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Lake Placid Central School District – Claims Auditing (2016M-84)
… was to examine the District’s claims auditing process for the period July 1, 2014 through December 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $18.1 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/lake-placid-central-school-district-claims-auditing-2016m-84Miller Place Union Free School District – Check Signing (2017M-76)
… Purpose of Audit The purpose of our audit was to examine the District’s check signing procedures for the … drive. While the Board has authorized the District Clerk to sign checks in the Treasurer’s absence, the District Clerk … Key Recommendations Amend the authorized signature policy to require the Treasurer to maintain custody of his signature …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/miller-place-union-free-school-district-check-signing-2017m-76Oswego County Board of Cooperative Educational Services (BOCES) – Separation Payments (2016M-217)
… separation payments based on Board-approved contracts for the period July 1, 2014 through October 31, 2015. … component school districts. BOCES, which provides programs for approximately 1,200 students, is governed by a … boards of the component districts. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $50.5 …
https://www.osc.ny.gov/local-government/audits/boces/2016/09/02/oswego-county-board-cooperative-educational-services-boces-separation-paymentsOrange-Ulster Board of Cooperative Educational Services – Fixed Assets (2016M-268)
… of our audit was to review controls over fixed assets for the period July 1, 2014 through January 13, 2016. … boards of its component districts. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $122.9 …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/orange-ulster-board-cooperative-educational-services-fixed-assets-2016m-268Patchogue-Medford Union Free School District – Budget Review (B7-16-1)
… expenditure projections in the District’s tentative budget for the 2016-17 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/2016/03/11/patchogue-medford-union-free-school-district-budget-review-b7-16-1Southern Westchester Board of Cooperative Educational Services – Billed Receivables (2015M-364)
… the effectiveness of the billed receivable process for the period July 1, 2014 through August 25, 2015. … approximately 104,000 students. Budgeted appropriations for the 2015-16 fiscal year total approximately $153.5 … that amounts due for cooperative services are settled in accordance with contractual provisions. BOCES does not …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/22/southern-westchester-board-cooperative-educational-services-billed-receivablesSouthampton Union Free School District – Special Education Claims Processing (2016M-200)
… Pupil Personnel Services Department for the period July 1, 2014 through February 29, 2016. Background The Southampton … District, which operates three schools with approximately 1,695 students, is governed by an elected seven-member Board … documented their procedures in writing, which can lead to a lack of guidance and inconsistencies in how the procedures …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/southampton-union-free-school-district-special-education-claimsUniondale Union Free School District – Procurement (2016M-195)
… audit was to assess the District’s procurement procedures for the period July 1, 2014 through December 31, 2015. … The Uniondale Union Free School District is located in the Town Hempstead, Nassau County. The District, which … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $175.4 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/uniondale-union-free-school-district-procurement-2016m-195Tuxedo Union Free School District – Financial Condition (2015M-360)
… audit was to examine the District’s financial condition for the period July 1, 2014 through August 4, 2015. … The Tuxedo Union Free School District is located in the Town of Tuxedo in Orange County. The District, which … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $14.2 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/tuxedo-union-free-school-district-financial-condition-2015m-360Sauquoit Valley Central School District – Financial Condition (2016M-88)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/sauquoit-valley-central-school-district-financial-condition-2016m-88Greater Amsterdam School District – Capital Project (2022M-50)
… properly planned, authorized contracts and accounted for the ongoing project. However, we found: While the … expenditures, she did not provide them to the Board for review. The claims auditor did not audit and approve …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/greater-amsterdam-school-district-capital-project-2022m-50Batavia City School District – Information Technology Equipment Inventory (2022M-74)
… appropriately track and inventory information technology (IT) equipment. Key Findings District officials did not appropriately track and inventory IT equipment. District officials: Did not adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/batavia-city-school-district-information-technology-equipment-inventorySouth Orangetown Central School District – Network User Accounts (2022M-24)
… we found District officials did not: Ensure procedures for granting, changing and disabling network access are … and regularly review enabled network user accounts for necessity. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/south-orangetown-central-school-district-network-user-accounts-2022m-24Beacon City School District – Budget Review (B6-13-10)
… expenditure projections in the District’s tentative budget for the 2013-14 fiscal year are reasonable. Background The … deficit in the District’s general fund as of June 30, 2005. Local Finance Law requires all local governments … limit. Key Recommendation There are no recommendations for this budget review. … Beacon City School District Budget …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/17/beacon-city-school-district-budget-review-b6-13-10Mahopac Central School District – Noninstructional Payroll (2020M-32)
… was adequately documented and supported. Key Findings The transportation department’s payroll was not adequately approved, supported and documented. Payments to the head bus driver were not always properly approved, calculated and documented. The Union President received an additional hour of overtime …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/09/mahopac-central-school-district-noninstructional-payroll-2020m-32Walton Central School District – Financial Condition (2014M-118)
… audit was to evaluate the District’s financial condition for the period July 1, 2012 through January 13, 2014. … with approximately 1,025 students. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $20 … and officials appropriated about $552,000 of fund balance for 2014-15. The Board has not prepared and implemented a …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/walton-central-school-district-financial-condition-2014m-118Spencer-Van Etten Central School District – Financial Condition (2014M-233)
… Purpose of Audit The purpose of our audit was to examine the District’s financial …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/24/spencer-van-etten-central-school-district-financial-condition-2014m-233Rensselaer City School District – Medicaid Reimbursements (2024M-42)
… Audit Objective Determine whether the Rensselaer City School District (District) officials claimed Medicaid … action. … Determine whether the Rensselaer City School District District officials claimed Medicaid …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/12/rensselaer-city-school-district-medicaid-reimbursements-2024m-42Fabius-Pompey Central School District – Budget Review (B3-15-9)
… expenditure projections in the District’s tentative budget for the 2015-16 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/2015/04/10/fabius-pompey-central-school-district-budget-review-b3-15-9Cornwall Central School District – Financial Condition (2015M-148)
… audit was to examine the District’s financial condition for the period July 1, 2013 through June 30, 2015. Background … Board of Education. The District’s budgeted appropriations for the 2014-15 fiscal year were $65,043,619 million. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/cornwall-central-school-district-financial-condition-2015m-148