Search

Eastport-South Manor Central School District – Building Safety (2020M-18)

… effective oversight to ensure compliance with required building safety at the junior-senior high school (JSHS). Key … action plan to address the deficiency found in the 2015 building condition survey. Key Recommendations Implement a … Institute a comprehensive maintenance plan for all major building systems. Ensure that a visual building inspection is …

https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/eastport-south-manor-central-school-district-building-safety-2020m-18

Madison Central School District - Reserves and Debt Service Fund (2019M-63)

… - pdf] Audit Objective Determine whether reserve funds and the debt service fund balance were reasonable. Key Findings The Board did not adopt a written reserve fund policy. Three … $1.3 million as of June 30, 2018, were overfunded. The approximately $1 million balance in the debt service fund …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/madison-central-school-district-reserves-and-debt-service-fund-2019m-63

Oyster Bay-East Norwich Central School District – Employee Leave Accruals (2013M-253)

… Oyster Bay-East Norwich Central School District is located in the Town of Oyster Bay in Nassau County. The District is governed by a Board of … were carried forward and appropriately reclassified in accordance with the applicable collective bargaining …

https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/oyster-bay-east-norwich-central-school-district-employee-leave-accruals

Hastings-on-Hudson Union Free School District – Financial Condition (2016M-275)

… Purpose of Audit The purpose of our audit was to review the … schools with approximately 1,600 students, is governed by an elected seven-member Board of Education. Appropriations … to fund operations. The Board overfunded reserves by $4.7 million (88 percent of total reserves) as of June 30, …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/hastings-hudson-union-free-school-district-financial-condition-2016m-275

Inlet Common School District – Claims Processing (2023M-180)

… adequately supported, for appropriate purposes, audited and approved before payment. Key Findings Claims that we reviewed were supported and for appropriate purposes but did not have evidence that they were audited and approved before payment. As a result, the District has an …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/inlet-common-school-district-claims-processing-2023m-180

Shenendehowa Central School District – Longevity Payments (2023M-165)

… [read complete report – pdf] Audit Objective Determine whether Shenendehowa …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/shenendehowa-central-school-district-longevity-payments-2023m-165

Chautauqua Lake Central School District – Procurement (2024M-3)

… [read complete report – pdf] Audit Objective Determine whether Chautauqua … cost. District officials: Did not seek competition for fuel purchases made from a single vendor totaling … bidding when required. Ensure individuals responsible for procuring goods and services receive procurement training …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/chautauqua-lake-central-school-district-procurement-2024m-3

Raquette Lake Union Free School District - Business Office Operations (2023M-151)

… complete report – pdf] Audit Objective Determine whether the Raquette Lake Union Free School District (District) Board of Education (Board) and District officials provided effective oversight of the Business Office operations. Key Findings The Board … Determine whether the Raquette Lake Union Free School District District Board …

https://www.osc.ny.gov/local-government/audits/school-district/2024/04/12/raquette-lake-union-free-school-district-business-office-operations-2023m

Half Hollow Hills Central School District – Information Technology Equipment Inventory Records (2024M-33)

… officials cannot assure taxpayers that all IT equipment is adequately accounted for and would be detected if lost, stolen or misused. We selected 100 pieces of IT equipment (devices) costing $88,223 to confirm their … properly inventoried and determined that 23 percent of the equipment was not properly accounted for. Specifically: …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/half-hollow-hills-central-school-district-information-technology

Mount Morris Central School District – Claims Auditor (2022M-131)

… complete report – pdf] Audit Objective Determine whether the Mount Morris Central School District (District) claims … auditor performed a proper claims audit. Key Findings The claims auditor did not perform a proper claims audit … found 86 claims did not contain adequate documentation for the claims auditor to perform a proper audit. The claims …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/mount-morris-central-school-district-claims-auditor-2022m-131

Downsville Central School District – Claims Auditing (2022M-134)

… Audit Objective Determine whether the Downsville Central School District (District) Board of Education (Board) and District officials ensured claims … been paid. Officials did not obtain the minimum number of quotes for nine claims totaling $18,628. Key … Determine whether the Downsville Central School District District Board of Education Board and …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/downsville-central-school-district-claims-auditing-2022m-134

Worcester Central School District - Fund Balance Management (2022M-75)

… complete report - pdf] Audit Objective Determine whether the Worcester Central School District (District) Board of Education (Board) and officials effectively managed fund balance. Key Findings The Board and District officials did not effectively manage … Determine whether the Worcester Central School District District Board of …

https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/worcester-central-school-district-fund-balance-management-2022m-75

Milford Central School District – Fund Balance Management (2022M-94)

… pdf] Audit Objective Determine whether the Milford Central School District (District) Board of Education (Board) and District officials properly managed … manage fund balance in accordance with statute. As of June 30, 2021, surplus fund balance exceeded the 4 percent …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/milford-central-school-district-fund-balance-management-2022m-94

Wappingers Central School District – Professional Services (2022M-88)

… pdf] Audit Objective Determine whether Wappingers Central School District (District) officials sought competition for … Determine whether Wappingers Central School District District officials sought competition for the …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/wappingers-central-school-district-professional-services-2022m-88

Kenmore-Town of Tonawanda Union Free School District – Electronic Records and Reports (2022M-62)

… electronic disbursement records and reports (e-records) in accordance with applicable legal and regulatory … District officials did not properly maintain e-records in accordance with applicable legal and regulatory … officials did not: Ensure that e-records were preserved in their original format, intact, in a directory or filing …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-electronic-records-and

Cohoes City School District – Medicaid Reimbursements (2022M-107)

… Medicaid reimbursements by submitting claims for all services provided to Medicaid eligible students with signed … by submitting claims for all eligible Medicaid services provided. We reviewed reimbursements for 20 eligible … Claims were not submitted for 814 eligible Medicaid services. Had these services been claimed, the District could …

https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/cohoes-city-school-district-medicaid-reimbursements-2022m-107

Honeoye Central School District - Information Technology (2019M-9)

… IT assets. Employees stored personal data, such as photos, videos and music, on District computers. District …

https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/honeoye-central-school-district-information-technology-2019m-9

Greenport Union Free School District - Bank Reconciliations (2019M-161)

… whether the Treasurer prepared accurate and timely bank reconciliations. Key Findings The Treasurer did not: Prepare 26 of 43 months of bank reconciliations in a timely manner. Ensure that the recorded balance for the general fund bank account reflected the actual cash balance for 2016-17 …

https://www.osc.ny.gov/local-government/audits/school-district/2019/10/11/greenport-union-free-school-district-bank-reconciliations-2019m-161