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Olean City School District – Financial Management (2016M-210)
… 1, 2012 through June 7, 2016. Background The Olean City School District is located in the City of Olean and the Towns … Olean City School District Financial Management 2016M210 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/olean-city-school-district-financial-management-2016m-210Warsaw Central School District – Financial Management (2016M-278)
… Background The Warsaw Central School District is located in the Towns of Gainesville, Java, Middlebury, Orangeville, Warsaw and Wethersfield in Wyoming County. The District, which operates two schools … by law) or to other reserves established and maintained in compliance with statutory directives. Use available debt …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/warsaw-central-school-district-financial-management-2016m-278Thousand Islands Central School District – Purchasing (2016M-283)
… The Thousand Islands Central School District is located in the Towns of Brownville, Cape Vincent, Clayton, Lyme and Orleans in Jefferson County. The District, which operates three … relationships pertaining to vendors that already do business with the District. Key Recommendations Revise the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/thousand-islands-central-school-district-purchasing-2016m-283Vestal Central School District – Fund Balances (2017M-91)
… Purpose of Audit The purpose of our audit was to examine the District’s financial management practices for … fund balance has increased by $6.3 million (38 percent) to $22.6 million from 2013-14 through 2015-16 and unassigned … all reserve balances and transfer overfunded amounts to unassigned fund balance, where allowed by law, or other …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/vestal-central-school-district-fund-balances-2017m-91Bayport-Blue Point Union Free School District – Leave Accruals (2015M-202)
… Bayport-Blue Point Union Free School District is located in the Town of Islip, Suffolk County. The District, which … to ensure that leave time earned and used is accurate and in accordance with collective bargaining agreements and … to ensure that leave time earned and used is accurate and in accordance with collective bargaining agreements and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bayport-blue-point-union-free-school-district-leave-accruals-2015m-202South Glens Falls Central School District – Access Rights (2012M-257)
… 1, 2011, to September 30, 2012. Background The South Glens Falls Central School District is located in Saratoga County. … South Glens Falls Central School District Access Rights 2012M257 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/south-glens-falls-central-school-district-access-rights-2012m-257Levittown Union Free School District – Reserve Funds and Extra-Classroom Activity Fund (2016M-174)
… and maintain reserve funds. Extra-classroom activity club officials did not maintain adequate supporting … under which each reserve fund will be used. Ensure that club officials issue press-numbered receipts or use some …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/levittown-union-free-school-district-reserve-funds-and-extra-classroomDolgeville Central School District – System Access Controls (2016M-265)
… controls over personal, private and sensitive information in the District’s financial system and student information … The Dolgeville Central School District is located in the Towns of Fairfield, Manheim and Salisbury in Herkimer County and the Towns of Ephratah, Oppenheim and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/dolgeville-central-school-district-system-access-controls-2016m-265Sherburne-Earlville Central School District – Emplolyee Benefits (2024M-67)
… were processed or record leave in the District’s leave tracking system. In addition, procedures were not in place … used 34 days of leave that were not recorded in the leave tracking system. Nine employees had leave balances that …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-emplolyee-benefits-2024m-67Baldwin Union Free School District – Non-instructional Overtime (2017M-128)
… approximately $68 million for the 2016-17 fiscal year, or 54 percent of the general fund budget, of which $9 million … Key Findings The District did not establish a policy or written procedures to ensure that all overtime hours … Recommendations The Board should adopt an overtime policy or written procedures that provide for preapproval of …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/baldwin-union-free-school-district-non-instructional-overtime-2017m-128Schalmont Central School District – Financial Condition Management (2018M-15)
… through June 30, 2017. Background The Schalmont Central School District serves the Towns of Rotterdam, Princetown and … Schalmont Central School District Financial Condition Management 2018M15 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/04/13/schalmont-central-school-district-financial-condition-management-2018m-15Phelps-Clifton Springs Central School District – Financial Condition (2016M-269)
… located in the Towns of Arcadia, Hopewell, Junius, Lyons, Manchester, Phelps and Seneca in Ontario County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/phelps-clifton-springs-central-school-district-financial-condition-2016mJamesville-Dewitt Central School District – Claims Auditing (2022M-149)
… claims auditor was also the Information Technology (IT) Coordinator (Coordinator), his audit of claims initiated by him totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/jamesville-dewitt-central-school-district-claims-auditing-2022m-149Newark Valley Central School District – Procurement (2022M-60)
… and services may not have been procured economically and in the best interest of taxpayers. We reviewed 30 purchases … service providers paid $133,346 during our audit period. In addition, policies and procedures were inadequate and did …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/newark-valley-central-school-district-procurement-2022m-60West Genesee Central School District - Capital Assets (2023M-128)
… complete report – pdf] Audit Objective Determine whether West Genesee Central School District (District) officials … Determine whether West Genesee Central School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/west-genesee-central-school-district-capital-assets-2023m-128Valley Stream Union Free School District Thirteen – Disbursements (2023M-178)
… non-payroll checks. Key Findings The Board and Treasurer did not appropriately and securely execute check signatures … 2023. Although the checks we reviewed were disbursed for what appear to be legitimate District purposes, when the … Although the Board did not authorize the Treasurer to sign District checks with an electronic signature, the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/valley-stream-union-free-school-district-thirteen-disbursements-2023m-178Island Trees Union Free School District – Inventorying and Monitoring Capital Assets (2024M-145)
… [read complete report – pdf] Audit Objective Determine whether … Union Free School District (District) officials maintained complete and accurate inventory records for and monitored the … Union Free School District District officials maintained complete and accurate inventory records for and monitored the …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/island-trees-union-free-school-district-inventorying-and-monitoringPoughkeepsie City School District – Internal Controls Over Purchasing and Claims Processing (2012M-179)
… 31, 2012. Background The Poughkeepsie City School District is located in the City of Poughkeepsie, in Dutchess County. The District is governed by the Board of Education which comprises five …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/11/poughkeepsie-city-school-district-internal-controls-over-purchasing-andSeneca Falls Central School District – Procurement (2021M-201)
Determine whether Seneca Falls Central School District (District) officials used a competitive process to procure goods and services to achieve the optimal use of District resources.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/seneca-falls-2021-201.pdfAlbion Central School District – Financial Management (2021M-200)
Determine whether the Albion Central School District (District) Board of Education (Board) and District officials adopted realistic budgets and properly managed fund balance and reserves.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/albion-2021-200.pdf