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Morristown Central School District – Claims Audit Process (2016M-257)
… appropriate purposes and are audited and approved prior to payment. Key Recommendations There were no recommendations as …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/morristown-central-school-district-claims-audit-process-2016m-257Frontier Central School District – Financial Condition and Mobile Devices (2013M-297)
Frontier Central School District Financial Condition and Mobile Devices 2013M297
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/frontier-central-school-district-financial-condition-and-mobile-devicesMinerva Central School District – Payroll (2016M-18)
… Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $4.8 million. Key Finding District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/minerva-central-school-district-payroll-2016m-18Lake Pleasant Central School District – Payroll (2016M-8)
… July 1, 2014 through September 30, 2015. Background The Lake Pleasant Central School District is located in the Town of Lake Pleasant and the Village of Speculator in Hamilton … There are no recommendations in this report. … Lake Pleasant Central School District Payroll 2016M8 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/lake-pleasant-central-school-district-payroll-2016m-8Enterprise Charter School – Enrollment and Billing (2014M-378)
… is located in the City of Buffalo and is governed by a seven-member Board of Trustees. The School provides … approximately $5.6 million. Key Findings The School does not periodically verify student residency information on … file or require that a new proof of residence be submitted when a student's address changes. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/03/27/enterprise-charter-school-enrollment-and-billing-2014m-378Palmyra-Macedon Central School District – Transportation State Aid (2017M-116)
… nine-member Board of Education, operates four schools with approximately 1,900 students. Budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/27/palmyra-macedon-central-school-district-transportation-state-aid-2017mPotsdam Central School District – Payroll (2016M-161)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of payroll payments for the period July 1, 2014 through …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/potsdam-central-school-district-payroll-2016m-161Elmsford Union Free School District – Fixed Assets (2017M-147)
… Purpose of Audit The purpose of our audit was to determine whether the District properly … each year and ensure that they are accurate and up-to-date. … Elmsford Union Free School District Fixed Assets …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/27/elmsford-union-free-school-district-fixed-assets-2017m-147Westhill Central School District – Procurement (2016M-182)
… Background The Westhill Central School District is located in the Towns of Geddes and Onondaga in Onondaga County. The District, which operates three …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/westhill-central-school-district-procurement-2016m-182North Shore Central School District – Fuel Inventory (2017M-89)
… Purpose of Audit The purpose of our audit was to evaluate the District’s controls over fuel inventory for … and a running analog meter showing gallons dispensed to date. Starting in March 2016, the department also began … did not maintain a book inventory and reconcile it to the physical inventory for each type of fuel. Since …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/north-shore-central-school-district-fuel-inventory-2017m-89Franklinville Joint Fire District – Claims Processing (2017M-141)
… distinct and separate from the Town of Franklinville in Cattaraugus County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/22/franklinville-joint-fire-district-claims-processing-2017m-141Scio Central School District – Payroll (2017M-10)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of payroll payments for the period July 1, 2015 through December 22, 2016. Background …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/17/scio-central-school-district-payroll-2017m-10Stillwater Central School District – Payroll (2017M-104)
… Purpose of Audit The purpose of our audit was to determine whether District employees … Central School District is located in the counties of Saratoga, Rensselaer and Washington. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/stillwater-central-school-district-payroll-2017m-104Remsenburg-Speonk Union Free School District – Claims Processing (2013M-128)
… Purpose of Audit The purpose of our audit was to evaluate the District’s internal controls over the claims processing function for the period July 1, 2011, to January 31, 2013. Background The Remsenburg-Speonk Union … over the claims processing function that allow claims to be audited in a timely manner and ensure the claims are …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/12/remsenburg-speonk-union-free-school-district-claims-processing-2013m-128Clarkstown Central School District – Time and Attendance Records (2017M-150)
Clarkstown Central School District Time and Attendance Records 2017M150
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/01/clarkstown-central-school-district-time-and-attendance-records-2017m-150Oriskany Central School District – Procurement (2017M-87)
… quotes and found 64 invoices totaling $44,956 in which no quotes were documented. Key Recommendations Issue requests …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/oriskany-central-school-district-procurement-2017m-87Sachem Central School District – Fund Balance (2017M-151)
… our audit was to review the District’s financial condition for the period July 1, 2011 through February 28, 2017. … approximately 13,300 students. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $306.4 … Key Recommendations Adopt a written fund balance policy for the maintenance and use of unrestricted fund balance and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/06/sachem-central-school-district-fund-balance-2017m-151Granville Hook and Ladder Volunteer Fire Company – Financial Operations (2017M-105)
… did not maintain adequate records to account for all money received and disbursed by the Company. The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/26/granville-hook-and-ladder-volunteer-fire-company-financialCambridge Central School District – Internal Controls Over Extra-Classroom Activity Funds (2014M-63)
… The Cambridge Central School District is located in the Towns of Cambridge, Easton, Jackson, Salem and White Creek in Washington County and the Towns of Hoosick, Pittstown and … in Rensselaer County. The District is governed by an elected five-member Board of Education and operates one …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/cambridge-central-school-district-internal-controls-over-extra-classroomKeene Central School District – Claims Processing (2015M-299)
… Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $5.9 million. Key Finding District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/keene-central-school-district-claims-processing-2015m-299