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Cato-Meridian Central School District – Procurement of Professional Services (2016M-13)
… January 8, 2016. Background The Cato-Meridian Central School District is located in the Towns of Cato, Conquest, … CatoMeridian Central School District Procurement of Professional Services 2016M13 …
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)
… Purpose of Audit The purpose of our audit was to assess the Monroe 2-Orleans Board of Cooperative Educational Services’ … period July 1, 2013 through March 4, 2015. Background The Monroe 2-Orleans Board of Cooperative Educational Services … maintains a main campus in the Village of Spencerport, Monroe County, and satellite campuses throughout Monroe and …
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)
… District’s financial operations and use of fund balance for the period of July 1, 2011 through June 30, 2013. … seven-member Board of Education. District expenditures for the 2012-13 fiscal year totaled $33 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/new-hyde-park-garden-city-park-union-free-school-district-financialCommack Union Free School District – Financial Condition and Fuel Inventory (2015M-90)
… The Commack Union Free School District is located in the Towns of Huntington and Smithtown, Suffolk County. The … The District experienced large operating surpluses in 2011-12 and 2012-13 because it overestimated expenditures in its adopted budgets. From 2011-12 through 2013-14, only …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/commack-union-free-school-district-financial-condition-and-fuel-inventoryElmsford Union Free School District – IT Asset Management (S9-22-9)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … IT assets or maintain complete IT inventory records. As a result, officials cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. We …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/elmsford-union-free-school-district-it-asset-management-s9-22-9Gilboa-Conesville Central School District – Fund Balance Management (2022M-175)
… taxpayers and the District levied more taxes than needed to fund operations. The Board overestimated appropriations … limit in each of the last three fiscal years by 3.1 to 12.8 percentage points. Reserves totaling $2.4 million … budgets and appropriate fund balance only when needed to fund operations. Reduce surplus fund balance to comply …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/gilboa-conesville-central-school-district-fund-balance-management-2022mAuburn Enlarged City School District – Employee Compensation and Benefits (2017M-153)
… Purpose of Audit The purpose of our audit was to review the District’s employee compensation and benefits transactions with the aid of computer-assisted auditing techniques for the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/auburn-enlarged-city-school-district-employee-compensation-and-benefitsEdgemont Union Free School District – Procurement of Professional Services (2016M-126)
… to determine when they should use competition, such as an RFP process or written or verbal quotes. Key Recommendations … services using a competitive method, such as an RFP process, and ensure that District staff solicit …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/edgemont-union-free-school-district-procurement-professional-servicesEast Moriches Union Free School District -- Budget Review (B7-16-3)
… Background The East Moriches Union Free School District is located in Suffolk County. Pursuant to Chapter 354 of the … with the fiscal year during which the local government is authorized to issue obligations and for each subsequent …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/east-moriches-union-free-school-district-budget-review-b7-16-3East Meadow Union Free School District – Financial Condition (2015M-332)
… the same three-year period. The workers’ compensation reserve fund and the unemployment insurance reserve fund are overfunded. Key Recommendations Revise the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/east-meadow-union-free-school-district-financial-condition-2015m-332Western Suffolk Board of Cooperative Educational Services – Budget Transfers and Confirming Purchase Orders (2016M-218)
… review BOCES’ budget transfer and purchase order processes for the period July 1, 2014 through November 30, 2015. … boards of its component districts. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $160.4 … are making excessive use of miscellaneous budget codes for expenditures. Of the claims we reviewed, 12 percent were …
https://www.osc.ny.gov/local-government/audits/boces/2016/09/30/western-suffolk-board-cooperative-educational-services-budget-transfers-andChateaugay Central School District – Nonresident Homeless Student State Aid (2023M-153)
… pdf] Audit Objective Determine whether Chateaugay Central School District (District) officials claimed State aid for … Determine whether Chateaugay Central School District District officials claimed State aid for …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/chateaugay-central-school-district-nonresident-homeless-student-state-aidTown of Southampton-Peconic Bay Community Preservation Fund (P7-23-21
… the Peconic Bay Community Preservation Fund (CPF) to ensure that all collections were properly supported, … Of the 82 deposits totaling $224.4 million made to the CPF bank account during the audit period, we reviewed … disbursements were adequately supported and approved prior to payment. Of the $8.8 million in PILOTs we reviewed, all …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-southampton-peconic-bay-community-preservation-fund-p7-23-21Corning City School District – Claims Auditing (2023M-105)
… – pdf] Audit Objective Determine whether the Corning City School District (District) claims auditor properly … Determine whether the Corning City School District District claims auditor properly audited …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/corning-city-school-district-claims-auditing-2023m-105DiNapoli: Tax Cap Set at 2% in 2024
… fiscal year, according to data released today by State Comptroller Thomas P. DiNapoli. This figure affects tax … their budgets for the coming year.” In accordance with state law, DiNapoli’s office calculated the 2024 inflation … fiscal year according to data released today by State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-tax-cap-set-2-percent-2024West Islip Union Free School District – Financial Management (2022M-40)
… the West Islip Union Free School Districts District Board of Education Board reasonably and transparently managed …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/west-islip-union-free-school-district-financial-management-2022m-40Weedsport Central School District – Procurement and Claims Audit (2021M-199)
… service providers. District officials paid $687,418 to two professional service providers without entering into a … and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/weedsport-central-school-district-procurement-and-claims-audit-2021m-199Franklin Central School District – Information Technology (2022M-19)
… user accounts, periodically compare installed software to an authorized software inventory or develop an IT contingency plan. In addition to finding sensitive information technology control weaknesses, which we communicated confidentially to officials, we found that: Nine of the District’s network …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/franklin-central-school-district-information-technology-2022m-19Fonda-Fultonville Central School District – Reserves Management (2021M-157)
… complete report - pdf ] Audit Objective Determine whether the Board of Education (Board) properly managed reserve funds. Key Findings The Board did not properly fund, use or manage reserve funds … Determine whether the Board of Education Board properly managed reserve funds …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/fonda-fultonville-central-school-district-reserves-management-2021m-157East Rockaway Union Free School District – Extra-Classroom Activity Funds (2020M-85)
… is meant to be a learning experience for student club members. By not properly managing ECA finances, students … records including duplicate press-numbered receipts, club ledgers and activity logs and prepare profit and loss …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/15/east-rockaway-union-free-school-district-extra-classroom-activity-funds