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Springs Union Free School District - Payroll (2018M-222)
Springs Union Free School District - Payroll (2018M-222)
https://www.osc.ny.gov/files/local-government/audits/pdf/springs.pdfFairport Central School District – Financial Condition and Capital Improvement Project Expenditures (2013M-23)
… improvement project expenditures for the period July 1, 2009, to December 11, 2012. Background The Fairport … the District’s tax levy only had an average change of 1.09 percent. However, District officials’ conservative …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/fairport-central-school-district-financial-condition-and-capitalPalmyra-Macedon Central School District – Reserves and Fund Balance (2015M-336)
… Purpose of Audit The purpose of our audit was to review the District’s fund balance and reserves for the period July 1, … October 23, 2015. Background The Palmyra-Macedon Central School District is located in the Towns of Palmyra, Macedon …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/palmyra-macedon-central-school-district-reserves-and-fund-balance-2015mWilliamsville Central School District – Financial Management (2016M-274)
… The reserve fund policy did not adequately address how reserves would be funded and used. The District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/williamsville-central-school-district-financial-management-2016m-274Campbell-Savona Central School District – Financial Condition (2015M-42)
… January 31, 2015. Background The Campbell-Savona Central School District is located in Steuben County within the Towns … when the balance will be used. … CampbellSavona Central School District Financial Condition 2015M42 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/05/06/campbell-savona-central-school-district-financial-condition-2015m-42Lockport Public Library – Claims Processing (2015M-192)
… Purpose of Audit The purpose of our audit was to examine the Library’s claims auditing …
https://www.osc.ny.gov/local-government/audits/library/2015/10/30/lockport-public-library-claims-processing-2015m-192Lewiston-Porter Central School District – IT Asset Management (S9-22-14)
… Objective Determine whether Lewiston-Porter Central School District (District) officials appropriately tracked, inventoried and … in the District’s response letter. … lewistonporter audit schools statewide IT asset management …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/lewiston-porter-central-school-district-it-asset-management-s9-22-14Gloversville Enlarged School District – IT Asset Management (S9-22-12)
… confirm their location and that they were inventoried, and 15 additional IT assets to confirm they were inventoried. We …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/gloversville-enlarged-school-district-it-asset-management-s9-22-12Freeport Union Free School District – IT Asset Management (S9-22-10)
… pdf] Audit Objective Determine whether Freeport Union Free School District (District) officials appropriately tracked, inventoried and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/freeport-union-free-school-district-it-asset-management-s9-22-10Central Valley Central School District – IT Asset Management (S9-22-7)
… IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure … percent of the sampled assets were not properly accounted for. Specifically: Two Chromebooks with a combined estimated … $430 based on recent purchases could not be located. One Chromebook costing $215 could not be located and was not on …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/central-valley-central-school-district-it-asset-management-s9-22-7Pembroke Central School District – Extra-Classroom Activity Funds (2023M-136)
… all ECA funds were properly used. For example: One club advisor did not deposit more than $3,500 in club … our audit began, which was more than six months after the club’s fundraising activity had taken place. The supporting documentation for 14 payments, totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-extra-classroom-activity-funds-2023m-136Herkimer Central School District – 2014 Building Renovation Capital Project (2022M-136)
… more than needed for the initial project and used the funds to make other non-voter approved renovations. Borrowed project funds early, resulting in about $89,000 in unnecessary …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/herkimer-central-school-district-2014-building-renovation-capital-projectOysterponds Union Free School District – Financial Management, Check Signing and Information Technology
… Background The Oysterponds Union Free School District is located in Suffolk County and is governed by the Board of Education … Board has not developed and adopted policies, including a disaster recovery plan and a breach notification policy, to …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/oysterponds-union-free-school-district-financial-management-check-signingCentral Valley School District – Claims Audit (2015M-129)
… the District’s financial condition for the period July 1, 2013 through November 30, 2014. Background The Central Valley School District is located in the Towns of Columbia, Frankfort, German Flatts, Herkimer, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/central-valley-school-district-claims-audit-2015m-129Cold Spring Harbor Central School District – Competitive Quotes (2016M-320)
… of Huntington in Suffolk County and the Town of Oyster Bay in Nassau County. The District, which operates four …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/cold-spring-harbor-central-school-district-competitive-quotes-2016m-320Liverpool Central School District – Employee Compensation and Benefits (2014M-374)
… period July 1, 2012 through May 21, 2014. Background The Liverpool Central School District is located in the Towns of … There are no recommendations at this time. … Liverpool Central School District Employee Compensation and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/20/liverpool-central-school-district-employee-compensation-and-benefitsCharlotte Valley Central School District – Financial Condition (2013M-232)
… of Audit The purpose of our audit was to examine the District’s financial activities for the period July 1, 2011 … to May 14, 2013. Background The Charlotte Valley Central School District is located in seven towns within Delaware, …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/charlotte-valley-central-school-district-financial-condition-2013m-232Peru Central School District – Extra-Classroom Activity Funds (2017M-69)
… 31, 2017. Background The Peru Central School District is located in the Towns of Ausable, Black Brook, Peru, … officials were unable to provide adequate support for what appear to be legitimate disbursements amounting to … for signature only after receiving signed payment order forms that contain adequate supporting documentation. Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/peru-central-school-district-extra-classroom-activity-funds-2017m-69Pleasantville Union Free School District – Financial Condition (2015M-311)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, 2014 … 10, 2015. Background The Pleasantville Union Free School District is located in the Village of Pleasantville in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/pleasantville-union-free-school-district-financial-condition-2015m-311General Brown Central School District – Financial Condition (2014M-216)
… Continue to explore and evaluate ways to cut costs and increase revenues. … General Brown Central School District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/24/general-brown-central-school-district-financial-condition-2014m-216