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Clymer Central School District – Payroll (2023M-168)

… 16 employees’ pay. Paid five employees a total of $4,792 for retroactive raises that were not authorized by the Board … awards totaling $2,550 that they were not eligible for per the collective bargaining agreement requirements. Did not require written prior authorization for overtime work and made 12 overtime payments totaling …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/clymer-central-school-district-payroll-2023m-168

Roxbury Central School District - Health Insurance Buyouts (2019M-89)

… Consult with District legal counsel about the intent of the health insurance buyouts outlined in the CBAs and …

https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/roxbury-central-school-district-health-insurance-buyouts-2019m-89

Mount Pleasant Central School District – Information Technology User Accounts (2021M-31)

… District’s acceptable use policy (AUP). Adequately manage network user accounts. Sensitive information technology (IT) … include periodically reviewing user access and disabling network user accounts when access is no longer needed. Evaluate all existing network accounts, disable any deemed unnecessary and …

https://www.osc.ny.gov/local-government/audits/school-district/2021/07/16/mount-pleasant-central-school-district-information-technology-user

Lynbrook 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.pdf

Tax Exemption Administration In the Towns of Babylon, Brookhaven, Huntington, Islip and Smithtown (2019MR-1)

… in Suffolk County are properly administering select real property tax exemptions. Key Findings Assessors … in Suffolk County are properly administering select real property tax exemptions …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2019/09/20/tax-exemption-administration-towns-babylon-brookhaven-huntington-islip

Garrison Union Free School District – Financial Condition (2016M-108)

… The Garrison Union Free Central School District is located in the Town of Philipstown, Putnam County. The District, … Key Findings The District overestimated appropriations in the adopted budgets from 2010-11 through 2014-15. … limit. District officials retained excessive balances in four reserve funds. Key Recommendations Adopt budgets with …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/garrison-union-free-school-district-financial-condition-2016m-108

Eden Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-28)

… did not provide mental health training to any staff for the 2020-21 school year by September 15, 2020 as required … address recognition of the warning signs, whom to turn to for assistance, and how to access appropriate services. …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/eden-central-school-district-mental-health-training-component-new-york

Schalmont Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-35)

… Central School District (District) used District resources to provide the mental health component of the New York Safe … Violence in Education Act (SAVE Act) training requirement to staff. Key Findings The District did not provide mental health training as required to all staff for the 2020-21 school year by September 15, …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/schalmont-central-school-district-mental-health-training-component-new

Hamilton Central School District – School Lunch Fund Financial Condition (2016M-136)

… was to examine the school lunch fund’s financial condition for the period July 1, 2014 through February 25, 2016. … five-member Board of Education. Budgeted appropriations for the school lunch fund for the 2015-16 fiscal year totaled $269,000. Key Findings …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hamilton-central-school-district-school-lunch-fund-financial-condition

Oxford Academy and Central School District – Transportation Department Purchase and Service Contracts (2023M-2)

audit, oxford academy, school, transportation department purchases service contracts

https://www.osc.ny.gov/files/local-government/audits/2023/pdf/oxford-academy-and-central-school-district-2023-2.pdf

City of Yonkers – Separation Payments and Health Insurance Buyouts of Yonkers City School District Employees (2024M-36)

… calculations were accurate, reviewed or authorized. As a result, certain employees did not receive separation … $87,300 did not have the required proof of insurance on file. We also found buyout payments made to 10 employees (33 …

https://www.osc.ny.gov/local-government/audits/city/2024/07/26/city-yonkers-separation-payments-and-health-insurance-buyouts-yonkers-city-school

Town of Lorraine – Town Supervisor's Records and Reports (2025M-47)

… audit period to January 1, 2022 to review certain balance sheet accounts and reviewed the Town’s 2020 through 2024 … and the records. Provide the Board with monthly balance sheet reports that would have identified an imbalance between …

https://www.osc.ny.gov/local-government/audits/town/2025/08/08/town-lorraine-town-supervisors-records-and-reports-2025m-47

Valley Stream Central High School District – Payroll (2016M-19)

… audit was to review the District’s payroll transactions for the period July 1, 2014 through September 28, 2015. … nine-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year total approximately $108 million. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/valley-stream-central-high-school-district-payroll-2016m-19

Cambridge Central School District - Medicaid Reimbursements (2019M-109)

… for reimbursement. District officials generally agreed with our recommendations and indicated they planned to …

https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/cambridge-central-school-district-medicaid-reimbursements-2019m-109

Cooperstown Central School District – Financial Management (2024M-65)

… budgetary entries and could have used reserve funds to pay for related expenditures, but instead paid these expenditures …

https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cooperstown-central-school-district-financial-management-2024m-65

Low Income Home Energy Assistance Program – Federal Funding and New York

… Energy Assistance Program, commonly referred to as HEAP, is designed to assist income eligible households with their … the household and the presence of a household member who is under six years old, over 60 years old or permanently … gross monthly income limit for a one-person household is $3,473; the limit increases with household size up to a …

https://www.osc.ny.gov/reports/budget/fed-funding-ny/low-income-home-energy-assistance-program

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