Search
Dover Union Free School District - Information Technology (2018M-112)
… officials did not properly secure the server room. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/dover-union-free-school-district-information-technology-2018m-112North Merrick Union Free School District - Purchasing (2018M-87)
… - pdf] Audit Objective Determine whether the purchasing of goods and services complied with competitive bid statutes … found that District officials obtained the required number of quotes. We selected 10 vendors who were paid a combined total of $5.1 million to determine whether the purchases were …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/north-merrick-union-free-school-district-purchasing-2018m-87Ballston Spa Central School District - Separation Payments (2018M-132)
… We reviewed all the separation payments totaling $731,287 for the 36 employees who received such payments during our …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/21/ballston-spa-central-school-district-separation-payments-2018m-132Cassadaga Valley Central School District - Financial Management (2018M-110)
… fund balance. Reduce the unrestricted fund balance to within the statutory limit and use excess funds to fund onetime expenditures and needed reserves or reduce … a more comprehensive reserve policy and review reserves to determine whether the balances are necessary and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/cassadaga-valley-central-school-district-financial-management-2018m-110Elwood Union Free School District – Electronic Transfers (2014M-133)
… documentation of transactions. We found no evidence that two people from the District were involved in the processing … 47 of 98 transfers processed, totaling $12.8 million, from two of the four banks that processed electronic transfers. … for each transaction. Segregate duties to ensure that no one person can both initiate and approve electronic …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/elwood-union-free-school-district-electronic-transfers-2014m-133Charlotte Valley Central School District – Financial Condition (2013M-232)
… to May 14, 2013. Background The Charlotte Valley Central School District is located in seven towns within Delaware, … with statutory requirements. … Charlotte Valley Central School District Financial Condition 2013M232 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/charlotte-valley-central-school-district-financial-condition-2013m-232Albany City School District – Separation Payments and Information Technology (2012M-251)
… 1, 2011, to August 31, 2012. Background The Albany City School District is located in the City of Albany, Albany … and periodically test and update the plan. … Albany City School District Separation Payments and Information Technology …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/albany-city-school-district-separation-payments-and-informationEast Ramapo Central School District – Financial Condition (2013M-141)
… to February 1, 2013. Background The East Ramapo Central School District is located in Rockland County. The District … to avoid operating deficits. … East Ramapo Central School District Financial Condition 2013M141 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/19/east-ramapo-central-school-district-financial-condition-2013m-141Sweet Home Central School District – Financial Management (2016M-207)
… through March 18, 2016. Background The Sweet Home Central School District is located in the Towns of Amherst and … financing is issued only if needed. … Sweet Home Central School District Financial Management 2016M207 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/sweet-home-central-school-district-financial-management-2016m-207Rochester City School District – Payroll and Procurement (2016M-435)
… Purpose of Audit The purpose of our audit was to determine if the District properly calculated and … approximately $865 million. Key Findings The District did not have written policies or procedures for the processing or …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/10/rochester-city-school-district-payroll-and-procurement-2016m-435Putnam Valley Central School District – Financial Condition (2016M-135)
… surplus funds to increase reserves and the debt service fund each year. However, District officials did not use these … year to pay these expenditures. This resulted in surplus fund balance, which exceeded the statutory limit. Officials … be used. Officials budgeted for and levied taxes to pay retirement, tax certiorari and liability claim expenditures …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/putnam-valley-central-school-district-financial-condition-2016m-135William Floyd Union Free School District – Payroll (2016M-165)
… schools with approximately 8,700 students, is governed by an elected seven-member Board of Education. Budgeted … officials generally did not preapprove overtime worked by employees. No one independent of the payroll process reviews hourly rates or annual salaries entered by the Payroll Manager for accuracy or compares the payroll …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/william-floyd-union-free-school-district-payroll-2016m-165North Shore Central School District – Fuel Inventory (2017M-89)
… December 31, 2016. Background The North Shore Central School District is located in the Town of Oyster Bay in … promptly investigated and resolved. … North Shore Central School District Fuel Inventory 2017M89 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/north-shore-central-school-district-fuel-inventory-2017m-89Red Hook Central School District – Financial Management (2016M-105)
… Purpose of Audit The purpose of our audit was to examine the District’s financial management for the period … were $50.8 million. Key Findings District officials did not consider how the overall actual results or trends compare … than necessary. The District has four reserve funds which have not been used to fund any payments over the five-year …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/red-hook-central-school-district-financial-management-2016m-105Susquehanna Valley Central School District – Budgeting Practices (2014M-136)
… our audit was to review the District’s budgeting practices for the period July 1, 2012 through February 18, 2014. … students and 330 employees, with budgeted expenditures for the 2013-14 fiscal year of approximately $35.7 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/susquehanna-valley-central-school-district-budgeting-practices-2014m-136Skaneateles Central School District – Records and Reports (2015M-154)
… December 31, 2014. Background The Skaneateles Central School District is located in the Towns of Sennett, Niles and … available or by fiscal year-end. … Skaneateles Central School District Records and Reports 2015M154 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/16/skaneateles-central-school-district-records-and-reports-2015m-154Mattituck-Cutchogue Union Free School District – Financial Condition (2013M-322)
… 31, 2013. Background The Mattituck-Cutchogue Union Free School District is located in the Town of Southold in Suffolk … moneys as restricted cash. … MattituckCutchogue Union Free School District Financial Condition 2013M322 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/24/mattituck-cutchogue-union-free-school-district-financial-condition-2013mJericho Union Free School District – Financial Management (2016M-328)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Jericho Union Free School District is located in the Towns of Oyster Bay and North Hempstead, Nassau County. The … students and is governed by an elected five-member Board of Education. Budgeted appropriations for the 2016-17 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/jericho-union-free-school-district-financial-management-2016m-328Irvington Union Free School District – Information Technology (2016M-266)
… February 22, 2016. Background The Irvington Union Free School District is located in the Towns of Greenburgh and … violate the acceptable use policy. … Irvington Union Free School District Information Technology 2016M266 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/irvington-union-free-school-district-information-technology-2016m-266Merrick Union Free School District – Financial Condition (2016M-240)
… Purpose of Audit The purpose of our audit was to evaluate the District's financial operations and use of fund balance for the period July 1, 2014 through December …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/merrick-union-free-school-district-financial-condition-2016m-240