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Shoreham-Wading River Central School District – Financial Management (2017M-75)
… The Shoreham-Wading River Central School District is located in the Towns of Brookhaven and Riverhead, Suffolk County. The … to fund District operations. Use surplus fund balance in a manner that benefits District residents. … ShorehamWading …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/16/shoreham-wading-river-central-school-district-financial-management-2017mPhoenix Central School District – Financial Condition (2017M-96)
… 28, 2017. Background The Phoenix Central School District is located in the Towns of Granby, Hastings, Palermo, Schroeppel and … $44.8 million. Key Findings Unrestricted fund balance as a percentage of the next year’s appropriations exceeded the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/08/04/phoenix-central-school-district-financial-condition-2017m-96Parishville-Hopkinton Central School District – Financial Management (2017M-72)
… Purpose of Audit The purpose of our audit was to determine whether the Board and District officials adopted reasonable budgets … in the Towns of Hopkinton, Parishville, Potsdam and Stockholm in St Lawrence County and has approximately 430 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/16/parishville-hopkinton-central-school-district-financial-management-2017mStarpoint Central School District – Financial Condition (2015M-266)
… in annual budgets. Use the excess amounts in reserve funds in a manner that benefits the taxpayers and in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/starpoint-central-school-district-financial-condition-2015m-266Springville-Griffith Institute Central School District – Financial Management (2015M-221)
… did not always pay employees at the proper pay rates, and payroll was not always adequately supported or calculated. … the actual amount owed by each fund. Ensure that the payroll is based on contractual or Board-approved pay rates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/springville-griffith-institute-central-school-district-financialRemsen Central School District – Fund Balance and Reserves (2015M-306)
… Boonville and Forestport in Oneida County and the Towns of Ohio and Russia in Herkimer County. The District, which … plans. The Board has not established any formal policy for funding and using reserves. Key Recommendations Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/remsen-central-school-district-fund-balance-and-reserves-2015m-306Fabius-Pompey Central School District – Claims Auditing (2022M-83)
… - pdf] Objective Determine whether Fabius-Pompey Central School District (District) claims were adequately documented, for … action. … Determine whether FabiusPompey Central School District District claims were adequately documented …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/fabius-pompey-central-school-district-claims-auditing-2022m-83Marion Central School District – Procurement (2022M-3)
… District (District) officials procured goods and services in accordance with the procurement policies and procedures … purchasing requirements. We examined purchases totaling $2.1 million, more than $586,000 was not competitively procured. … develop adequate purchasing policies and procedures. As a result, officials cannot assure taxpayers that purchases …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/marion-central-school-district-procurement-2022m-3Scarsdale Union Free School District – Overtime (2022M-105)
… Audit Objective Determine whether the Scarsdale Union Free School District (District) officials ensured overtime was properly … letter. … Determine whether the Scarsdale Union Free School District District officials ensured overtime was …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/scarsdale-union-free-school-district-overtime-2022m-105Alexander Central School District – Financial Management (2020M-64)
… While the Board and District officials used $3.1 million in excess reserve funds as a financing source for a capital … through 2018-19. An average of $500,000 of fund balance was appropriated each year, but was not used to finance operations. When unused appropriated fund balance is added back, surplus …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/alexander-central-school-district-financial-management-2020m-64Bethpage Union Free School District - Extra-Classroom Activity Funds (2019M-213)
… and payments were not properly approved. Middle school bank reconciliations were performed incorrectly, … monthly bank reconciliations before they are sent to the District Treasurer to ensure accuracy. District officials disagreed with certain findings in our …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/07/bethpage-union-free-school-district-extra-classroom-activity-funds-2019mKings Park Central School District – Fuel Inventory (2015M-282)
… 2015. Background The Kings Park Central School District is located in the Town of Smithtown in Suffolk County. The … operates five schools with approximately 3,390 students, is governed by an elected five-member Board of Education. … guidance to employees. Officials did not reconcile fuel pump readings to physical inventory. Officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/kings-park-central-school-district-fuel-inventory-2015m-282Oneida Public Library District – Cash Disbursements (2015M-20)
… The Oneida Public Library District was established in Madison and Oneida Counties, including portions of the … City School District’s boundaries. The District, which is governed by an elected seven-member Board of Trustees, was … bank accounts. District officials have not established a secure process to ensure that petty cash is appropriately …
https://www.osc.ny.gov/local-government/audits/library/2015/05/08/oneida-public-library-district-cash-disbursements-2015m-20Camden Central School District – Financial Condition (2016M-51)
… is located in the Towns of Annsville, Camden, Florence, Lee and Vienna in Oneida County; the Town of Constantia in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/camden-central-school-district-financial-condition-2016m-51Eastport-South Manor Central School District – Financial Software User Access (2014M-379)
… School District, located in the towns of Brookhaven, Riverhead and Southampton in Suffolk County, is governed by a …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/20/eastport-south-manor-central-school-district-financial-software-userCuba-Rushford Central School District – Financial Management (2015M-125)
… management of financial activities for the period July 1, 2011 through March 27, 2015. Background The Cuba-Rushford Central School District is located in the Towns of Belfast, Caneadea, Centerville, Clarksville, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/cuba-rushford-central-school-district-financial-management-2015m-125Copiague Union Free School District – Check Signing (2015M-181)
… 2013 through April 30, 2015. Background The Copiague Union Free School District is located in the Town of Babylon, … one of the Board President, District Clerk or Treasurer to sign checks, whereas New York State Education Law requires …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/copiague-union-free-school-district-check-signing-2015m-181Holland Patent Central School District – Fuel Inventory (2023M-141)
… Audit Objective Determine whether Holland Patent Central School District (District) officials safeguarded and accounted for … action. … Determine whether Holland Patent Central School District District officials safeguarded and accounted …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/holland-patent-central-school-district-fuel-inventory-2023m-141Greenburgh Central School District – Payroll and Reserve Funds (2016M-242)
… 2016. Background The Greenburgh Central School District is located in the Town of Greenburgh, Westchester County. The District, … is retained and that overtime is preapproved. Adopt a reserve fund policy that addresses the funding and use of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/greenburgh-central-school-district-payroll-and-reserve-funds-2016m-242Lockport City School District – Monitoring Transportation Contracts and Costs (2015M-200)
… of Audit The purpose of our audit was to evaluate the District’s transportation operations for the period July 1, 2013 through May 21, 2015. Background The Lockport City School District is located in the City of Lockport and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/lockport-city-school-district-monitoring-transportation-contracts-and