Search
City of Yonkers – Separation Payments and Health Insurance Buyouts of Yonkers City School District Employees (2024M-36)
Determine whether City of Yonkers (City) officials ensured Yonkers City School District (District) employees’ separation payments and health insurance buyouts were accurate.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/yonkers-city-2024-36.pdfSagaponack Common School District - Fund Balance Management (2018M-53)
… (Board) appropriately managed the Sagaponack Common School District’s (District’s) fund balance. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/13/sagaponack-common-school-district-fund-balance-management-2018m-53Sayville Union Free School District - Purchasing (2019M-69)
… vendor. District officials disagreed with certain aspects of our findings and recommendations but indicated they have begun to implement corrective action. Appendix B includes our comments on issues raised in the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/sayville-union-free-school-district-purchasing-2019m-69Brunswick Central School District - Online Banking (2020M-6)
… - pdf] Audit Objective Determine whether the Board and District officials ensured online banking transactions were … accessed nonbusiness websites although it is prohibited by District policy. District officials did not provide IT …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/brunswick-central-school-district-online-banking-2020m-6Canajoharie Central School District – Financial Condition and Extra-Classroom Activity Fund (2015M-339)
… (5 percent) over these years. The District’s retirement contribution reserve was overfunded by more than $445,000 (33 … by New York State Real Property Tax Law, ranging from 6.9 percent to 8.3 percent of the ensuing year’s … Ensure the balance retained in the District’s retirement contribution reserve is reasonable. Reduce excess fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/canajoharie-central-school-district-financial-condition-and-extraAppointment of Claims Auditor – Improving the Effectiveness of Your Claims Auditing Process
… a position with claims auditing responsibilities. When a claims auditing official is appointed, the governing … the officer responsible for preparing and signing checks. After the claims auditing official has audited claims, it is …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appointment-claims-auditorSeymour Public Library District – Over-the-Counter Cash Receipts (2015M-102)
… April 27, 2015. Background The Seymour Public Library District is located in the City of Auburn, Cayuga County and … and Fleming that are within the Auburn Enlarged City School District. The Library is governed by an elected …
https://www.osc.ny.gov/local-government/audits/library/2015/07/24/seymour-public-library-district-over-counter-cash-receipts-2015m-102Adirondack Central School District – Information Technology (2022M-61)
Determine whether Adirondack Central School District (District) officials implemented adequate information technology (IT) controls over the District’s network to help safeguard personal, private, and sensitive information (PPSI).
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/adirondack-2022-61.pdfCohoes City School District – Medicaid Reimbursements (2022M-107)
Determine whether the Cohoes City School District (District) maximized Medicaid reimbursements by submitting claims for all services provided to Medicaid eligible students with signed parental consent forms.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/cohoes-city-school-district-2022-107.pdfLynbrook Union Free School District – Purchasing (2022M-17)
Determine whether the Lynbrook Union Free School District (District) purchasing agent ensured staff followed the District’s purchasing policy for goods and services not subject to competitive bidding.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/lynbrook-2022-17.pdfDryden Central School District – Information Technology (2020M-106)
Determine whether the Dryden Central School District’s (District) Board of Education (Board) and District officials adequately safeguarded personal, private and sensitive information (PPSI) from abuse or loss.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/dryden-2020-106.pdfDistribution of Utility Arrears in New York State
… in the New York State Enacted Budget for State Fiscal Year 2022-23 to provide relief on these liabilities. More … of Labor announced that the State had lost over 1.7 million private sector jobs, resulting in the State’s … to 1.3 million and the total amount owed rose to $1.7 billion. In the first quarter of 2022, the number of …
https://www.osc.ny.gov/reports/distribution-utility-arrears-new-york-stateGreater Johnstown School District - Payroll (2018M-267)
… report - pdf] Audit Objective Determine whether employee salaries and wages were accurately paid. Audit Results … ensured employees were accurately paid their approved salaries and wages. We reviewed all payroll records for 35 employees who were paid approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/greater-johnstown-school-district-payroll-2018m-267Alfred-Almond Central School District - Financial Management (2019M-131)
Determine whether the Board and District officials properly managed fund balance.
https://www.osc.ny.gov/files/local-government/audits/pdf/alfred-almond-2019-131.pdfOdessa-Montour Central School District – Fuel Inventory (2019M-164)
Determine whether District officials adequately safeguarded and accounted for fuel purchases.
https://www.osc.ny.gov/files/local-government/audits/pdf/odessa-montour-2019-164.pdfWalton Central School District - Fund Balance (2019M-209)
Determine whether the Board and District officials properly managed fund balance.
https://www.osc.ny.gov/files/local-government/audits/pdf/walton-2019-209.pdfSidney Central School District - Financial Management (2019M-243)
Determine whether the Board and District officials properly managed fund balance.
https://www.osc.ny.gov/files/local-government/audits/pdf/sidney-2019-243.pdfTri-Valley Central School District - Financial Management (2020M-17)
Determine whether the Board and District officials properly managed fund balance.
https://www.osc.ny.gov/files/local-government/audits/pdf/tri-valley-2020-17.pdfMoravia Central School District - Fuel Inventory (2019M-183)
Determine whether District officials adequately safeguarded and accounted for fuel purchases.
https://www.osc.ny.gov/files/local-government/audits/pdf/moravia-2019-183.pdfMargaretville Central School District – Financial Management (2020M-46)
Determine whether the Board and District officials effectively managed fund balance.
https://www.osc.ny.gov/files/local-government/audits/pdf/margaretville-2020-46.pdf