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Newfane Central School District – Financial Condition (2015M-307)
… Background The Newfane Central School District is located in the Towns of Newfane, Lockport, Cambria and Wilson in Niagara County. The District, which operates four schools … annually appropriated.an average of $2.8 million more in fund balance than was actually needed to fund operations. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/newfane-central-school-district-financial-condition-2015m-307Onondaga-Cortland-Madison Board of Cooperative Educational Services – Managed Technical Support (2016M-299)
… for providing shared Managed Technical Support to school districts for the period July 1, 2014 through June 30, 2015. … (BOCES) is a public entity serving 23 component school districts. BOCES is governed by an 11-member Board of Education elected by the boards of the component districts. BOCES’ 2014-15 fiscal year expenditures totaled …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/16/onondaga-cortland-madison-board-cooperative-educational-services-managed-technicalRocky Point Union Free School District – Financial Condition (2015M-170)
… Purpose of Audit The purpose of our audit was to evaluate the District’s … 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 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/rocky-point-union-free-school-district-financial-condition-2015m-170Northern Adirondack Central School District – Internal Controls Over Extra-Classroom Activity Funds (2014M-128)
… Background The Northern Adirondack Central School District is located in the Towns of Altona, Beekmantown, Chazy, … Town of Bellmont in Franklin County. The District, which is governed by an elected seven-member Board of Education, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/northern-adirondack-central-school-district-internal-controls-over-extraHauppauge Union Free School District – Leave Accruals (2022M-150)
… records did not match, reflecting a difference of 15 days. Two employees received a total of 81 more days of leave than …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/30/hauppauge-union-free-school-district-leave-accruals-2022m-150South Seneca Central School District – Financial Management (2015M-255)
… Purpose of Audit The purpose of our audit was to evaluate the District’s … The South Seneca Central School District is located in the Towns of Ovid, Lodi, Romulus and Covert in Seneca County and the Town of Hector in Schuyler County. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/south-seneca-central-school-district-financial-management-2015m-255Southern Cayuga Central School District – Financial Management (2015M-224)
… Lansing in Tompkins County. The District, which operates two schools with approximately 720 students, is governed by …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/04/southern-cayuga-central-school-district-financial-management-2015m-224Village of Homer – Purchasing and Credit Cards (2017M-112)
… April 13, 2017. Background The Village of Homer is located in the Town of Homer in Cortland County. The Village, which has a population of …
https://www.osc.ny.gov/local-government/audits/village/2017/09/08/village-homer-purchasing-and-credit-cards-2017m-112Hancock Central School District – School Lunch Operations (2015M-176)
… meals offered to students were nutritious and prepared in the most economical and productive manner for the period … Background The Hancock Central School District is located in the Towns of Hancock, Deposit and Tompkins in Delaware County. The District, which operates two …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/hancock-central-school-district-school-lunch-operations-2015m-176Sidney Central School District – Expenditure Control and Student Achievement (2014M-163)
… to control expenditures and improve student achievement for the period July 1, 2012 through February 20, 2014. … with approximately 1,100 students. Budgeted appropriations for the 2014-15 fiscal year total approximately $24.6 … percent. Key Recommendations There are no recommendations for this audit. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/sidney-central-school-district-expenditure-control-and-studentSalmon River Central School District – Budgeting Practices and Financial Condition (2014M-251)
… our audit was to review the District’s financial condition and budgeting practices for the period July 1, 2011 through … is located in the Towns of Bangor, Bombay, Fort Covington and Westville in Franklin County, the Town of Brasher in St. Lawrence County and the Saint Regis Mohawk Reservation. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/19/salmon-river-central-school-district-budgeting-practices-and-financialTown of Liberty – Justice Court Operations (2016M-336)
… the Court’s financial operations for the period January 1, 2015 through July 22, 2016. Background The Town of Liberty is located in Sullivan County. The Town, which has approximately 10,000 … Key Findings The Justices allow the Clerk Manager to sign all disbursement checks. The Justices did not reconcile …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-liberty-justice-court-operations-2016m-336Town of Orangetown – Overtime (2017M-48)
… Purpose of Audit The purpose of our audit was to examine overtime pay for the period January 1, 2015 … not adequately monitor adopted budgets and allowed them to be over-expended each year. Our review of work schedules, …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-orangetown-overtime-2017m-48Cato-Meridian Central School District – Salaries, Wages and Leave Benefits (2021M-173)
… (District) officials accurately paid salaries, wages and leave benefits and properly accrued leave benefits. Key Findings District officials accurately … paid salaries and wages but did not accurately pay unused leave benefits, and leave accruals were not proper. As a …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/cato-meridian-central-school-district-salaries-wages-and-leave-benefitsTown of West Seneca – Purchasing (2015M-11)
… Municipal Law more than five years ago. The Board, as a whole, did not audit claims. Town officials did not always …
https://www.osc.ny.gov/local-government/audits/town/2015/07/17/town-west-seneca-purchasing-2015m-11Town of Sand Lake – Justice Court (2015M-121)
… required. Ensure that all deposits are made no later than 72 hours from the day of receipt. …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/town-sand-lake-justice-court-2015m-121Middleburgh Central School District - Information Technology (2019M-115)
… report - pdf] Audit Objective Determine whether the Board and District officials adequately safeguarded data from … District officials did not adequately manage user accounts and their user permissions. For example, former employees and an unknown person had active accounts, and administrative …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/middleburgh-central-school-district-information-technology-2019m-115Pawling Central School District - Budgeting Practices and Reserves (2020M-4)
… were used for their intended purposes. Key Findings District officials appropriated unrestricted fund balance as … the 2014-15 through 2018-19 budgets. However, because the District generated operating surpluses in three of those … exceeding the 4 percent statutory limit. Of the District’s six reserves, two were not used as intended and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/17/pawling-central-school-district-budgeting-practices-and-reserves-2020m-4Town of Walton – Justice Court Operations (2021M-72)
… the disposition of tickets to various local and New York State agencies. …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/07/23/town-walton-justice-court-operations-2021m-72Niagara Falls City School District - Out-of-District Tuition Billing (2020M-73)
… by approximately $44,000. District officials were unable to properly monitor out-of-district tuition billings or … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/21/niagara-falls-city-school-district-out-district-tuition-billing-2020m-73