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Westhill Central School District – Information Technology (2021M-32)
Determine whether Westhill Central School District (District) officials implemented adequate information technology (IT) controls over the District Office’s network to safeguard personal, private and sensitive information (PPSI).
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/westhill-central-2021-32.pdfCazenovia Central School District - Information Technology (2019M-46)
… Adopt policies and procedures for adding, deleting and modifying user access rights. Inventory, classify and develop …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/cazenovia-central-school-district-information-technology-2019m-46Ellicottville Central School District - Information Technology (2019M-14)
… IT control weaknesses were communicated confidentially to District officials. Key Recommendations Provide periodic … Provide adequate oversight of employee Internet use to ensure it complies with Board policies. District officials … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/ellicottville-central-school-district-information-technology-2019m-14State Comptroller DiNapoli Releases Municipal & School Audits
… the annual training. Town of Orangeville – Town Clerk/Tax Collector (Wyoming County) The clerk did not properly … 21 of the 24 months reviewed; deposit clerk fees and real property tax collections within required timeframes or in a timely manner; remit real property tax collections totaling $2 million to the …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-auditsHornell City School District - Financial Management (2019M-38)
… and develop a plan to reduce balances to reasonable levels in accordance with applicable statutes. Develop comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/hornell-city-school-district-financial-management-2019m-38Mount Vernon City School District – Procurement of Natural Gas (2019M-91)
Determine whether the Mount Vernon City School District (District) Board and District officials procured natural gas at the most favorable terms and in the best interest of District taxpayers.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/mount-vernon-2019-91.pdfBaldwin Union Free School District – Sexual Harassment Prevention Training (S9-23-17)
audit; statewide; baldwin; school
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/baldwin-union-free-school-district-S9-23-17.pdfEast Irondequoit Central School District – Sexual Harassment Prevention Training (S9-23-18)
audit, east irondequoit, school
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/east-irondequoit-central-school-district-2023-S9-23-18.pdfFabius-Pompey Central School District – Budget Review (B3-15-9)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the District’s tentative budget for the 2015-16 fiscal … Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/fabius-pompey-central-school-district-budget-review-b3-15-9Beacon City School District – Budget Review (B6-14-10)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the District’s tentative budget for the 2014-15 fiscal … Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/beacon-city-school-district-budget-review-b6-14-10Beacon City School District – Budget Review (B6-13-10)
… for the 2013-14 fiscal year are reasonable. Background The Beacon City School District, located in Dutchess County, … There are no recommendations for this budget review. … Beacon City School District Budget Review B61310 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/17/beacon-city-school-district-budget-review-b6-13-10Saratoga Youth Recreation – Financial Activities (2016M-258)
… 1, 2014 through May 31, 2016. Background The Saratoga Youth Recreation Program is a joint activity established … of Saratoga through intermunicipal agreements to operate youth development programs for children residing in the Towns …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/10/28/saratoga-youth-recreation-financial-activities-2016m-258Lowville Academy and Central School District - Claims Audit Process (2019M-154)
… Key Findings Because the claims auditor was also the Athletic Director, his audit of the claims for the athletic department was not independent. We reviewed 127 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/lowville-academy-and-central-school-district-claims-audit-process-2019mEvans-Brant Central School District - Information Technology (2019M-121)
… properly safeguarded, secured and accessed for appropriate District purposes. Key Findings District officials did not provide IT security awareness …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/04/evans-brant-central-school-district-information-technology-2019m-121Hamburg Central School District - Information Technology (2019M-10)
… Personal Internet use was found on computers assigned to four employees who routinely accessed personal, private … IT control weaknesses were communicated confidentially to District officials. Key Recommendations Provide periodic … Provide adequate oversight of employee Internet use to ensure it complies with Board policies and regulations. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/hamburg-central-school-district-information-technology-2019m-10Management of the Student-School Matching Algorithm
… managed selected aspects of the admissions process and the student-school matching algorithm used in high school admissions. 1 The audit covered selected high …
https://www.osc.ny.gov/state-agencies/audits/2025/07/24/management-student-school-matching-algorithmOpinion 91-19
… This opinion represents the views of the Office of the State Comptroller at the time … §1 of the State Constitution prohibits counties, towns, villages, cities and school districts from making gifts or … fire company to the fire district. May 20, 1991 Joseph H. Pond, Esq., Attorney at Law Woodbourne Fire District … …
https://www.osc.ny.gov/legal-opinions/opinion-91-19Rocky Point Union Free School District – Overtime (2021M-80)
Determine whether the Rocky Point Union Free School District (District) officials properly monitored and controlled overtime to ensure the District was not incurring unnecessary costs.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/rocky-point-2021-80.pdfFacility Planning Bureau Project Review (Follow-Up)
… Objective To determine the extent of implementation of the three recommendations … the Program The State Education Department (Department) is responsible for the administration and enforcement of the … its review of projects in a timely manner and, if not, what the impacts on school districts were. We also sought to …
https://www.osc.ny.gov/state-agencies/audits/2022/01/05/facility-planning-bureau-project-review-followWest Valley Central School District - Financial Management (2018M-7)
… Determine whether the Board effectively managed the District’s financial condition. Key Findings The Board's … to initiate corrective action. … West Valley Central School District Financial Management 2018M7 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/06/west-valley-central-school-district-financial-management-2018m-7