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Greenburgh-North Castle Union Free School District - Financial Management (2018M-108)

https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2018-greenburgh-north-castle.pdf

Plainview-Old Bethpage Central School District - Retiree Health Insurance (2018M-148)

https://www.osc.ny.gov/files/local-government/audits/pdf/plainview-old-bethpage.pdf

Fort Plain Central School District - Claims Audit Process (2018M-50)

https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2018-fort-plain.pdf

Fort Ann Central School District - Fund Balance Management (2018M-119)

https://www.osc.ny.gov/files/local-government/audits/pdf/fort-ann.pdf

Fort Ann Central School District - Fund Balance Management (2018M-119)

… Recommendations Ensure that the District’s fund balance is in compliance with statutory limits and use surplus funds …

https://www.osc.ny.gov/local-government/audits/school-district/2018/10/05/fort-ann-central-school-district-fund-balance-management-2018m-119

Wyandanch Union Free School District - Budget Review (B19-7-1)

… million in 2018-19, and proposed a budget of $78.2 million for 2019-20. Key Findings Significant estimated revenues and … reasonable. The District’s audited financial statements for the period ending June 30, 2018 indicate that … budgeted expenditures in the $71.3 million adopted budget for the 2018-19 fiscal year are not reasonable. The District …

https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/wyandanch-union-free-school-district-budget-review-b19-7-1

Bemus Point Central School District - Capital Projects (2019M-212)

… could have presented the capital project to the voters in a more transparent manner. The Board did not approve change orders or competitively bid seven change orders totaling $362,000 that exceeded the statutory bid limit. Key Recommendations Present the capital project …

https://www.osc.ny.gov/local-government/audits/school-district/2020/02/14/bemus-point-central-school-district-capital-projects-2019m-212

School District Bus Safety (2018-MS-4)

… in five districts did not annually approve all bus drivers. Of the 777 bus drivers, 169 (22 percent) did not complete required trainings. We found 22 bus drivers (3 percent) were omitted from random drug … School District Bus Safety 2018MS4 …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/08/30/school-district-bus-safety-2018-ms-4

Cheektowaga Central School District - Capital Project Management (2022M-90)

Determine whether the Cheektowaga Central School District (District) Board of Education (Board) and District officials provided sufficient oversight and managed the District’s Union East Elementary School capital project (Project) in a transparent manner.

https://www.osc.ny.gov/files/local-government/audits/2022/pdf/cheektowaga-central-school-district-2022-90.pdf

Audit Advisory Committee

… and Finance East Greenbush Central School District Julie McDonnell Schenectady County Auditor Alan Lubin …

https://www.osc.ny.gov/common-retirement-fund/resources/audit-advisory-committee

Hoosick Falls Central School District - Financial Condition Management (2019M-159)

… We project appropriations were estimated more reasonably in 2019-20 but certain account lines continued to be …

https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/hoosick-falls-central-school-district-financial-condition-management

Oversight of Pupil Transportation Services

… compliance with safety training requirements for school bus personnel and instructors to help ensure safe … is monitoring school districts’ compliance with school bus monitor and attendant qualifications. The audit scope … The Department sets qualification requirements for school bus drivers, monitors, and attendants; and it has established …

https://www.osc.ny.gov/state-agencies/audits/2020/10/14/oversight-pupil-transportation-services

Medina Central School District - Reserve Funds (2019M-165)

… District’s reserve funds. Key Findings District officials have not performed an analysis of the reserves, as the … requires. As a result, they could not demonstrate the need to retain approximately $2.1 million in four reserves. While … adopted in the Board’s meeting minutes, District officials have developed a plan to use $5.4 million from four general …

https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-reserve-funds-2019m-165

Appendix A – Auditing Authority – Legal References – Improving the Effectiveness of Your Claims Auditing Process

… Law Sections 1604, 1724, 1804 (1), 1903(1), 2524, 2580 Board may, among other options, create the office of … 1604(35), 1709(20-a), 1804(1), 1903(1), 2526 and 2554(2-a); see also 8 NYCRR Section170.12(c) BOCES Board of … 10, 23. Village Board of Trustees. Village Law Section 5-524 Board may create the office of village auditor or …

https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-auditing-authority-legal-references

Pawling Central School District - Budgeting Practices and Reserves (2020M-4)

… [read complete report - pdf] Audit Objective Determine whether the Board … as a financing source each year for the 2014-15 through 2018-19 budgets. However, because the District generated operating …

https://www.osc.ny.gov/local-government/audits/school-district/2020/04/17/pawling-central-school-district-budgeting-practices-and-reserves-2020m-4

Remsen Central School District - Claims Audit Process (2019M-86)

… complete report - pdf] Audit Objective Determine whether the claims auditor audited and approved claims before payment. Key Findings The claims auditor did not: Receive claims paid by check … Determine whether the claims auditor audited and approved claims before payment …

https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/remsen-central-school-district-claims-audit-process-2019m-86

Goshen Central School District – Financial Condition (2017M-46)

Goshen Central School District Financial Condition 2017M46

https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/goshen-central-school-district-financial-condition-2017m-46

Andover Central School District - Financial Management (2018M-145)

Andover Central School District Financial Management 2018M145

https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/andover-central-school-district-financial-management-2018m-145

Moravia Central School District - Fuel Inventory (2019M-183)

… District officials adequately safeguarded and accounted for fuel purchases. Key Findings The District’s fueling area … and our reconciliations resulted in unaccounted-for fuel totaling $8,034. Officials did not perform … periodic reconciliations to ensure fuel use is appropriate for District purposes. Perform stick-measured readings to …

https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/moravia-central-school-district-fuel-inventory-2019m-183

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