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Monticello Central School District - Fund Balance Management (2020M-2)

Determine whether the Board and District officials properly managed the general funds fund balance

https://www.osc.ny.gov/local-government/audits/school-district/2020/04/10/monticello-central-school-district-fund-balance-management-2020m-2

Livingston Manor Central School District - Cost-Effective Expenditure Control (2018M-205)

… $326,000 over the previous three years. The Board shared sports programs with other districts to ensure their students … classroom by providing select special education services in-house. Key Recommendations Periodically analyze shared … potential for offering select special education services in-house. Formalize any shared services agreements with the …

https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/livingston-manor-central-school-district-cost-effective-expenditure

East Irondequoit Central School District - Financial Management (2019M-28)

… fund balance as a financing source, improperly booking $3.6 million in encumbrances and improperly reserving …

https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/east-irondequoit-central-school-district-financial-management-2019m-28

Stockbridge Valley Central School District - Information Technology (2019M-13)

… acceptable use policy (AUP). District officials did not disable unneeded user accounts in a timely manner. District … employees’ computer use to ensure compliance with the AUP. Disable user accounts as soon as they are no longer needed. …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/stockbridge-valley-central-school-district-information-technology-2019m

Hamburg Central School District - Continuing Education (2019M-11)

… report - pdf] Audit Objective Determine whether the District’s continuing education cash receipts are properly … were not properly segregated or monitored. The Board and District officials have not established written policies and … the continuing education cash receipts process. The District does not have assurance all continuing education …

https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/hamburg-central-school-district-continuing-education-2019m-11

Cincinnatus Central School District – Procurement (2021M-111)

Determine whether Cincinnatus Central School District (District) officials sought competition to procure goods and services not subject to competitive bidding requirements.

https://www.osc.ny.gov/files/local-government/audits/2021/pdf/cincinnatus-2021-111.pdf

Central Islip Union Free School District - Claims Audit Process (2018M-170)

… Key Finding The claims auditor approved 33 of 50 claims (66 percent) totaling $114,333 without documentation to …

https://www.osc.ny.gov/local-government/audits/school-district/2018/10/12/central-islip-union-free-school-district-claims-audit-process-2018m-170

Monroe-Woodbury Central School District - Extra-Classroom Activities (2019M-197)

… recording and disbursing funds. Key Findings The Board and District officials did not ensure procedures governing ECA … and ledgers for all receipts and disbursements. District officials generally agreed with our recommendations …

https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/monroe-woodbury-central-school-district-extra-classroom-activities-2019m

Deposit Central School District - Financial Condition (2018M-204)

… took action to effectively manage the financial condition of the general and cafeteria funds. Key Findings District … offer programs in-house when it is cost-effective to do so. District officials should examine ways to gain more … our comments on issues raised in the District’s response letter. … Determine whether District officials took action to …

https://www.osc.ny.gov/local-government/audits/school-district/2019/02/08/deposit-central-school-district-financial-condition-2018m-204

DeRuyter Central School District - Information Technology (2019M-175)

… employees’ personal Internet browsing and their use of social media on District computers. Provide IT security … to the network and the student information system software application (SIS) based on job duties. Disable … to ensure users only have the permissions needed for their job duties and disable any unneeded user accounts. …

https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/deruyter-central-school-district-information-technology-2019m-175

Middleburgh Central School District - Information Technology (2019M-115)

… potential abuse or loss. Key Findings District officials did not adequately manage user accounts and their user … these rights. In two instances, officials did not know why the users had excessive permissions. Officials did not … District officials agreed with our recommendations and have initiated or indicated they planned to initiate …

https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/middleburgh-central-school-district-information-technology-2019m-115

New York State Health Insurance Program – Payments by CVS Health for Pharmacy Services for Ineligible Members

… eligibility and enrollment records for NYSHIP members in the New York Benefits Eligibility and Accounting System (NYBEAS). Typically, organizations that participate in NYSHIP (e.g., State agency, local government, and school … Administrators (HBA) that process eligibility transactions in NYBEAS. Civil Service sends CVS Health daily files of …

https://www.osc.ny.gov/state-agencies/audits/2021/09/29/new-york-state-health-insurance-program-payments-cvs-health-pharmacy-services-ineligible

Le Roy Central School District – Reserve Funds (2022M-110)

Determine whether the Le Roy Central School District (District) Board of Education (Board) and District officials properly established and used reserve funds and maintained them at reasonable levels.

https://www.osc.ny.gov/files/local-government/audits/2022/pdf/le-roy-central-school-district-2022-110.pdf

Royalton-Hartland Central School District – Information Technology Contingency Planning (2021M-4)

Determine whether the Royalton-Hartland Central School District (District) has an information technology (IT) contingency plan that is periodically evaluated, updated as necessary, and disseminated to appropriate District personnel.

https://www.osc.ny.gov/files/local-government/audits/2021/pdf/royalton-hartland-2021-4.pdf

South Colonie Central School District - Allocation of Personnel Costs (2020M-10)

Determine if District officials accurately allocated personnel costs between District and State grant activities.

https://www.osc.ny.gov/files/local-government/audits/pdf/south-colonie-2020-10.pdf

East Moriches Union Free School District – Budget Review (B7-14-3)

… budget complies with the property tax levy limit set by statute Key Recommendations There are no recommendations in …

https://www.osc.ny.gov/local-government/audits/school-district/2014/04/01/east-moriches-union-free-school-district-budget-review-b7-14-3

Sayville Public Library – Treasurer (2016M-334)

… June 30, 2016. Background The Sayville Public Library is a school district public library located in the Town of … from the New York State Education Department’s Board of Regents in 1952, is governed by an elected five-member Board of Trustees. Operating …

https://www.osc.ny.gov/local-government/audits/library/2016/12/16/sayville-public-library-treasurer-2016m-334

Western Sullivan Public Library – Library Operations (2015M-156)

… of Audit The purpose of our audit was to examine the Library’s financial operations for the period July 1, 2013 … through March 27, 2015. Background The Western Sullivan Public Library is located in Sullivan County and serves the … provided and increase circulation … Western Sullivan Public Library Library Operations 2015M156 …

https://www.osc.ny.gov/local-government/audits/library/2015/10/23/western-sullivan-public-library-library-operations-2015m-156