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Saranac Central School District – Investment Program (2023M-89)
… report – pdf] Audit Objective Determine whether Saranac Central School District (District) officials developed and managed a comprehensive investment program. Key Findings District officials did not develop and manage a comprehensive investment program. During the 22-month audit period, the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-investment-program-2023m-89Tonawanda City School District - Procurement (2023M-108)
… Board and District officials: Procured 167 interactive panels for $684,132 without obtaining competitive bids as …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/tonawanda-city-school-district-procurement-2023m-108Herricks Union Free School District – Fuel Card Purchases (2014M-321)
… tax exemption forms. Key Recommendations File necessary paperwork to recoup all sales and use taxes paid on the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/16/herricks-union-free-school-district-fuel-card-purchases-2014m-321White Plains City School District – Procurement of Professional Services (2014M-240)
… purpose of our audit was to review the District’s process and procedures for procurement of professional services for … did not always seek competition for professional services and did not have documentation to support why contract … services to ensure compliance with District policies and applicable laws and regulations. Ensure claims are …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/31/white-plains-city-school-district-procurement-professional-services-2014mEnlarged City School District of Troy – Leave Accruals (2014M-144)
… through February 28, 2014. Background The Enlarged City School District of Troy is located in the City of Troy and … Enlarged City School District of Troy Leave Accruals 2014M144 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/enlarged-city-school-district-troy-leave-accruals-2014m-144Sidney Central School District – Expenditure Control and Student Achievement (2014M-163)
… $613,000 annually by moving students in special education classes at BOCES to in-house classes. District officials obtained more than $1.6 million …
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)
… and Westville in Franklin County, the Town of Brasher in St. Lawrence County and the Saint Regis Mohawk Reservation. The District, which is governed by …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/19/salmon-river-central-school-district-budgeting-practices-and-financialEast Moriches Union Free School District – Budget Review (B7-14-3)
… expenditure projections in the District’s tentative budget for the 2014-15 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/01/east-moriches-union-free-school-district-budget-review-b7-14-3Chenango Valley Central School District – Budget Review (B4-14-8)
Chenango Valley Central School District Budget Review B4148
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/chenango-valley-central-school-district-budget-review-b4-14-8Binghamton City School District – Financial Condition (2013M-242)
… 2011 through May 20, 2013. Background The Binghamton City School District is located in the City of Binghamton and the … Binghamton City School District Financial Condition 2013M242 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/24/binghamton-city-school-district-financial-condition-2013m-242Elmira Heights Central School District – Financial Condition (2014M-76)
Elmira Heights Central School District Financial Condition 2014M76
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/elmira-heights-central-school-district-financial-condition-2014m-76Bayport-Blue Point Union Free School District – Nonstudent Network User Accounts (2022M-190)
… here - pdf] Audit Objective Determine whether Bayport-Blue Point Union Free School District (District) officials … school BayportBlue Point audit nonstudent network user accounts …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/bayport-blue-point-union-free-school-district-nonstudent-network-userWeedsport Central School District – Payroll (2021M-179)
… and/or did not have proper supporting documentation. The payroll clerk was not provided with supporting documentation for an administrator’s employment agreement. The Superintendent calculated the … attention. District officials did not properly segregate payroll processing duties and did not provide adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/weedsport-central-school-district-payroll-2021m-179Cato-Meridian Central School District – Salaries, Wages and Leave Benefits (2021M-173)
… School District (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 … Central School District District officials accurately paid salaries wages and leave benefits and properly accrued leave …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/cato-meridian-central-school-district-salaries-wages-and-leave-benefitsPort Chester-Rye Union Free School District – Information Technology User Accounts (2021M-209)
Determine whether Port ChesterRye Union Free School District District officials adequately managed nonstudent network user accounts to ensure unnecessary accounts were disabled
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/port-chester-rye-union-free-school-district-information-technology-userSayville Public Library – Treasurer (2016M-334)
… New York State Education Department’s Board of Regents in 1952, is governed by an elected five-member Board of …
https://www.osc.ny.gov/local-government/audits/library/2016/12/16/sayville-public-library-treasurer-2016m-334Western Sullivan Public Library – Library Operations (2015M-156)
Western Sullivan Public Library Library Operations 2015M156
https://www.osc.ny.gov/local-government/audits/library/2015/10/23/western-sullivan-public-library-library-operations-2015m-156Center Moriches Free Public Library – Budgeting and Cash Receipts (2013M-378)
… Background The Center Moriches Free Public Library is a school district library located in Suffolk County and is …
https://www.osc.ny.gov/local-government/audits/library/2014/04/18/center-moriches-free-public-library-budgeting-and-cash-receipts-2013m-378Bayport-Blue Point Public Library – Employee Leave Accruals and Procurement (2013M-385)
… is an autonomous entity, chartered by the State Board of Regents, located in the Town of Brookhaven in Suffolk County. …
https://www.osc.ny.gov/local-government/audits/library/2014/04/25/bayport-blue-point-public-library-employee-leave-accruals-and-procurement-2013mOverview – Travel and Conference Expense Management
… A well thought out travel and conference policy, specifically designed for your operations, … for establishing effective control over travel and conference expenses. One of the purposes of this guide is to … consider when developing or updating your travel and conference policy. Travel policies and procedures adopted by …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/overview