Search
Naples Central School District – Network Access Controls (2020M-82)
Determine whether Naples Central School District (District) officials ensured network access controls were secure.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/naples-2020-82.pdfSouthside Academy Charter School - Enrollment and Billing (2019M-70)
Determine whether student enrollment records and billings to school districts were accurate and supported.
https://www.osc.ny.gov/files/local-government/audits/pdf/southside-academy-charter-70.pdfTrue North Rochester Preparatory Charter School - Information Technology (2019M-148)
Determine whether the Board and School officials ensured information technology (IT) assets were safeguarded.
https://www.osc.ny.gov/files/local-government/audits/pdf/true-north-rochester-prep-charter-2019-148.pdfFiscal Stress Monitoring: System Enhancements for School Districts
The following tables summarize enhancements to the Fiscal Stress Monitoring System for School Districts.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/system-enhancements-schools.pdfProperty Tax Cap Instructions: School Districts
Detailed instructions on property tax cap for school districts can be found in document.
https://www.osc.ny.gov/files/local-government/property-tax-cap/pdf/instructions_0.pdfReporting Assessment Adjustments
Instructions on how to report assessment adjustments for the School District Assessment Roll Verification.
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/reporting-assessment-adjustments.pdfUrban Choice Charter School - Information Technology (2019M-240)
Determine whether the Board and School officials ensured information technology (IT) assets were safeguarded.
https://www.osc.ny.gov/files/local-government/audits/pdf/urban-choice-charter-2019-240.pdfRiverhead Charter School – Debit Cards (2017M-254)
Riverhead Charter School Debit Cards 2017M254
https://www.osc.ny.gov/local-government/audits/charter-school/2018/07/27/riverhead-charter-school-debit-cards-2017m-254Cost-Saving Ideas: School District Auditing – Internal Auditor
… analyzing risk assessment findings and recommends changes for strengthening internal controls and reducing identified … district or by emailing us . Who qualifies Candidates for the position must have expertise in district financial … Who does not qualify Employees with responsibilities for other business operations in the district Close or …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-internal-auditorCost-Saving Ideas: School District Auditing – Audit Committee
… qualifies Candidates should collectively possess knowledge in accounting, auditing, financial reporting and district …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-audit-committeeGeneva City School District - Reserves (2018M-51)
… reserves with balances totaling $9.4 million (72 percent of total reserves) are overfunded by $7.8 million and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/22/geneva-city-school-district-reserves-2018m-51Syosset Central School District - Payroll (2018M-42)
… officials have established adequate procedures over the payroll function to ensure that compensation paid and … a result of this audit. … Syosset Central School District Payroll 2018M42 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/syosset-central-school-district-payroll-2018m-42Byron-Bergen Central School District - Procurement (2018M-157)
… Key Finding District officials made 40 purchases, of 77 reviewed, totaling approximately $184,000 without … Ensure that officials obtain the necessary number of competitive quotes as required by the purchasing policy. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/02/byron-bergen-central-school-district-procurement-2018m-157Northeast Central School District - Payroll (2018M-140)
… - pdf] Audit Objective Determine if compensation paid to employees was in accordance with collective bargaining … District officials accurately paid and provided benefits to employees in accordance with CBAs and Board-approved … manual and computer assisted auditing techniques (CAATs) to review payroll records for all employees paid during the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/12/northeast-central-school-district-payroll-2018m-140Jamesville-Dewitt Central School District – Procurement (2016M-264)
… for the 2015-16 fiscal year totaled $52.5 million. Key Findings The District’s purchasing policy does not … costing less than the competitive bidding thresholds. Key Recommendations Amend the purchasing policy to include …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/jamesville-dewitt-central-school-district-procurement-2016m-264Marcellus Central School District – Procurement (2016M-230)
… 2015-16 fiscal year totaled approximately $32.3 million. Key Findings During our audit period, District officials … with purchase requisitions as required by the policy. Key Recommendations Solicit competition for the procurement …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/marcellus-central-school-district-procurement-2016m-230Oriskany Central School District – Procurement (2017M-87)
… Purpose of Audit The purpose of our audit was to determine whether the procurement of goods and services was appropriate and was compliant with …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/oriskany-central-school-district-procurement-2017m-87Saranac Central School District – Payroll (2015M-298)
… payroll procedures for the period July 1, 2014 through September 30, 2015. Background The Saranac Central School … withholdings and deductions and having access to paychecks until she disbursed them to District employees. The … to ensure that payments were based on the actual hours or days worked and Board-authorized hourly rates or annual …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/saranac-central-school-district-payroll-2015m-298Albion Central School District – Budgeting (2016M-80)
… audit was to evaluate the District’s budgeting practices for the period July 1, 2010 through December 16, 2015. … Board of Education. The District’s operating budget for the 2015-16 fiscal year totaled approximately $33 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/albion-central-school-district-budgeting-2016m-80Tri-Valley Central School District – Budgeting (2014M-094)
… than $14 million as of the fiscal year ended 2013. While it was prudent for District officials to plan for potential …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/tri-valley-central-school-district-budgeting-2014m-094