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Raquette Lake UFSD - Business Office (2023M-151)
Determine whether the Raquette Lake Union Free School District (District) Board of Education (Board) and District officials provided effective oversight of the Business Office operations.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/raquette-lake-ufsd-2023m-151.pdfDryden Central School District - Cash Management (2020M-61)
To determine whether District officials maximized interest earnings.
https://www.osc.ny.gov/files/local-government/audits/pdf/dryden-2020-61.pdfAndes Central School District - Cafeteria Operations (2019M-26)
Determine whether District officials properly managed cafeteria operations.
https://www.osc.ny.gov/files/local-government/audits/pdf/andes-26.pdfGlens Falls Common School District - Cash Management (2019M-177)
Determine if District officials maximized interest earnings.
https://www.osc.ny.gov/files/local-government/audits/pdf/glens-falls-2019-177.pdfEast Ramapo Central School District – Textbook Audit Follow Up (2019M-171-F)
audit follow up, east ramapo, school
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/east-ramapo-central-school-district-2019-171-F.pdfEast Ramapo Central School District – Transportation Audit Follow Up (2019M-107-F)
audit follow up, east ramapo, school
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/east-ramapo-central-school-district-2019-107-F.pdfPoughkeepsie City School District - Payroll (2019M-110)
… total of $26,088 for 168.5 days of accrued leave above the carryover limit without Board approval. Key Recommendations … agreed with our recommendations and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/poughkeepsie-city-school-district-payroll-2019m-110Sag Harbor Union Free School District – Claims Auditing (2022M-174)
audit, school, sag harbor, claims auditing, 2022
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/sag-harbor-union-free-school-district-2022-174.pdfHawthorne Cedar Knolls Union Free School District – Financial Condition (2023M-4)
audit, hawthorne cedar knolls, school, financial condition
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/hawthorne-cedar-knolls-union-free-school-district-2023-4.pdfDiNapoli: Oswego Teacher Charged With Stealing Over $4,000 From CiTi BOCES
… the Center for Instruction Technology and Innovation (CiTi) BOCES. “William Fisher was supposed to help adults earn … position to take advantage of others.” Fisher worked for CiTi BOCES in the town of Mexico, NY. During an internal audit, CiTi BOCES found discrepancies with Fisher’s time sheets. …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-oswego-teacher-charged-stealing-over-4000-citi-bocesDiNapoli: Livingston County Woman Pleads Guilty to Stealing Over $25,000 in Her Deceased Mother's State Pension Payments
… Police Superintendent Steven G. James today announced that Patricia Chatley, 61, of Nunda, New York, pleaded guilty to … Police Superintendent Steven G James today announced that Patricia Chatley 61 of Nunda New York pleaded guilty to …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-livingston-county-woman-pleads-guilty-stealing-over-25000-her-deceased-mothers-state-pensionNorth Collins Central School District – Information Technology Equipment Inventory
audit, north collins, school, information technology, equipment, inventory
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/north-collins-central-school-district-2023-39.pdfPayments Allowed in Advance of Audit – Improving the Effectiveness of Your Claims Auditing Process
… district generally may, by resolution, authorize payment in advance for public utility services, postage, freight and … electric, gas, water, sewer and telephone services. 10 In addition, the governing board may generally establish … request reimbursement for the fund by submitting all bills or receipts for purchases made from the petty cash …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/payments-allowed-advance-auditHillside Public Library of New Hyde Park – Claims Processing (2017M-175)
… Board did not audit claims; instead, the Director reviewed and initialed the claims and then forwarded them to a Board-designated Trustee who … The Director did not approve 13 claims totaling $27,143, and quotes or purchase orders, invoices and receiving reports …
https://www.osc.ny.gov/local-government/audits/library/2017/12/08/hillside-public-library-new-hyde-park-claims-processing-2017m-175Plattsburgh City School District - Procurement (2019M-198)
… statutory requirements. Key Findings The Board-adopted purchasing policies were not updated and deficient. All 10 … million were procured in accordance with the District’s purchasing policies and statutory requirements. Of the 15 … totaling $56,624 were not procured in accordance with the purchasing policy. Of the services obtained from seven …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/plattsburgh-city-school-district-procurement-2019m-198Burnt Hills-Ballston Lake Central School District – Employee Benefit Plan Forfeited Funds (2023M-88)
audit, school, burnt hills-ballston lake
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/burnt-hills-ballston-lake-central-school-district-2023-88.pdfFacilities Planning Bureau Project Review
… Facilities Planning Bureau (Bureau) completes its review of projects in a timely manner and, if not, what the impacts … is responsible for the administration and enforcement of the New York State Uniform Fire Prevention and Building … to every facility owned or operated by districts or Boards of Cooperative Educational Services (BOCES) (collectively …
https://www.osc.ny.gov/state-agencies/audits/2019/02/04/facilities-planning-bureau-project-reviewOtselic Valley Central School District – Procurement (2022M-58)
Determine whether Otselic Valley Central School District (District) officials used a competitive process to procure goods and services not subject to competitive bidding.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/otselic-valley-2022-58.pdfGreenwich Central School District – Extra-Classroom Activities (2021M-20)
Determine whether Greenwich Central School District (District) officials adequately safeguarded extra-classroom activity (ECA) funds and collections and disbursements were properly accounted for.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/greenwich-central-2021-20.pdfHudson City School District – Information Technology (2020M-157)
Determine whether Hudson City School District (District) officials ensured information technology (IT) systems were adequately secured against unauthorized use, access and loss.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/hudson-city-2020-157.pdf