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George Junior Republic Union Free School District – Tuition Billing (2015M-325)
… period July 1, 2014 through June 30, 2015. Background The George Junior Republic Union Free School District is located … educational facilities to residents of the William George Agency for Children and to students bused from area … George Junior Republic Union Free School District Tuition …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/29/george-junior-republic-union-free-school-district-tuition-billing-2015mChili Public Library – Board Oversight (2015M-130)
… was to review the Board’s oversight of Library operations for the period January 1, 2014 through May 15, 2015. … by the Town Board. The Library’s budgeted appropriations for 2015 were approximately $1.2 million. Key Finding The …
https://www.osc.ny.gov/local-government/audits/library/2015/08/14/chili-public-library-board-oversight-2015m-130Waterville Central School District – Criminal History Background Checks (2016M-23)
… performed proper criminal history background checks for the period July 1, 2014 through November 17, 2015. … seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $17.9 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/waterville-central-school-district-criminal-history-background-checksPayroll Improvement Project Bulletin No. PIP-005
… Navigation Paths for 9.2 . Favorites will be deleted at Go Live. Favorites established for 9.1 pages will need to be … and field changes are effective at PayServ 9.2 Go Live. Agency Actions Agency Payroll Officers should provide …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-005-navigation-changes-payserv-92Hyde Park Central School District – Financial Management Practices (2012M-172)
… to evaluate the District’s financial management practices for the period July 1, 2010, through March 26, 2012. We … elected members. The District’s budgeted expenditures for the 2011-12 fiscal year were approximately $85 million. … tax certiorari fund was overfunded by $207,000 to $636,000 for the three fiscal years ended June 30, 2010. The former …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hyde-park-central-school-district-financial-management-practices-2012mPine Plains Central School District - Internal Controls Over Select Financial Activities (2018M-52)
Pine Plains Central School District Internal Controls Over Select Financial Activities 2018M52
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/29/pine-plains-central-school-district-internal-controls-over-selectWest Islip Union Free School District – Payroll (2016M-78)
… The purpose of our audit was to examine the District’s payroll process for the period July 1, 2014 through August … by an elected seven-member Board of Education. Total payroll expenditures for the 2014-15 fiscal year were approximately $65 million. Key Findings Two payroll clerks are responsible for adding new employees into …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/west-islip-union-free-school-district-payroll-2016m-78Avoca Central School District – Sexual Harassment Prevention Training (S9-23-19)
… (SHP Training). Key Findings SHP Training was not provided to all employees and any Board members. Of the 20 total … complete annual SHP Training and encourage Board members to complete the training. District officials generally agreed … with our recommendations and have indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/08/25/avoca-central-school-district-sexual-harassment-prevention-training-s9-23Yates County – Sexual Harassment Prevention Training (S9-23-07)
… (SHP Training). Key Findings SHP Training was provided to employees and elected officials. However, of the 45 total … Key Recommendation County officials should continue to monitor the completion of annual SHP Training by all employees and should encourage elected officials to complete the training. County officials generally agreed …
https://www.osc.ny.gov/local-government/audits/county/2023/09/22/yates-county-sexual-harassment-prevention-training-s9-23-07Baldwin Union Free School District – Sexual Harassment Prevention Training (S9-23-17)
… Union Free School District (District) employees and Board of Education (Board) members completed annual sexual … was not provided to all employees and any Board members. Of the 120 total individuals we tested (115 selected … the training. District officials generally agreed with our recommendations and indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/10/06/baldwin-union-free-school-district-sexual-harassment-prevention-trainingMahopac Central School District – Financial Condition (2013M-302)
… Mahopac Central School District is located in the Town of Carmel in Putnam County. The District is governed by the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/10/mahopac-central-school-district-financial-condition-2013m-302Putnam Valley Central School District – Financial Condition (2016M-135)
… Purpose of Audit The purpose of our audit was to examine the District’s financial conditions for the period … Key Findings District officials used surplus funds to increase reserves and the debt service fund each year. … District officials did not use these restricted funds to pay for reserve and debt service related obligations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/putnam-valley-central-school-district-financial-condition-2016m-135Travel/Conference Claim Requirements – Travel and Conference Expense Management
… employee has returned from his or her travel, an itemized claim or voucher 8 must be submitted for audit. The claim should be submitted in a timely manner and include … Cross-references to other claims if the total travel claim is spread among multiple vouchers. For example, a …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/travelconference-claim-requirementsGreece Central School District – Retiree Health Insurance (2016M-54)
… Background The Greece Central School District is located in the Town of Greece, Monroe County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greece-central-school-district-retiree-health-insurance-2016m-54Liberty Central School District – Financial Operations (2016M-25)
… audit was to evaluate the District’s financial operations for the period July 1, 2014 through November 30, 2015. … Board of Education. General fund budgeted appropriations for the 2015-16 fiscal year total approximately $42.9 … balance, where allowed by law, or use the reserve funds for their designated purposes. Monitor cost-effectiveness of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/liberty-central-school-district-financial-operations-2016m-25Chatham Central School District – Financial Condition (2015M-161)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Central School District includes the Town and Village of Chatham and the Towns of Ghent, Canaan, Austerlitz, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/30/chatham-central-school-district-financial-condition-2015m-161Piseco Common School District – Authorized Investments (2023M-172)
… Common School District (District) officials invested in accordance with statutory requirements. Key Findings District officials did not invest in accordance with statutory requirements. As a result, … to the District’s investment policy and invested $35,000 in an investment account that is not statutorily authorized. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/piseco-common-school-district-authorized-investments-2023m-172Jefferson Central School District – Fund Balances (2015M-236)
… The Jefferson Central School District is located in the Delaware and Schoharie County Towns of Harpersfield, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/jefferson-central-school-district-fund-balances-2015m-236East Rockaway Union Free School District – Purchasing (2015M-253)
… The East Rockaway Union Free School District is located in the Town of Hempstead in Nassau County. The District, … not always retain necessary quote documentation with the claim vouchers. Key Recommendations Ensure that District … and procedures. Ensure that professional service providers sign contract agreements with the District before they begin …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/east-rockaway-union-free-school-district-purchasing-2015m-253State Comptroller DiNapoli Releases School Audits
… has adopted a procurement policy that requires competition for purchases not subject to bidding requirements, the policy does not clearly establish procedures for procuring professional services. Also, the purchasing … BOCES reported district-based staff who were not eligible for aid reimbursement from SED. As a result, BOCES claimed …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-audits-1