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Spackenkill Union Free School District – Financial Management, Transportation and Information Technology (2015M-151)
… transportation and information technology (IT) operations for the period July 1, 2013 through June 24, 2015. Background … Board of Education. Budgeted general fund appropriations for the 2014-15 fiscal year were approximately $42.5 million. … and policies and procedures have not been established for computer security, disaster recovery, data backups and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/spackenkill-union-free-school-district-financial-managementSherman Central School District – Claims Audit (2024M-92)
… the Board of Education’s (Board) minimum qualifications for the position, was not provided the District’s policies … approximately $1,325,105 should not have been approved for payment because the claims lacked support that the … authorized, approved by the purchasing agent or approved for payment. 204 claims totaling more than $1.3 million were …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/sherman-central-school-district-claims-audit-2024m-92Galway Central School District - Fund Balance Management (2017M-267)
… Objective Determine if officials effectively managed the District’s general fund balance. Key Findings The District’s … planned to initiate corrective action … Galway Central School District Fund Balance Management 2017M267 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/galway-central-school-district-fund-balance-management-2017m-267State Comptroller DiNapoli Releases Municipal & School Audits
… appropriation in the general fund. Nor does it include a tax overlay, which could potentially create a revenue … shortfall in 2025. Finally, the proposed budget includes a tax levy of $24.5 million, which is $115,087 from exceeding the tax levy limit. Jefferson County Industrial Development …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… P. DiNapoli today announced the following local government and school audits were issued. Town of Ballston – Water Fund … result, delinquent accounts were not accurately re-levied, and the town did not receive all of the revenue it was … Fairport Central School District – Payroll and Employee Benefits (Monroe County) District officials generally paid …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits-1Windsor Central School District – Fuel Controls (2022M-133)
Determine whether Windsor Central School District (District) officials established adequate internal controls over fuel credit card purchases and fuel inventory to help ensure fuel was used for District purposes and properly accounted for.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/windsor-central-school-district-2022-133.pdfCity of Yonkers – Budget Review (B20-6-4)
… and expenditure projections in the City’s proposed budget for the 2020-21 fiscal year are reasonable. Background The … of 2014 requires the City to submit its proposed budgets for the next fiscal year to the State Comptroller and the Commissioner of Education for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/city/2020/05/21/city-yonkers-budget-review-b20-6-4Oneida City School District – Controlling Access to the Student Information System (2016M-53)
… personal, private and sensitive information (PPSI) in its Student Information System (SIS) for the period July 1, 2014 … … Oneida City School District Controlling Access to the Student Information System 2016M53 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/oneida-city-school-district-controlling-access-student-information-systemSaratoga Springs Public Library – Claims Processing (2014M-351)
… Background The Saratoga Springs Public Library is a public school library located in the City of Saratoga Springs, … 45,700 residents of the Saratoga Springs City School District. Budgeted appropriations for the 2013-14 …
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/saratoga-springs-public-library-claims-processing-2014m-351Town of Hempstead Industrial Development Agency and Valley Stream Union Free School District 30 – Green Acres Mall PILOT Payments (2017M-233)
… 30 appropriately budgeted for the Green Acres payments-in-lieu of taxes (PILOTs) and the 2016-17 tax levy and for … (TOHIDA) is a public benefit corporation established in 1971 for the benefit of the Town of Hempstead and is … The Valley Stream Union Free School District 30 is located in the Town of Hempstead in Nassau County and is governed by …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2017/12/19/town-hempstead-industrial-development-agency-and-valleyBay Shore Union Free School District – Financial Condition and Audit of Claims (2015M-57)
… financial condition and claims auditing function for the period July 1, 2012 through June 30, 2014. Background … 5,860 students. Budgeted general fund appropriations for the 2014-15 fiscal year totaled approximately $143.9 … did not report to the Board or prepare written reports for the Board showing the results of claims audits. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bay-shore-union-free-school-district-financial-condition-and-audit-claimsRed Creek Central School District – Financial Condition (2016M-365)
… of overestimated expenditures. The District's reserve plan does not include the District's specific long-term intentions …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/red-creek-central-school-district-financial-condition-2016m-365West Canada Valley Central School District – Access to the Student Information System (2016M-96)
… (PPSI) in the District’s student information system (SIS) for the period July 1, 2014 through January 31, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $16 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/west-canada-valley-central-school-district-access-student-informationPort Chester-Rye Union Free School District – Financial Condition (2015M-147)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … The Port Chester-Rye Union Free Central School District is located in the Village of Port Chester and part of the … the District maintains a retirement contribution reserve, it budgeted for retirement costs in the general fund and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/25/port-chester-rye-union-free-school-district-financial-condition-2015m-147East Hampton Union Free School District – Financial Software User Access (2016M-340)
… March 31, 2016. Background The East Hampton Union Free School District is located in the Town of East Hampton in … system administrator rights. … East Hampton Union Free School District Financial Software User Access 2016M340 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/east-hampton-union-free-school-district-financial-software-user-accessCampbell-Savona Central School District – Financial Condition (2015M-42)
… our audit was to review the District’s financial condition for the period July 1, 2011 through January 31, 2015. … budgets that include the District’s actual needs, based on available current information and historical data and make appropriate adjustment to the tentative budgets based on recommendations included in the annual OSC budget review. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/05/06/campbell-savona-central-school-district-financial-condition-2015m-42Williamsville Central School District – Financial Management (2016M-274)
… audit was to review the District’s financial management for the period July 1, 2012 through June 3, 2016. Background … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $178.2 million. Key Findings For the 2012-13 through 2015-16 fiscal years, District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/williamsville-central-school-district-financial-management-2016m-274Tuckahoe Common School District - Purchasing (2018M-228)
… Determine whether the District sought competition for its professional service providers and for purchases that were under the bidding threshold, and … We reviewed 10 professional service providers paid a total of $422,677 and found the District did not seek …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-purchasing-2018m-228Mayfield Central School District – Medicaid Reimbursements (2019M-149)
… all Medicaid reimbursements to which it was entitled for services provided to eligible special education students. … to ensure Medicaid claims were submitted and reimbursed for all eligible services provided. Claims were not submitted and reimbursed for 312 eligible services totaling $11,896 and service …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/mayfield-central-school-district-medicaid-reimbursements-2019m-149Weedsport Central School District – Payroll (2021M-179)
Determine whether the compensation paid to Weedsport Central School District (District) administrators and business office personnel was accurate and had adequate supporting documentation.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/weedsport-2021-179.pdf