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Hendrick Hudson Central School District – Financial Condition (2013M-241)
… is located in Westchester County and includes the Town of Cortlandt and part of the City of Peekskill. The District is …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/hendrick-hudson-central-school-district-financial-condition-2013m-241Salmon River Central School District – Budgeting Practices and Financial Condition (2014M-251)
… The Salmon River Central School District is located in the Towns of Bangor, Bombay, Fort Covington and Westville in Franklin County, the Town of Brasher in St. Lawrence …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/19/salmon-river-central-school-district-budgeting-practices-and-financialWestern Sullivan Public Library – Library Operations (2015M-156)
… operations for the period July 1, 2013 through March 27, 2015. Background The Western Sullivan Public Library is … fixed costs for operating its three buildings are high, and officials did not perform any comparative cost …
https://www.osc.ny.gov/local-government/audits/library/2015/10/23/western-sullivan-public-library-library-operations-2015m-156Newfane Central School District – Financial Condition (2015M-307)
… take appropriate action, in accordance with statute, to remedy reserves with excess funds. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/newfane-central-school-district-financial-condition-2015m-307Onondaga Central School District – Nonpayroll Disbursements (2014M-257)
… Purpose of Audit The purpose of our audit was to assess internal controls over nonpayroll …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/14/onondaga-central-school-district-nonpayroll-disbursements-2014m-257Medina Central School District – Reserve Funds (2014M-155)
… 2008 through March 25, 2014. Background The Medina Central School District is located in the Towns of Shelby and … Medina Central School District Reserve Funds 2014M155 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/medina-central-school-district-reserve-funds-2014m-155Binghamton City School District – Financial Condition (2013M-242)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … Finding District officials have taken appropriate action to manage the District’s financial condition. District officials recognized the need to be proactive in budget development and expenditure …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/24/binghamton-city-school-district-financial-condition-2013m-242Warrensburg Central School District - Financial Condition Management (2017M-265)
… overestimated appropriations from 2014-15 through 2016-17 and it appears they did so again in 2017-18. Unrestricted fund … statutory limit. Five completed capital projects were not closed out. Key Recommendations Develop realistic estimates …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/warrensburg-central-school-district-financial-condition-management-2017mSouth Country Central School District – Information Technology Inventory (2017M-219)
… period July 1, 2016 through June 30, 2017. Background The South Country Central School District is located in the Town … South Country Central School District Information Technology …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/south-country-central-school-district-information-technology-inventoryPort Washington Union Free School District – Claims Processing and Inventories (2016M-263)
… Purpose of Audit The purpose of our audit was to evaluate District controls over claims processing and … that the claims auditor received the necessary training to carry out the claims audit policy. A count of all stored …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/port-washington-union-free-school-district-claims-processing-andRocky Point Union Free School District – Financial Condition (2015M-170)
… The Rocky Point Union Free School District is located in the Town of Brookhaven, Suffolk County. The District, … a formal plan stating how much would be set aside in each reserve fund, how each reserve would be funded or when reserve funds would be used. Amounts retained in two of the District’s reserves were excessive. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/rocky-point-union-free-school-district-financial-condition-2015m-170Bellmore Union Free School District – Financial Condition (2016M-276)
… The Bellmore Union Free School District is located in the Town of Hempstead, Nassau County. The District, which … Ensure that the amount of unrestricted fund balance is in compliance with the statutory limit and develop a plan to use the surplus funds in a manner that benefits District residents. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/bellmore-union-free-school-district-financial-condition-2016m-276South Seneca Central School District – Financial Management (2015M-255)
… Lodi, Romulus and Covert in Seneca County and the Town of Hector in Schuyler County. The District, which operates two …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/south-seneca-central-school-district-financial-management-2015m-255South Lewis Central School District – Financial Condition (2016M-83)
… District’s unassigned fund balance exceeded the 4 percent legal limit for fiscal years 2012-13 through 2014-15. The … has not adopted a multiyear capital or operations plan to outline the use of surplus fund balance. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/south-lewis-central-school-district-financial-condition-2016m-83Mount Markham Central School District – Reserve Funds (2016M-73)
… Purpose of Audit The purpose of our audit was to examine the District’s reserve funds for the period July … Key Findings The District did not have documentation to support that any of its reserves were formally established … Establish a reserve policy that communicates to residents why money is being set aside, the Board’s …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/mount-markham-central-school-district-reserve-funds-2016m-73Rye City School District – Payroll and Leave Accruals (2016M-169)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of the District’s payroll payments and to determine if the District properly accounted for leave … ensured the employees had enough accruals prior to approving leave requests. Key Recommendations Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/rye-city-school-district-payroll-and-leave-accruals-2016m-169East Bloomfield Central School District – Online Banking (2016M-14)
… Purpose of Audit The purpose of our audit was to determine if online banking transactions were safeguarded … as specified in Board policy. Designate one computer to be strictly dedicated for online banking transactions. … adding a second log-on security feature such as a token to provide an extra level of assurance though two-factor …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/east-bloomfield-central-school-district-online-banking-2016m-14Southern Cayuga Central School District – Financial Management (2015M-224)
… Purpose of Audit The purpose of our audit was to review the District’s financial … District officials have generally taken appropriate action to manage the District’s financial condition. The District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/04/southern-cayuga-central-school-district-financial-management-2015m-224West Valley Central School District - Financial Management (2018M-7)
… West Valley Central School District Financial Management 2018M7 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/06/west-valley-central-school-district-financial-management-2018m-7Springs Union Free School District - Payroll (2018M-222)
… report - pdf] Audit Objective Determine whether Springs Union Free School District (District) employees received the … Springs Union Free School District Payroll 2018M222 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/springs-union-free-school-district-payroll-2018m-222