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Greenwood Lake Union Free School District – Procurement and Claims Processing (2021M-147)

Determine whether Greenwood Lake Union Free 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/2021/pdf/greenwood-lake-2021-147.pdf

Wainscott Common School District - Financial Condition (2018M-237)

… Appendix B includes our comments on issues raised in the District’s response letter. … Determine whether the …

https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/wainscott-common-school-district-financial-condition-2018m-237

Garrison Union Free School District – Information Technology (2023M-127)

Determine whether Garrison Union Free School District (District) officials secured the District’s network user accounts, established physical controls and maintained inventory records for information technology (IT) equipment, and developed an IT contingency plan.

https://www.osc.ny.gov/files/local-government/audits/2024/pdf/garrison-union-free-school-district-2023-127.pdf

Canton Central School District - Claims Audit Process (2018M-186)

… was required to conduct an independent and thorough audit of the claims. The claims auditor did not audit and approve any of the 38 scholarship payments paid totaling $9,485 for …

https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/canton-central-school-district-claims-audit-process-2018m-186

Newark School District Public Library – Board Oversight (2014M-54)

… to disburse payroll by accessing the Library’s bank account and withdrawing enough funds to cover payroll, … payroll vendor to access the Library’s bank account. … Newark School District Public Library Board …

https://www.osc.ny.gov/local-government/audits/library/2014/06/20/newark-school-district-public-library-board-oversight-2014m-54

Niskayuna Central School District – Capital Improvement Fund (2019M-134)

Determine whether District officials properly established, monitored and accounted for the capital improvement project.

https://www.osc.ny.gov/files/local-government/audits/pdf/niskayuna-2019-134.pdf

Cheektowaga-Maryvale Union Free School District - Continuing Education (2019M-123)

Determine whether District officials properly accounted for the Continuing Education Department’s (Department) financial activity.

https://www.osc.ny.gov/files/local-government/audits/pdf/cheektowaga-maryvale-2019-123.pdf

City of Yonkers – Budget Review (B23-6-5)

… settlements. Three of the District’s CBAs expired June 30, 2021 and one of the District’s CBAs expires June 30, 2022. …

https://www.osc.ny.gov/local-government/audits/city/2023/05/16/city-yonkers-budget-review-b23-6-5

Grand Island Central School District – Network Access and Application User Permissions (2022M-120)

Determine whether Grand Island Central School District (District) officials adequately secured access to the network and properly managed user permissions in financial and student information applications.

https://www.osc.ny.gov/files/local-government/audits/2022/pdf/grand-island-central-school-district-2022-120.pdf

Nanuet Union Free School District – Network User Accounts and Information Technology Contingency Plan (2022M-135)

Determine whether Nanuet Union Free School District (District) officials ensured network user accounts were needed and whether officials adopted an adequate Information Technology (IT) contingency plan.

https://www.osc.ny.gov/files/local-government/audits/2022/pdf/nanuet-union-free-school-district-2022-135.pdf

Facilities 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-review

Genesee Valley Central School District - Financial Management (2019M-231)

… Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will … comprehensive written reserve fund policy, including plans for the use of reserves in accordance with applicable …

https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/genesee-valley-central-school-district-financial-management-2019m-231

Alfred-Almond Central School District - Financial Management (2019M-131)

… Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …

https://www.osc.ny.gov/local-government/audits/school-district/2019/09/06/alfred-almond-central-school-district-financial-management-2019m-131

Monroe-Woodbury Central School District - Extra-Classroom Activities (2019M-197)

… use. The check amounts ranged from $300 to $900 which were all over the $100 limit established by the New York State … Maintain records, supporting documentation and ledgers for all receipts and disbursements. District officials generally …

https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/monroe-woodbury-central-school-district-extra-classroom-activities-2019m

Lewiston-Porter Central School District - Payroll (2018M-246)

Determine if the District accurately compensated employees

https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/lewiston-porter-central-school-district-payroll-2018m-246

Tupper Lake Central School District – Records and Reports (2021M-14)

Determine whether complete, accurate and timely accounting records and reports were maintained to allow Tupper Lake Central School District (District) officials to effectively manage the District’s financial operations and capital projects.

https://www.osc.ny.gov/files/local-government/audits/2021/pdf/tupper-lake-2021-14.pdf