Search
Hartford Central School District – Cafeteria Collections (2018M-10)
… Purpose of Audit The purpose of our audit was to determine whether cafeteria collections … were not properly recorded. We identified four instances when cafeteria collections totaling $250 were not deposited …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/hartford-central-school-district-cafeteria-collections-2018m-10Cairo-Durham Central School District – Information Technology (2017M-246)
… properly safeguarded information technology (IT) assets for the period July 1, 2015 through June 27, 2017. Background … has approximately 1,200 students. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $29 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/16/cairo-durham-central-school-district-information-technology-2017m-246Clinton Central School District – Payroll (2017M-252)
… hours to be worked. … Clinton Central School District Payroll 2017M252 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/26/clinton-central-school-district-payroll-2017m-252Special Accidental Death Benefit – State Police Plan
… death benefit, your surviving spouse will also receive a special accidental death benefit for life. If your surviving spouse dies, this benefit will be paid to your children until age 18 (age 23, if they are students). … payable prior to any reductions for workers’ compensation benefits being made due to your death; and Your Social …
https://www.osc.ny.gov/retirement/publications/1518/special-accidental-death-benefitSpecial Accidental Death Benefit – Special 20- and 25-Year Plans
… will also receive a special accidental death benefit for life. If your surviving spouse dies, this benefit will be … accidental death benefit payable prior to any reductions for workers’ compensation payments being made due to your …
https://www.osc.ny.gov/retirement/publications/1517/special-accidental-death-benefitPulaski Academy and Central School District – Financial Condition (2016M-81)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period … and take appropriate action, in accordance with statute, to reduce excess funds in the EBALR. … Pulaski Academy and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/pulaski-academy-and-central-school-district-financial-condition-2016m-81Newark Valley Central School District – Financial Management (2016M
… management of the District’s financial condition for the period July 1, 2014 through October 13, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $24.7 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/newark-valley-central-school-district-financial-management-2016mOtego-Unadilla Central School District – Financial Condition (2015M-245)
… Otego, Unadilla, Laurens, Oneonta and Butternuts in Otsego County and the Towns of Sidney and Franklin in Delaware County. The District, which operates three schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/otego-unadilla-central-school-district-financial-condition-2015m-245Central Square Central School District – Claims Auditing (2016M-292)
… Purpose of Audit The purpose of our audit was to examine the claims audit function for the period July 1, … did not ensure that the appointed claims auditor reported to the Board on a monthly basis. Key Recommendation Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/central-square-central-school-district-claims-auditing-2016m-292Brocton Central School District – Purchasing (2015M-305)
… of Audit The purpose of our audit was to evaluate the District’s purchasing practices for the period July 1, 2014 through November 5, 2015. Background The Brocton Central School District is located in the Towns of Portland, Stockton …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/brocton-central-school-district-purchasing-2015m-305Berkshire Union Free School District – Financial Condition (2015M-310)
… of the Berkshire Farm Center in the Town of Canaan, Columbia County. The District, which operates two schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/berkshire-union-free-school-district-financial-condition-2015m-310Fort Edward Union Free School District – Financial Condition (2015M-67)
… our audit was to review the District’s financial condition for the period July 1, 2012 through February 28, 2015. … 100 employees and 560 students. Budgeted appropriations for the 2014-15 fiscal year total approximately $10.7 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/fort-edward-union-free-school-district-financial-condition-2015m-67St. Regis Falls Central School District – Fund Balance (2016M-141)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … the 4 percent legal limit, ranging from 20.1 percent to 27.8 percent during fiscal years 2012-13 through 2014-15. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/st-regis-falls-central-school-district-fund-balance-2016m-141Scarsdale Union Free School District – Information Technology (2016M-252)
… Purpose of Audit The purpose of our audit was to determine if the District’s information technology (IT) … of this information, this was communicated confidentially to District officials so they could take corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/scarsdale-union-free-school-district-information-technology-2016m-252Malverne Union Free School District – Fund Balance (2016M-120)
… Purpose of Audit The purpose of our audit was to examine the District’s … included the use of fund balance that was not needed. The unemployment insurance reserve had a balance of $881,900, which could fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/malverne-union-free-school-district-fund-balance-2016m-120Depew Union Free School District – Financial Condition (2016M-229)
… our audit was to review the District’s financial condition for the period July 1, 2012 through April 26, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $41 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/depew-union-free-school-district-financial-condition-2016m-229East Moriches Union Free School District – Claims Processing (2016M-273)
… The purpose of our audit was to examine claims processing for the period July 1, 2014 through May 31, 2016. Background … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $25.8 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/east-moriches-union-free-school-district-claims-processing-2016m-273Gilbertsville-Mount Upton Central School District – Cafeteria Operations (2015M-351)
… Butternuts, Gilbertsville, Morris and Unadilla in Otsego County and the Towns of Guilford and Norwich in Chenango County. The District, which operates one school with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/gilbertsville-mount-upton-central-school-district-cafeteria-operationsBethlehem Central School District – Credit Cards (2017M-41)
… purpose of our audit was to determine if District credit card claims were adequately supported, audited prior to … Key Findings The claims auditor did not audit all credit card claims prior to payment. The credit card company directly withdraws monthly payments from the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/bethlehem-central-school-district-credit-cards-2017m-41Wantagh Union Free School District – Financial Condition (2016M-363)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Wantagh Union Free School District is located in the Town of Hempstead, Nassau County. The District, which operates … to finance operations because of operating surpluses. When adding back unused appropriated fund balance, the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/wantagh-union-free-school-district-financial-condition-2016m-363