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Cato-Meridian Central School District – Procurement of Professional Services (2016M-13)
… The Cato-Meridian Central School District is located in the Towns of Cato, Conquest, Ira, Sterling and Victory in Cayuga County, the Towns of Granby and Hannibal in Oswego County, the Town of Lysander in Onondaga County and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/cato-meridian-central-school-district-procurement-professional-servicesMonroe 2-Orleans Board of Cooperative Educational Services – Software Management (2015M-56)
… Services maintains a main campus in the Village of Spencerport, Monroe County, and satellite campuses throughout …
https://www.osc.ny.gov/local-government/audits/boces/2015/09/04/monroe-2-orleans-board-cooperative-educational-services-software-management-2015mNew Hyde Park-Garden City Park Union Free School District – Financial Management (2014M-7)
… City Park Union Free School District is located in the Towns of Hempstead and North Hempstead in Nassau County. The District operates four schools with … Key Findings The District overestimated expenditures in its adopted budgets and then used $3.5 million of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/new-hyde-park-garden-city-park-union-free-school-district-financialCortland Enlarged City School District - Budget Review (B4-15-12)
… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the … Cortland Enlarged City School District Budget Review B41512 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/cortland-enlarged-city-school-district-budget-review-b4-15-12Commack Union Free School District – Financial Condition and Fuel Inventory (2015M-90)
… financial condition and controls over fuel inventory for the period July 1, 2013 through November 30, 2014. … with more than 6,900 students. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $183.2 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/commack-union-free-school-district-financial-condition-and-fuel-inventoryGeneral Brown Central School District – Financial Condition (2014M-216)
… and Watertown and the City of Watertown in Jefferson County. The District, which is governed by an elected … $21 million. Key Findings The Board has balanced recent budgets with appropriations of fund balance and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/24/general-brown-central-school-district-financial-condition-2014m-216Fonda-Fultonville Central School District – Reserves Management (2021M-157)
… conditions for reserve fund use and replenishment. Obtain voter approval to liquidate the liability reserve or fund the repair reserve, as required. Pass a required resolution to properly transfer $114,895 into the retirement …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/fonda-fultonville-central-school-district-reserves-management-2021m-157Somers Central School District – User Accounts and Software Updates (2021M-153)
… weaknesses were communicated confidentially to officials. In addition, officials did not: Periodically review all … prevent a serious interruption of services. Consequently, in the event of a system disruption due to a disaster, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/29/somers-central-school-district-user-accounts-and-software-updates-2021mNorth Syracuse Central School District – Professional Services (2022M-34)
… service providers without seeking competition. Used a request for proposals (RFP) process to select certain …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/29/north-syracuse-central-school-district-professional-services-2022m-34Minisink Valley Central School District – Medicaid Reimbursements (2022M-80)
… by submitting claims for all eligible Medicaid services provided. Key Findings The District did not maximize … reimbursements by claiming for all eligible Medicaid services provided. Claims were not submitted for reimbursement for at least 3,083 eligible services totaling $187,932. Had these services been claimed, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/minisink-valley-central-school-district-medicaid-reimbursements-2022m-80East Rochester Union Free School District – Procurement (2022M-56)
… District (District) officials procured goods and services in accordance with Board policies and applicable statutory … officials did not always procure goods and services in accordance with Board policies and applicable statutory requirements. Of the $1.88 million in purchases tested from 25 vendors, District officials did …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/east-rochester-union-free-school-district-procurement-2022m-56Little Flower Union Free School District – Fixed Assets (2022M-78)
… recorded and accounted for properly. A physical inventory check has not been performed since June 26, 2018. Poor fixed … recorded in the inventory records and assigned tag numbers. 37 assets that cost $25,496 are lost and unaccounted …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/little-flower-union-free-school-district-fixed-assets-2022m-78Union Springs Central School District - Safeguarding of Personal, Private and Sensitive Information on Mobile Computing Devices (2022M-67)
… personal, private and sensitive information (PPSI) on mobile computing devices (MCDs). Key Findings District … personal private and sensitive information PPSI on mobile computing devices MCDs …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/union-springs-central-school-district-safeguarding-personal-private-andLyons Central School District – Payroll 2022M-71
… officials ensured the District accurately paid employees’ salaries and wages. Key Findings District officials did not ensure employees’ salaries and wages were always paid accurately. As a result: … Ensure that employees are paid in accordance with approved salaries and/or applicable CBAs and that leave time is …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/lyons-central-school-district-payroll-2022m-71York Central School District – Financial Management (2022M-96)
… School District (District) Board of Education (Board) and District officials effectively managed fund balance. Key Findings The Board and District officials did not effectively manage fund … officials overestimated appropriations by $1.7 million and improperly encumbered $203,000. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-financial-management-2022m-96Baldwinsville Central School District – Fuel Inventory (2022M-106)
… (District) officials safeguarded and accounted for fuel inventory. Key Findings District officials did not … establish controls to safeguard and accurately account for fuel inventory, and the responsibility for managing fuel inventories was not clearly assigned. As a result, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/14/baldwinsville-central-school-district-fuel-inventory-2022m-106Penfield Central School District – Procurement (2022M-76)
… complete report – pdf] Audit Objective Determine whether Penfield Central School District (District) officials made … Determine whether Penfield Central School District District officials made …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/21/penfield-central-school-district-procurement-2022m-76Lynbrook Union Free School District – Medicaid Reimbursements (2022M-81)
… the Medicaid claims were properly filed, the District may have realized $10,107 in additional Medicaid reimbursements. … likely received services for which the District could have filed Medicaid reimbursement claims to reduce the … with our recommendations. Appendix B includes our comments on the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/lynbrook-union-free-school-district-medicaid-reimbursements-2022m-81Sodus Central School District – Software Management (2022M-64)
… had permissions that allowed the accounts’ users to install software on their computers without authorization. Of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/sodus-central-school-district-software-management-2022m-64Franklin Central School District – Information Technology (2022M-19)
… network and local user accounts and software and developed an information technology (IT) contingency plan. Key Findings … user accounts, periodically compare installed software to an authorized software inventory or develop an IT contingency plan. In addition to finding sensitive …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/franklin-central-school-district-information-technology-2022m-19