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Prattsburgh Central School District – Financial Management (2020M-108)
Determine if the Board of Education (Board) and Prattsburgh Central School District (District) officials adequately managed the District’s financial condition.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/prattsburgh-2020-108.pdfKenmore-Town of Tonawanda Union Free School District – Change Orders (2022M-41)
Determine whether the Kenmore-Town of Tonawanda Union Free School District (District) Board of Education (Board) and District officials properly managed capital project (Project) change orders.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/kenmore-town-of-tonawanda-2002-41.pdfDeer Park Union Free School District – Fuel and Vehicle Inventory (2023M-152)
Determine whether Deer Park Union Free School District (District) officials adequately maintained vehicle inventory records and monitored fuel usage.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/deer-park-union-free-school-district-2023-152.pdfHalf Hollow Hills Central School District – Information Technology Equipment Inventory Records (2024M-33)
Determine whether Half Hollow Hills Central School District (District) officials appropriately tracked, inventoried and safeguarded information technology (IT) equipment.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/half-hollow-hills-central-school-district-2024-33.pdfWhitney Point Central School District – Information Technology (2023M-179)
Determine whether Whitney Point Central School District (District) officials adequately managed nonstudent network user accounts and developed and adopted a
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/whitney-point-central-school-district-2023-179.pdfSchenectady City School District – Math Workbook Inventory (2023M-65)
Determine whether Schenectady City School District (District) officials maintained adequate math workbook (workbook) inventories and ordered workbooks as needed.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/schenectady-city-school-district-2023-65.pdfSharon Springs Central School District – Fund Balance Management (2022M-100)
Determine whether the Sharon Springs Central School District (District) Board of Education (Board) and officials effectively managed fund balance.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/sharon-springs-central-school-district-2022-100.pdfBrookhaven-Comsewogue Union Free School District - Extra-Classroom Activity Funds (2021M-181)
Determine whether Brookhaven-Comsewogue Union Free School District (District) officials established an adequate accounting system for extra-classroom activity (ECA) funds.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/brookhaven-comsewogue-2021-181.pdfRipley Central School District – Payroll and Leave Accruals (2021M-53)
Determine whether Ripley Central School District (District) payroll payments and leave time accruals were accurate, properly supported and approved.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/ripley-2021-53.pdfDobbs Ferry Union Free School District – Facilities Department Overtime (2023M-120)
Determine whether Dobbs Ferry Union Free School District (District) officials properly approved and monitored the Facilities Department’s overtime costs.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/dobbs-ferry-union-free-school-district-2023-120.pdfIndian Lake Central School District – Medicaid Reimbursements (2021M-150)
Determine whether the Indian Lake Central School District (District) maximized Medicaid reimbursements by claiming all eligible Medicaid services provided.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/indian-lake-2021-150.pdfLyncourt Union Free School District – Information Technology (2020M-121)
Determine whether Lyncourt Union Free School District (District) officials adequately managed network user accounts and developed a disaster recovery plan.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/lyncourt-2020-121.pdfHoneoye Falls Lima Central School District – Access Controls (2020M-112)
Determine whether Honeoye Falls Lima Central School District (District) officials ensured user access controls were appropriate and designed effectively.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/honeoye-falls-lima-2020-112.pdfJamestown City School District – Financial Condition (2015M-120)
… by recurring revenues, thereby reducing the reliance on fund balance, reserves and other one-time financing …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/jamestown-city-school-district-financial-condition-2015m-120Onteora Central School District – Information Technology (2015M-92)
… through November 5, 2014. Background The Onteora Central School District serves students in the Ulster County Towns of … maintain up-to-date inventory records. … Onteora Central School District Information Technology 2015M92 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/onteora-central-school-district-information-technology-2015m-92Laurens Central School District – Budgeting and Reserves (2013M-135)
… our audit was to review the District’s budgeting practices and reserves for the period July 1, 2011, to March 7, 2013. … overestimated expenditures for each of the last five years and underestimated revenues for three of those years. As a … budgets that include realistic estimates for revenues and expenditures based on contractual and historical data. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/laurens-central-school-district-budgeting-and-reserves-2013m-135Scotia-Glenville Central School District - Financial Condition Management and Extra-Classroom Activities (2017M-288)
Scotia-Glenville Central School District - Financial Condition Management and Extra-Classroom Activities (2017M-288)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2018-scotia-glenville.pdfClarence Central School District – Financial Condition Management (2022M-46)
audit, clarence, school district, Financial condition, overestimated appropriations, surplus fund balance, encumbrances
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/clarence-2022-46.pdfMassapequa Union Free School District – Budget Practices and Reserve Funds (2017M-113)
Massapequa Union Free School District – Budget Practices and Reserve Funds (2017M-113)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2017-massapequa.pdfSaranac Lake Central School District – Financial Management and Extra-Classroom Activities (2017M-274)
Saranac Lake Central School District – Financial Management and Extra-Classroom Activities (2017M-274)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2018-saranac-lake.pdf