towns in Chenango and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/10/sherburne-earlville-central-school-district-fund-balance-2017m-19Penn Yan Central School District – Separation Payments (2015M-258)
… Purpose of Audit The purpose of our audit was to examine the District’s calculation of separation payments … Review and approve all separation payments prior to processing. … Penn Yan Central School District Separation …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/penn-yan-central-school-district-separation-payments-2015m-258Pelham Union Free School District – Reserve Funds (2015M-366)
… Purpose of Audit The purpose of our audit was to examine the District’s management of reserves for the … by more than $2.2 million from fiscal year 2011-12 to fiscal year 2014-15. Key Recommendation Ensure that the … in the retirement contribution reserve account are used to fund operations in a manner that benefits District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/pelham-union-free-school-district-reserve-funds-2015m-366Sullivan County Board of Cooperative Educational Services – Central Business Office Internal Controls (2015M-331)
… Purpose of Audit The purpose of our audit was to examine the central business office’s (CBO) internal … provides almost 60 educational and administrative services to the districts, including CBO services. The BOCES is …
https://www.osc.ny.gov/local-government/audits/boces/2016/02/26/sullivan-county-board-cooperative-educational-services-central-business-officeQuestar III Board of Cooperative Educational Services – Purchasing (2015M-361)
… Services (BOCES) is an association of 22 component school districts in Columbia, Greene and Rensselaer Counties and one noncomponent district. The BOCES, whose component districts educate …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/01/questar-iii-board-cooperative-educational-services-purchasing-2015m-361Waterville Central School District – Criminal History Background Checks (2016M-23)
… District, which operates two schools with approximately 800 students, is governed by an elected seven-member Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/waterville-central-school-district-criminal-history-background-checksArdsley 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-348Westport Central School District – Internal Controls Over Payroll (2014M-013)
… of Audit The purpose of our audit was to determine if the District established effective internal controls over payroll for the period of July 1, 2012 through October 31, 2013. Background The Westport Central School District is located in the Towns of Elizabethtown, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/westport-central-school-district-internal-controls-over-payroll-2014m-013Burnt Hills-Ballston Lake Central School District – Leave Accruals and Separation Payments (2015M-357)
… the accuracy of the District’s accounting for leave time and separation payments for the period July 1, 2014 through … District is located in the Towns of Ballston, Charlton and Clifton Park in Saratoga County and the Town of Glenville … Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $62.8 million. Key Finding District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/burnt-hills-ballston-lake-central-school-district-leave-accruals-andBrasher Falls Central School District – Payroll (2016M-57)
… The Brasher Falls Central School District is located in the Town of Brasher and portions of the Towns of Stockholm and North Lawrence in St. Lawrence County. The District, which operates two …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/brasher-falls-central-school-district-payroll-2016m-57Blind Brook-Rye Union Free School District – Internal Controls Over Purchasing (2016M-125)
… internal controls over the District’s purchasing practices for the period July 1, 2014 through December 31, 2015. … Board of Education. The District’s operating budget for the 2015-16 fiscal year totaled approximately $42.6 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/blind-brook-rye-union-free-school-district-internal-controls-overWesthampton Beach Union Free School District – Claims Processing (2015M-242)
… Purpose of Audit The purpose of our audit was to examine the District’s claims auditing … Beach Union Free School District is located in the Town of Southampton, Suffolk County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/westhampton-beach-union-free-school-district-claims-processing-2015m-242Dobbs Ferry Union Free School District – Reserve Funds (2015M-264)
… policy which provides guidance on how to establish, fund and maintain reserve funds, and all reserves were funded at reasonable levels. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/dobbs-ferry-union-free-school-district-reserve-funds-2015m-264Herkimer-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 process for the period July 1, … adequate procedures over the claims processing function to ensure that claims were adequately documented and … appropriate purposes and were audited and approved prior to payment. Key Recommendations There were no recommendations …
https://www.osc.ny.gov/local-government/audits/boces/2016/07/15/herkimer-fulton-hamilton-otsego-board-cooperative-educational-services-claims-auditGreenwood 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 … 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-40Greenburgh-Graham Union Free School District – Financial Condition (2016M-159)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … expenditures and other fees that could have been used to fund other District needs. Key Recommendation Issue RANs only when the District needs to improve short-term cash flow. … GreenburghGraham Union …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/greenburgh-graham-union-free-school-district-financial-condition-2016mLongwood Central School District – Purchasing (2016M-16)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls over the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/longwood-central-school-district-purchasing-2016m-16Little 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 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/little-falls-city-school-district-leave-accruals-2016m-64Hudson City School District – Audit Follow-Up (2010M-142-F)
… Purpose of Review The purpose of our review was to assess the District’s progress, as of July 31, 2013, in implementing our recommendations in the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/hudson-city-school-district-audit-follow-2010m-142-f