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Deer Park Union Free School District – Fuel and Vehicle Inventory (2023M-152)
… complete report – pdf] Audit Objective Determine whether Deer Park Union Free School District (District) officials … Determine whether Deer Park Union Free School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/deer-park-union-free-school-district-fuel-and-vehicle-inventory-2023m-152Gilboa-Conesville Central School District – Fund Balance Management (2022M-175)
… the Gilboa-Conesville 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 the … the GilboaConesville Central School District District Board of Education Board and officials effectively managed …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/gilboa-conesville-central-school-district-fund-balance-management-2022mWilliam Floyd Union Free School District – Check Signing and Online Banking (2022M-192)
… Board of Education (Board) and District officials ensured check signings and online banking transactions were … the Board and District officials did not ensure check signings and banking transactions were secure. The … to affix her signature to checks without overseeing the check signing process; of the 364 checks reviewed, 353 checks …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/03/william-floyd-union-free-school-district-check-signing-and-online-bankingElmsford Union Free School District – IT Asset Management (S9-22-9)
… spent or safeguarded. We selected 35 IT assets to confirm their location and that they were inventoried, and 10 additional IT assets to confirm they were inventoried. We found 16 percent of the … and complete physical inventories and compare results to inventory records. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/elmsford-union-free-school-district-it-asset-management-s9-22-9Lindenhurst Union Free School District – Collections (2024M-24)
… totaling $130,568 were not recorded in a collection log. Employees made 25 deposits totaling $29,639 between 11 … the month being reported. Key Recommendations Maintain a log which records the date, amount and payor of program funds …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/lindenhurst-union-free-school-district-collections-2024m-24Corning City School District – Claims Auditing (2023M-105)
… Southern Tier Board of Cooperative Educational Services (GST BOCES), inappropriately audited 43 claims totaling approximately $16.1 million paid to GST BOCES. This compromised the claims auditor’s objectivity … and conference approval forms. Ensure all claims for GST BOCES service charges are independently audited. District …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/corning-city-school-district-claims-auditing-2023m-105Alexandria Central School District – Financial Condition Management (2020M-109)
Determine whether the Board and officials adopted reasonable budgets and adequately managed the Districts financial condition
https://www.osc.ny.gov/local-government/audits/school-district/2020/12/30/alexandria-central-school-district-financial-condition-management-2020mEast Rockaway Union Free School District – Extra-Classroom Activity Funds (2020M-85)
… deposits them timely. District officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/15/east-rockaway-union-free-school-district-extra-classroom-activity-fundsBolivar-Richburg Central School District - Financial Management (2019M-17)
Determine whether the Board and District officials properly managed fund balance and reserves
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/bolivar-richburg-central-school-district-financial-management-2019m-17Newburgh Enlarged City School District - Financial Management and Information Technology (2017M-169)
Determine whether the Board effectively managed the Districts financial condition whether the Districts information technology IT system was adequately secu
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/newburgh-enlarged-city-school-district-financial-management-andEast Ramapo Central School District - Nonpublic School Transportation (2019M-107)
… deficiencies such as no proof of address for 54 of the 193 new students’ applications and no proof of birthdate for 15 students. For 2017-18, the District paid 15 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/20/east-ramapo-central-school-district-nonpublic-school-transportation-2019mWyandanch Union Free School District - Professional Services, Administrative Expenses and Fuel Inventory (2018M-24)
… attended by Board of Education (Board) members and cell phones were supported and necessary. District officials … respectively, totaling $4,433. Expenses for cell phones totaling $7,250 (23 percent) were not properly … Ensure that expenses for Board conference travel and cell phones are properly documented, necessary and supported. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/wyandanch-union-free-school-district-professional-services-administrativeMinerva Central School District – Financial Condition Management (2020M-60)
… balance to comply with the statutory limit and use excess funds in a manner beneficial to taxpayers. Develop a …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/minerva-central-school-district-financial-condition-management-2020m-60New York Mills Union Free School District – Procurement (2020M-79)
… service providers totaling $89,421. No written or verbal quotes were obtained for the purchase of goods and services … seeking professional services. Obtain verbal and written quotes as required by the procurement policy and ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/new-york-mills-union-free-school-district-procurement-2020m-79Locust Valley Central School District – Information Technology Equipment Management (2024M-134)
… Audit Objective Determine whether Locust Valley Central School District (District) officials maintained a complete … Determine whether Locust Valley Central School District District officials maintained a complete and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/04/locust-valley-central-school-district-information-technology-equipmentWest Babylon Union Free School District – Claims Audit (2024M-62)
… 21 claims totaling $3.1 million were not audited prior to payment in accordance with New York State (NYS) Education Law Section 1724. The claims auditor did not report directly …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/20/west-babylon-union-free-school-district-claims-audit-2024m-62Cheektowaga-Sloan Union Free School District – Claims Auditing (2024M-76)
… Cheektowaga-Sloan Union Free School District (District) claims were properly audited and approved prior to payment. Key Findings Claims totaling $9.2 million (45 percent of the claims processed) were not properly audited and approved … CheektowagaSloan Union Free School District District claims were properly audited and approved prior to payment …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cheektowaga-sloan-union-free-school-district-claims-auditing-2024m-76Edgemont Union Free School District – Information Technology (2024M-37)
… District had an increased risk of unauthorized access to and use of the network and could potentially lose important … Disable 34 unneeded network user accounts that had last login dates ranging from July 29, 2021 to July 1, 2023. The … in a timely manner. District officials generally agreed with our findings and recommendations and indicated they will …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/08/edgemont-union-free-school-district-information-technology-2024m-37DiNapoli: Tax Cap Set at 2% in 2024
… Comptroller Thomas P. DiNapoli. This figure affects tax cap calculations for all counties, towns and fire districts, … of the higher costs facing these localities. The tax cap, which first applied to local governments and school … a provision that allows municipalities to override the tax cap. Chart Allowable Tax Levy Growth Factors for Local …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-tax-cap-set-2-percent-2024Audits of Local Governments: About Our Audits
… of Local Government and School Accountability [pdf] for the period January 1, 2024 through December 31, 2024 in …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-about-our-audits