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Medina Central School District - Reserve Funds (2019M-165)
Determine whether the Board and District officials effectively managed the District’s reserve funds.
https://www.osc.ny.gov/files/local-government/audits/pdf/medina-2019-165.pdfDiNapoli: SED Needs To Improve Oversight of School Districts' English Language Learners Programs
… (22%) offered BE programs for all entitled students (Geneva, Mineola); Five districts (56%) had BE programs …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-sed-needs-improve-oversight-school-districts-english-language-learners-programsConnetquot Central School District - Financial Management (2019M-180)
Determine whether the Board and District officials effectively managed the Districts financial condition
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/01/connetquot-central-school-district-financial-management-2019m-180Pawling Central School District - Budgeting Practices and Reserves (2020M-4)
… the Board adopted budgets with reasonable estimates and reserves were used for their intended purposes. Key … the District’s six reserves, two were not used as intended and appear to be overfunded. Key Recommendations Adopt budgets with realistic estimates and discontinue the practice of appropriating fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/17/pawling-central-school-district-budgeting-practices-and-reserves-2020m-4Remsen Central School District - Claims Audit Process (2019M-86)
… is accurate, properly supported, for a valid purpose and in compliance with required statues and policies. District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/remsen-central-school-district-claims-audit-process-2019m-86City of Yonkers – Budget Review (B18-6-6)
… fiscal year are reasonable. Key Findings The Yonkers Public School District’s budget request is $604.8 million for …
https://www.osc.ny.gov/local-government/audits/city/2018/05/18/city-yonkers-budget-review-b18-6-6Belleville-Henderson Central School District - Information Technology (2019M-128)
… adopt a disaster recovery plan. District officials agreed with our recommendations and indicated they had already taken …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/11/belleville-henderson-central-school-district-information-technology-2019mOpinion 95-30
… bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Deposits and Investments (by public library) … opinions are superseded. You inquire as to the authority for public libraries to invest moneys raised by taxes, and … same manner as provided for securing deposits of public funds in General Municipal Law, §10 (General Municipal Law, …
https://www.osc.ny.gov/legal-opinions/opinion-95-30Facility Planning Bureau Project Review (Follow-Up)
… review, issues building permits. Per the State Education Law, Districts must obtain final approval from the Department …
https://www.osc.ny.gov/state-agencies/audits/2022/01/05/facility-planning-bureau-project-review-followRevenue Enhancement Ideas: Cash Management for Local Governments and School Districts
… identify vendors that offer early-payment discounts. For all other disbursements, determine the due date to ensure … inflow and even reduce costs. Ensure, when possible, that all cash is in interest-bearing accounts. Consider …
https://www.osc.ny.gov/local-government/publications/revenue-enhancement-ideas-cash-management-local-governments-and-school-districtsAmagansett Union Free School District - Procurement (2018M-206)
… complete report - pdf] Audit Objective Determine if the District procures goods and services in accordance with its … totaling $14,088 did not have the quotes as required by District policy. Key Recommendations Ensure District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/28/amagansett-union-free-school-district-procurement-2018m-206Hunter-Tannersville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-125)
Determine whether Hunter-Tannersville Central School District (District) officials adequately managed and monitored nonstudent network user accounts and developed a comprehensive written information technology (IT) contingency plan.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/hunter-tannersville-central-school-district-2022-125.pdfUnion Springs Central School District - Safeguarding of Personal, Private and Sensitive Information on Mobile Computing Devices (2022M-67)
Determine whether Union Springs Central School District (District) officials established adequate controls to safeguard personal, private and sensitive information (PPSI) on mobile computing devices (MCDs).
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/union-springs-2022-67.pdfSomers Central School District – User Accounts and Software Updates (2021M-153)
Determine whether Somers Central School District (District) officials established adequate controls over user accounts and software updates to help prevent unauthorized use, access and loss.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/somers-2021-153.pdfBeaver River Central School District – Collection of Real Property Taxes and Retiree Health Insurance Contributions (2021M-123)
Determine whether Beaver River Central School District (District) officials ensured that real property taxes and retiree health insurance contributions were properly collected, recorded and deposited.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/beaver-river-2021-123.pdfHoneoye Central School District - Information Technology (2019M-9)
Determine whether the Board and District officials effectively managed the District’s information technology (IT) assets.
https://www.osc.ny.gov/files/local-government/audits/pdf/honeoye-2019-9.pdfBrunswick Central School District - Online Banking (2020M-6)
Determine whether the Board and District officials ensured online banking transactions were appropriate and secure.
https://www.osc.ny.gov/files/local-government/audits/pdf/brunswick-2020-06.pdfMedina Central School District - Capital Projects (2019M-163)
Determine whether the Board and District officials properly managed the 2016 capital project Project
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-capital-projects-2019m-163Altmar-Parish-Williamstown Central School District - Financial Condition Management (2018M-258)
… by about 2 percentage points, or $609,000. Adopted budgets in 2015-16 and 2016-17 overestimated appropriations by more … unplanned operating surpluses totaling $3 million in two of the last three fiscal years. The debt service fund … they are maintained at reasonable levels. Use the funds in the debt service fund to pay the related debt service …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/altmar-parish-williamstown-central-school-district-financial-conditionNorwich City School District - Fund Balance Management (2018M-198)
Determine whether District officials adequately managed fund balance in the general fund.
https://www.osc.ny.gov/files/local-government/audits/pdf/norwich-198.pdf