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Port Chester-Rye Union Free School District – Information Technology User Accounts (2021M-209)
… officials adequately managed non-student network user accounts to ensure unnecessary accounts were disabled. … officials did not adequately manage non-student network user accounts to ensure unnecessary accounts were disabled. … written procedures to periodically review all network user accounts, identify unnecessary network user accounts and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/port-chester-rye-union-free-school-district-information-technology-userCato-Meridian Central School District – Salaries, Wages and Leave Benefits (2021M-173)
… unused leave was incorrectly calculated - resulting in over/underpayments of $7,430. Two administrators received … action. Appendix B includes our comment on an issue raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/cato-meridian-central-school-district-salaries-wages-and-leave-benefitsWeedsport Central School District – Payroll (2021M-179)
… office personnel was accurate and had adequate supporting documentation. Key Findings Certain compensation paid to … was inaccurate and/or did not have proper supporting documentation. The payroll clerk was not provided with supporting documentation for an administrator’s employment agreement. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/weedsport-central-school-district-payroll-2021m-179Eastport-South Manor Central School District – Building Safety (2020M-18)
Determine whether District officials provided effective oversight to ensure compliance with required building safety at the juniorsenior high school JSHS
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/eastport-south-manor-central-school-district-building-safety-2020m-18South Seneca Central School District – Financial Management (2015M-255)
… Purpose of Audit The purpose of our audit was to evaluate the … capital plan. The District has not developed a plan to determine appropriate and necessary reserve fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/south-seneca-central-school-district-financial-management-2015m-255South Lewis Central School District – Financial Condition (2016M-83)
… Audit The purpose of our audit was to review the District’s financial condition for the period July 1, 2014 through … Leyden, Lyonsdale, Martinsburg, Osceola, Turin, Watson and West Turin, Lewis County. The District, which operates three … approximately $25.1 million. Key Findings The District’s unassigned fund balance exceeded the 4 percent legal limit …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/south-lewis-central-school-district-financial-condition-2016m-83Tompkins-Seneca-Tioga Board of Cooperative Educational Services – Energy Performance Contract (2015M-315)
… in Tompkins County and is an association of nine component school districts. Governed by a nine-member Board of …
https://www.osc.ny.gov/local-government/audits/boces/2016/03/04/tompkins-seneca-tioga-board-cooperative-educational-services-energy-performanceRye Neck Union Free School District – Information Technology (2016M-280)
… The Rye Neck Union Free School District is located in the Town of Mamaroneck in Westchester County. The District, which operates four …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/rye-neck-union-free-school-district-information-technology-2016m-280Rye City School District – Payroll and Leave Accruals (2016M-169)
… and to determine if the District properly accounted for leave accruals for the period July 1, 2014 through January … the employees had enough accruals prior to approving leave requests. Key Recommendations Ensure that entries made … to ensure that they determine if employees have sufficient leave balances prior to approving leave …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/rye-city-school-district-payroll-and-leave-accruals-2016m-169Rondout Valley Central School District – Financial Management (2015M-296)
… Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $60.7 million. Key Finding The District’s 2012-13 year-end unrestricted fund balance was 6.5 percent of the ensuing year’s appropriations, exceeding the 4 percent statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/rondout-valley-central-school-district-financial-management-2015m-296North Rose-Wolcott Central School District – Financial Management (2016M-22)
… Budgeted general fund appropriations for the 2015-16 fiscal year were approximately $26.6 million. Key Findings There is … multiyear financial and capital plan for a three- to five- year period, and make appropriate adjustments to address any …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/north-rose-wolcott-central-school-district-financial-management-2016m-22North Babylon Union Free School District – Financial Condition (2016M-32)
… policies outline the need for established funding levels and the conditions under which the funds will be used or replenished. Review all reserves and determine if the amounts are necessary, reasonable and in compliance with statutory requirements. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/north-babylon-union-free-school-district-financial-condition-2016m-32Williamson Central School District – Procurement of Professional Services (2016M-55)
… $22 million. Key Findings The purchasing policy and regulations do not provide guidance for seeking competition … Revise the procurement policy and amend District regulations to provide guidance for seeking competition when …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/williamson-central-school-district-procurement-professional-servicesNewfane Central School District – Financial Condition (2015M-307)
… is located in the Towns of Newfane, Lockport, Cambria and Wilson in Niagara County. The District, which operates four …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/newfane-central-school-district-financial-condition-2015m-307Saratoga Springs City School District – Fund Balance (2016M-99)
… period July 1, 2012 through June 30, 2015. Background The Saratoga Springs City School District is located in the City of Saratoga Springs and portions of the Towns of Greenfield, … Saratoga Springs City School District Fund Balance 2016M99 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/saratoga-springs-city-school-district-fund-balance-2016m-99Tonawanda City School District – Financial Management (2016M-370)
… period July 1, 2012 through July 22, 2016. Background The Tonawanda City School District is located in Erie County. The … Tonawanda City School District Financial Management 2016M370 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/03/tonawanda-city-school-district-financial-management-2016m-370Port Washington Union Free School District – Claims Processing and Inventories (2016M-263)
… Purpose of Audit The purpose of our audit was to evaluate District … that the claims auditor received the necessary training to carry out the claims audit policy. A count of all stored …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/port-washington-union-free-school-district-claims-processing-andPearl River Union Free School District – Competitive Procurement (2015M-363)
… Purpose of Audit The purpose of our audit was to review internal controls over the District’s procurement … million. Key Findings Written procedures were not in place to monitor and enforce compliance with the District’s … enforce compliance with the District’s procurement policy when purchases were not subject to competitive bidding …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/pearl-river-union-free-school-district-competitive-procurement-2015m-363Mount Markham Central School District – Reserve Funds (2016M-73)
… 2016. Background The Mount Markham Central School District is located in a number of towns in Herkimer, Madison, Oneida … operates three schools with approximately 1,055 students, is governed by an elected seven-member Board of Education. … a reserve policy that communicates to residents why money is being set aside, the Board’s financial objectives for each …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/mount-markham-central-school-district-reserve-funds-2016m-73Mineola Union Free School District – Competitive Quotations (2015M-313)
… orders. Key Recommendations Develop written procedures for making purchases that are not subject to competitive bidding …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/mineola-union-free-school-district-competitive-quotations-2015m-313