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Greater Amsterdam School District – Capital Project (2022M-50)
Determine whether the Greater Amsterdam School District (District) Board of Education (Board) and officials properly managed the District’s capital project (project) that includes building improvements and safety upgrades.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/greater-amsterdam-2022-50.pdfCornwall Central School District – Information Technology (2021M-83)
Determine whether Cornwall Central School District (District) officials established adequate internal controls over the District’s user accounts and software updates to help prevent unauthorized use, access and loss.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/cornwall-2021-83.pdfState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … audits were issued. Fillmore Central School District – Credit Cards and Purchase Cards (Allegany County) Although … to show what was purchased. Hastings-on-Hudson Union Free School District – Information Technology (IT) …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits-0Odessa-Montour Central School District – Fuel Inventory (2019M-164)
… Recommendations Ensure written policies and procedures are in place to manage fuel inventories. Ensure accurate fuel …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/odessa-montour-central-school-district-fuel-inventory-2019m-164Distribution of Utility Arrears in New York State
… notice to make a payment, or to enter into an agreement to pay overdue bills in reasonable installments. In June 2020, … to reduce the number of utility customers that cannot pay their utility bills. Endnotes 1 New York State …
https://www.osc.ny.gov/reports/distribution-utility-arrears-new-york-stateSayville Union Free School District - Purchasing (2019M-69)
… action. Appendix B includes our comments on issues raised in the District’s response letter. … Determine whether …
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-6Questar III Board of Cooperative Educational Services – Purchasing (2015M-361)
… (BOCES) is an association of 22 component school districts in Columbia, Greene and Rensselaer Counties and one … million. Key Finding The BOCES procured goods and services in accordance with its policy and statutory requirements. Key …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/01/questar-iii-board-cooperative-educational-services-purchasing-2015m-361Saranac Central School District – Student State Aid (2023M-91)
Determine whether Saranac Central School District (District) officials properly claimed State aid for special education students who received services in 10-month public and summer placements.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/saranac-central-school-district-2023-91.pdfNew Rochelle City School District – Information Technology (2021M-142)
Determine whether New Rochelle City School District (District) officials established adequate controls over network and financial application user accounts to prevent unauthorized access, use and/or loss.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/new-rochelle-2021-142.pdfCanajoharie 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 … 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-extraOnteora Central School District – Procurement and Claims Auditing (2021M-216)
Determine whether Onteora Central School District (District) officials procured goods and services in a cost-effective manner and ensured claims were audited for accuracy and completeness.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/onteora-2021-216.pdfNew Lebanon Central School District – Network User Accounts (2021M-30)
Determine whether New Lebanon Central School District (District) officials established adequate internal controls over network user accounts to prevent unauthorized use, access and loss.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/new-lebanon-central-2021-30.pdfAppointment of Claims Auditor – Improving the Effectiveness of Your Claims Auditing Process
… or school district operations plays an important role in deciding whether or not the appointment of a claims … auditing responsibilities. When a claims auditing official is appointed, the governing board generally no longer performs the audit of claims function. When a …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appointment-claims-auditorGreater 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 … with our audit results. … Determine whether employee salaries and wages were accurately paid …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/greater-johnstown-school-district-payroll-2018m-267Seymour Public Library District – Over-the-Counter Cash Receipts (2015M-102)
… 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-102Opinion 91-1
… LAWS -- Competitive Bidding (cannot create exception for public work under county contract) -- Preemption (competitive … -- Competitive Bidding (cooperative bidding for public work) PUBLIC CONTRACTS -- Purchases Through County or … Municipal Law, §119-o[2][d], [h]; cf . Gallagher v Central School District No. 1 , 43 Misc 2d 360, 251 NYS2d 119, where …
https://www.osc.ny.gov/legal-opinions/opinion-91-1DiNapoli: One in Ten New York Households Suffer From Food Insecurity
… Approximately one in ten, or about 800,000, New York households experienced food insecurity at some point … economic need and instead accurately measure the true cost of living in our state and country. We stand with …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-one-ten-new-york-households-suffer-food-insecurityJohnsburg Central School District - Extra-Classroom Activity Funds (2018M-150)
… activities were not supported by adequate documentation. District employees did not submit any documentation to show … proper authorization and supporting documentation. District officials generally agreed with our recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/01/johnsburg-central-school-district-extra-classroom-activity-funds-2018mNorth Shore Central School District – Fuel Inventory (2017M-89)
… The North Shore Central School District is located in the Town of Oyster Bay in Nassau County. The District, … do not have sufficient information to ensure that the log is complete and accurate. Key Recommendations Ensure … maintain a running record of gallons dispensed on the fuel log. Reconcile the fuel log to inventory records. Any …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/north-shore-central-school-district-fuel-inventory-2017m-89