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Voorheesville Central School District – Extra-Classroom Activities (2017M-181)
… Purpose of Audit The purpose of our audit was to determine whether District officials … Central School District is located in the Towns of Berne, Guilderland and New Scotland in Albany County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/08/voorheesville-central-school-district-extra-classroom-activities-2017mTapestry Charter School – Procurement (2017M-203)
… of Trustees. Operating expenses for the 2016-17 fiscal year totaled approximately $11.6 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/01/12/tapestry-charter-school-procurement-2017m-203Canastota Central School District – Payroll (2016M-56)
… The Canastota Central School District is located in the Towns of Fenner, Lenox, Lincoln, Smithfield and Sullivan in Madison County. The District, which operates three schools … the separation overpayments and take action within the law to recover those funds, evaluate the eligibility review …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/canastota-central-school-district-payroll-2016m-56Edmeston Central School District – School Lunch Operations (2015M-174)
Edmeston Central School District School Lunch Operations 2015M174
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/30/edmeston-central-school-district-school-lunch-operations-2015m-174Great Neck Union Free School District – Fuel (2016M-82)
… procedures are in place to adequately control the District’s fuel assets. Review fuel daily sheets and investigate all variances. Perform a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/great-neck-union-free-school-district-fuel-2016m-82Locust Valley Central School District – Competitive Quotes (2016M-131)
… procedures related to the purchase of goods and services for the period July 1, 2014 through December 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $77.6 … officials did not consistently adhere to written policies for obtaining competitive quotes. District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/locust-valley-central-school-district-competitive-quotes-2016m-131North Rose-Wolcott Central School District – Financial Management (2016M-22)
… Adopt a comprehensive reserve fund plan that addresses the purpose, accumulation and use of reserve funds. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/north-rose-wolcott-central-school-district-financial-management-2016m-22Herricks Union Free School District – Fuel Card Purchases (2014M-321)
… Purpose of Audit The purpose of our audit was to examine the District’s fuel card purchases for the period … forms. Key Recommendations File necessary paperwork to recoup all sales and use taxes paid on the District’s fuel … period. Coordinate with the District’s current fuel vendor to remove federal, State and local sales and use taxes on …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/16/herricks-union-free-school-district-fuel-card-purchases-2014m-321Elmira Heights Central School District – Financial Condition (2014M-76)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2010 through … planned operating deficits has depleted available funds to dangerous levels. District officials improperly transferred …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/elmira-heights-central-school-district-financial-condition-2014m-76Ellicottville Central School District – Purchasing (2014M-177)
… The Ellicottville Central School District is located in the Towns of East Otto, Ellicottville, Great Valley, Franklinville, Humphrey and Mansfield in Cattaraugus County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/ellicottville-central-school-district-purchasing-2014m-177VIII.1.C Expenditure Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… vendor id (beginning with ‘042’). See Section 1.A – Accounts Payable Journal Voucher of this Chapter. See Section 1 – Accounts Payable Journal Vouchers & General Ledger Journal …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1c-expenditure-transfersHighland Central School District – Non-Instructional Overtime (2021M-8)
… Recommendations Adopt policies and procedures with clear guidelines for overtime work, including approval of overtime, …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/04/highland-central-school-district-non-instructional-overtime-2021m-8The Academy Charter School - Credit Card Expeditures (2019M-80)
… Objective Determine whether the Board ensured that credit card charges were adequately supported and were for … School officials did not comply with their written credit card procedures. 119 purchases totaling $36,329 (of 641 credit card transactions tested, totaling $216,882) had no receipts …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/06/academy-charter-school-credit-card-expeditures-2019m-80Watkins Glen Central School District - Financial Management (2019M-57)
… of appropriating fund balance that is not needed or used to fund operations. Review reserve balances and develop a plan to reduce balances to reasonable levels in accordance with applicable statutes. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/12/watkins-glen-central-school-district-financial-management-2019m-57Orient Fire District – Cash Reserves and Credit Cards (2015M-319)
… Purpose of Audit The purpose of our audit was to assess the District’s controls over cash investments and … and separate from the Town of Southold, Suffolk County, in which it is located. The District, which serves … for 2015 were $669,295. Key Findings The Board did not limit depositories to banks and trusts, as required by …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/03/04/orient-fire-district-cash-reserves-and-credit-cards-2015m-319Glens Falls Housing Authority – Tenant Rents (2014M-370)
… Background The Glens Falls Housing Authority is located in the City of Glens Falls in Warren County. The Authority, which is governed by a … was not adequately secured and was not always deposited in a timely manner. Receipts for rent were not issued to …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/03/20/glens-falls-housing-authority-tenant-rents-2014m-370Pawling Central School District - Budgeting Practices and Reserves (2020M-4)
… because the District generated operating surpluses in three of those years, only a fraction was used to finance … a plan for the use of excess unrestricted fund balance in a manner that benefits District taxpayers. Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/17/pawling-central-school-district-budgeting-practices-and-reserves-2020m-4Oyster Bay-East Norwich Central School District – Employee Leave Accruals (2013M-253)
… Key Finding We reviewed the leave accrual records for 10 of the 236 District employees with the highest accumulated …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/oyster-bay-east-norwich-central-school-district-employee-leave-accrualsHauppauge Union Free School District – Overtime (2016M-70)
… Purpose of Audit The purpose of our audit was to examine the District’s use of overtime for the period July 1, 2014 … prior to the work being performed. Review security staffing and determine whether work shifts can be rearranged …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/hauppauge-union-free-school-district-overtime-2016m-70Wainscott Common School District - Financial Condition (2018M-237)
… approximately $2 million on June 30, 2018, or 58.6 percent of the ensuing year’s budgeted appropriations and exceeded … budgets that overestimated appropriations by a total of more than $911,000 (11 percent) from 2015-16 through … our prior report that pointed out the excess accumulation of fund balance. Key Recommendations Develop a plan to reduce …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/wainscott-common-school-district-financial-condition-2018m-237