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Ripley Central School District – Payroll and Leave Accruals (2021M-53)
Determine whether Ripley Central School District (District) payroll payments and leave time accruals were accurate, properly supported and approved.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/ripley-2021-53.pdfJericho Union Free School District – Financial Management (2016M-328)
… of Audit The purpose of our audit was to examine the District’s financial management practices for the period July … through May 24, 2016. Background The Jericho Union Free School District is located in the Towns of Oyster Bay and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/jericho-union-free-school-district-financial-management-2016m-328William Floyd Union Free School District – Payroll (2016M-165)
… audit was to evaluate the District’s payroll procedures for the period July 1, 2014 through December 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled $222.9 million. Key … rates or annual salaries entered by the Payroll Manager for accuracy or compares the payroll registers with payroll …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/william-floyd-union-free-school-district-payroll-2016m-165Allegany-Limestone Central School District – Reserve Funds and Fixed Assets (2013M-228)
… Purpose of Audit The purpose of our audit was to review District official’s internal controls over reserve funds and … July 5, 2013. Background The Allegany-Limestone Central School District is located in Cattaraugus County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/allegany-limestone-central-school-district-reserve-funds-and-fixed-assetsBrighton Central School District – IT Asset Management (S9-22-6)
brighton, school, audit, statewide, IT asset management
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/brighton-central-school-district-S9-22-6.pdfScotia-Glenville Central School District - Financial Condition Management and Extra-Classroom Activities (2017M-288)
Scotia-Glenville Central School District - Financial Condition Management and Extra-Classroom Activities (2017M-288)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2018-scotia-glenville.pdfClarence Central School District – Financial Condition Management (2022M-46)
audit, clarence, school district, Financial condition, overestimated appropriations, surplus fund balance, encumbrances
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/clarence-2022-46.pdfSaranac Lake Central School District – Financial Management and Extra-Classroom Activities (2017M-274)
Saranac Lake Central School District – Financial Management and Extra-Classroom Activities (2017M-274)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2018-saranac-lake.pdfOppenheim-Ephratah-St. Johnsville Central School District – Financial Management and Fuel Inventory (2017M-240)
Oppenheim-Ephratah-St. Johnsville Central School District – Financial Management and Fuel Inventory (2017M-240)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2018-oppenheim-ephratah-st-johnsville.pdfMassapequa Union Free School District – Budget Practices and Reserve Funds (2017M-113)
Massapequa Union Free School District – Budget Practices and Reserve Funds (2017M-113)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2017-massapequa.pdfImplementation of the Dignity for All Students Act (Follow-Up)
… Objective To determine the extent of implementation of the three recommendations … (DASA) seeks to provide students in New York with a safe and supportive environment free from discrimination, harassment, and bullying on school property, on school buses, and at school functions. …
https://www.osc.ny.gov/state-agencies/audits/2019/11/21/implementation-dignity-all-students-act-followJamesville-Dewitt Central School District – Procurement (2016M-264)
… of Audit The objective of our audit was to examine the District’s purchasing practices for the period July 1, 2014 … 31, 2015. Background The Jamesville-Dewitt Central School District is located in the Towns of Dewitt, LaFayette, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/jamesville-dewitt-central-school-district-procurement-2016m-264Albion Central School District – Budgeting (2016M-80)
… 2015. Background The Albion Central District is located in in the Towns of Albion, Barre, Carlton, Gaines, Kendall, Murray and Ridgeway in Orleans County and the Town of Elba in Genesee County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/albion-central-school-district-budgeting-2016m-80Marion Central School District – Tuition Reimbursements (2016M-11)
Marion Central School District Tuition Reimbursements 2016M11
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/marion-central-school-district-tuition-reimbursements-2016m-11Pavilion Central School District – Financial Management (2017M-62)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for … each reserve, the conditions necessary for using reserves to finance related costs or the circumstances under which … District property taxes. Revise the reserve fund policy to ensure that it identifies optimal or targeted funding …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/23/pavilion-central-school-district-financial-management-2017m-62Smithtown Central School District – Capital Projects (2016M-202)
… Purpose of Audit The objective of our audit was to review capital projects for the period July 1, 2014 … in the capital fund for several years, dating back to September 2012. Key Recommendations Ensure that all … estimated cost. Require the capital project administrator to submit periodic reports that show actual revenues and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/smithtown-central-school-district-capital-projects-2016m-202Westmoreland Central School District – Financial Condition (2014M-283)
… audit was to examine the District’s financial activities for the period July 1, 2013 through June 30, 2014. Background The Westmoreland Central School District is located in the Towns of Vernon, Westmoreland and Whitestown and the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/westmoreland-central-school-district-financial-condition-2014m-283Batavia City School District – Financial Condition (2016M-160)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition and budgeting practices for … 2012 through March 10, 2016. Background The Batavia City School District is located in the City of Batavia and the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/batavia-city-school-district-financial-condition-2016m-160Penn Yan Central School District – Separation Payments (2015M-258)
… Background The Penn Yan Central School District is located in the Towns of Barrington, Benton, Jerusalem, Milo and Potter in Yates County, Geneva and Seneca in Ontario County and Pulteney in Steuben County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/penn-yan-central-school-district-separation-payments-2015m-258Ardsley Union Free School District – Reserve Funds (2015M-348)
… Education. Budgeted appropriations for the 2015-16 fiscal year are $63.9 million. Key Finding The District’s schedule …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/ardsley-union-free-school-district-reserve-funds-2015m-348