Search

Saranac 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.pdf

New 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.pdf

Fort Plain Central School District - Claims Audit Process (2018M-50)

… Achievements Due to the District’s well designed system of internal controls over claims processing, we performed … were being followed consistently. We reviewed 79 of the 4,439 claims totaling $122,475 and found that control … a timely manner. There were no recommendations as a result of this audit. …

https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/fort-plain-central-school-district-claims-audit-process-2018m-50

Tuckahoe Common School District - Financial Condition (2018M-191)

… percent of the subsequent year’s budgeted appropriations) in fund balance from fiscal years 2014-15 through 2016-17 …

https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-financial-condition-2018m-191

Onteora 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.pdf

New 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.pdf

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

… payments for the eight individuals working in the Pre-K program by tracing personnel costs to CBAs and payroll …

https://www.osc.ny.gov/local-government/audits/school-district/2020/04/03/south-colonie-central-school-district-allocation-personnel-costs-2020m-10

Opinion 2001-5

… a reward of up to $1,000 for information leading to the arrest and conviction of individuals for felonies and … NY 280). Section 176(31) of the Town Law provides that the board of fire commissioners of a fire district: [m]ay offer … dollars, to individuals for information leading to the arrest and conviction of any person or persons for felonies …

https://www.osc.ny.gov/legal-opinions/opinion-2001-5

Gates-Chili Central School District - Financial Management (2019M-53)

… - pdf] Audit Objective Determine whether the Board and District officials adopted realistic budgets and effectively … managed fund balance and reserves. Key Findings District officials circumvented the statutory limit on … three years despite having sufficient funds to finance the District’s increased costs. Key Recommendations Provide …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/gates-chili-central-school-district-financial-management-2019m-53

Fiscal Stress in School Districts: Common Themes for School Year 2018-19

This report summarizes results of school district scores for the 2018-19 fiscal school year (SY) and compares results to SYs 2016-17 and 2017-18.

https://www.osc.ny.gov/files/local-government/publications/pdf/common-themes-for-school-year-2018-19.pdf

Burnt Hills-Ballston Lake Youth Recreation Commission – Financial Activities (2017M-68)

… The purpose of our audit was to determine whether the Commission’s financial activities were properly recorded and … Background The Burnt Hills-Ballston Lake Youth Recreation Commission was established in 1973 by the Towns of Ballston, … the Burnt Hills-Ballston Lake Central School District. The Commission’s Board is currently composed of one member each …

https://www.osc.ny.gov/local-government/audits/joint-activity/2017/10/06/burnt-hills-ballston-lake-youth-recreation-commission-financial-activities

Village of Northville – Joint Youth Activity Program (2016M-339)

… operate youth development activities for children residing in the Village and the Towns of Northampton, Edinburg, Benson … for deposit. Key Recommendations Review bank statements in conjunction with a review of the bank reconciliations to …

https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/09/village-northville-joint-youth-activity-program-2016m-339

Who Is Responsible? – Travel and Conference Expense Management

… and accountability of travel and conference expenses in accordance with board policies: Management officials (or … communicated to all employees who travel on official business. The individual traveler, whether a rank-and-file …

https://www.osc.ny.gov/local-government/publications/travel-conference-expense/who-responsible

Middle Country Public Library – Treasurer (2015M-291)

… is a public office. Ensure that the Treasurer meets all requirements of a Library officer, including filing an …

https://www.osc.ny.gov/local-government/audits/library/2016/01/22/middle-country-public-library-treasurer-2015m-291

Baldwin Public Library – Payroll (2013M-335)

… the Library had effective internal controls over payroll for the period July 1, 2011 through June 30, 2013. Background … Union Free School District voters. Budgeted appropriations for the 2011-12 fiscal year were $3.8 million and $3.9 million for 2012-13. Key Finding The Library’s Business Manager …

https://www.osc.ny.gov/local-government/audits/library/2014/01/31/baldwin-public-library-payroll-2013m-335

Forestville Central School District - Information Technology (2019M-170)

… did not provide formalized IT security awareness training for individuals who used the District’s IT assets. Personal … guidelines. Develop comprehensive written procedures for managing network and application user accounts. District …

https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/forestville-central-school-district-information-technology-2019m-170

Waterloo Central School District - Financial Condition Management (2019M-137)

… - pdf] Audit Objective Determine whether the Board and District officials adequately managed the District’s financial condition. Key Findings District officials: Consistently adopted budgets that in … Determine whether the Board and District officials adequately managed the Districts financial …

https://www.osc.ny.gov/local-government/audits/school-district/2019/10/04/waterloo-central-school-district-financial-condition-management-2019m-137

Bay Shore Union Free School District - Procurement (2018M-212)

… before items were ordered and if competition was sought for goods and services not subject to competitive bidding. … Key Findings District officials did not: Seek competition for 16 of 20 professional service providers paid approximately $1.42 million. Obtain quotes for goods and services for 19 purchases totaling $70,634, as …

https://www.osc.ny.gov/local-government/audits/school-district/2018/01/11/bay-shore-union-free-school-district-procurement-2018m-212