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Local Government Publications
… View reports and publications issued by Division of Local Government and School Accountability …
https://www.osc.ny.gov/local-government/publicationsNew Hyde Park-Garden City Park Union Free School District - Bank Reconciliations (2018M-80)
New Hyde Park-Garden City Park Union Free School District - Bank Reconciliations (2018M-80)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2018-new-hyde-park-garden-city-park.pdfPine Plains Central School District - Internal Controls Over Select Financial Activities (2018M-52)
Pine Plains Central School District - Internal Controls Over Select Financial Activities (2018M-52)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2018-pine-plains.pdfBainbridge-Guilford Central School District – Network User Accounts (2021M-118)
Determine whether Bainbridge-Guilford Central School District (District) officials adequately managed network user accounts.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/bainbridge-guilford-2021-118.pdfPlainedge Union Free School District – Financial Condition and Extra-Classroom Activity Funds (2017M-189)
Plainedge Union Free School District – Financial Condition and Extra-Classroom Activity Funds (2017M-189)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2018-plainedge.pdfJefferson Central School District – Procuring Services (2021M-42)
Determine whether Jefferson Central School District (District) officials sought competition when procuring services.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/jefferson-central-2021-42.pdfTiconderoga Central School District – Transportation State Aid and Extra-Classroom Activity Funds (2017M-182)
Ticonderoga Central School District – Transportation State Aid and Extra-Classroom Activity Funds (2017M-182)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2017-ticonderoga.pdfStaying Ahead of the Curve: School Districts Responding to Fiscal Challenges - Regional Profiles
Staying Ahead of the Curve: School Districts Responding to Fiscal Challenges - Regional Profiles
https://www.osc.ny.gov/files/local-government/publications/pdf/regionalprofiles.pdfRomulus Central School District - Financial Condition Management and State Transportation Aid (2018M-136)
Romulus Central School District - Financial Condition Management and State Transportation Aid (2018M-136)
https://www.osc.ny.gov/files/local-government/audits/pdf/romulus.pdfBerne-Knox-Westerlo Central School District - Monthly Records and Reports (2018M-82)
… ensure bank reconciliations are presented to the Board in a timely manner. District officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/20/berne-knox-westerlo-central-school-district-monthly-records-and-reportsPort Jefferson Union Free School District - Claims Processing (2018M-055)
… $2,705 to determine whether the claims audit process in place had verified they were properly supported, audited …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/port-jefferson-union-free-school-district-claims-processing-2018m-055Frontier Central School District - Procurement of Professional Services (2018M-98)
… whether the District procured professional services in accordance with Board policies and applicable statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/frontier-central-school-district-procurement-professional-services-2018mWestfield Academy and Central School District - Financial Management (2018M-67)
… Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/westfield-academy-and-central-school-district-financial-management-2018mHampton Bays Union Free School District - Claims Processing (2018M-68)
… containing confirming purchase orders. The purchasing agent approved 34 percent of the purchases tested, or 74 … a policy governing employees’ use of the District’s Amazon Prime (Amazon) account. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/hampton-bays-union-free-school-district-claims-processing-2018m-68Greenburgh-North Castle Union Free School District - Financial Management (2018M-108)
… may be impacted due to decreased enrollment, resulting in decreased revenues. District officials did not: Perform budget transfers resulting in appropriations exceeding budgeted line items averaging …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/02/greenburgh-north-castle-union-free-school-district-financial-managementFort Plain Central School District - Claims Audit Process (2018M-50)
… were properly audited and approved prior to payment and in a timely manner. Noteworthy Achievements Due to the … were properly audited and approved prior to payment and in a timely manner. There were no recommendations as a result …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/fort-plain-central-school-district-claims-audit-process-2018m-50Fort Ann Central School District - Fund Balance Management (2018M-119)
… Recommendations Ensure that the District’s fund balance is in compliance with statutory limits and use surplus funds as …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/05/fort-ann-central-school-district-fund-balance-management-2018m-119Plainview-Old Bethpage Central School District - Retiree Health Insurance (2018M-148)
… complete report - pdf] Audit Objective Determine whether the District is paying health insurance premiums for deceased retirees or their dependents. Key Findings The District did not pay health insurance premiums for … Establish a process to periodically monitor the status of all retirees and their spouses and dependents receiving …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/21/plainview-old-bethpage-central-school-district-retiree-health-insuranceOyster Bay-East Norwich Central School District - Information Technology (2018M-22)
… information (PPSI)1 maintained on the District’s financial server was adequately protected from unauthorized access, use …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/oyster-bay-east-norwich-central-school-district-information-technologyHudson Falls Central School District - Retiree Insurance Contributions (2018M-18)
… - pdf] Audit Objective Determine whether retiree health insurance contributions were accurately billed, collected, … adequate procedures to ensure that retiree health insurance contributions were accurately billed, collected, … approximately $241,880 and found that retiree health insurance payments were deposited intact, timely and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/hudson-falls-central-school-district-retiree-insurance-contributions