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Harborfields Central School District – Information Technology Asset Management (2024M-9)
Determine whether Harborfields Central School District (District) officials appropriately tracked, inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/harborfields-central-school-district-2024-9.pdfLiberty Central School District – Information Technology (2022M-73)
Determine whether the Liberty Central School District(District) Board of Education (Board) and District officials adequately safeguarded computerized data from unauthorized use, access and loss.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/liberty-central-school-district-2022-73.pdfState Comptroller DiNapoli Releases State Audits
… New York State Comptroller Thomas P. DiNapoli announced today that the following audits have been issued: Office of Temporary and Disability Assistance: National … with the federal requirements for securing directory data. Auditors found that the office is fully compliant with 23 of …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-state-auditsNew 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-financialPelham Union Free School District – Reserve Funds (2015M-366)
… reserve fund balance increased by more than $2.2 million from fiscal year 2011-12 to fiscal year 2014-15. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/pelham-union-free-school-district-reserve-funds-2015m-366Iroquois Central School District – Financial Condition (2014M-22)
… to examine the District’s financial management practices for the period of July 1, 2009 through November 22, 2013. Background The Iroquois Central School District is located in the Towns of Aurora, Elma, Lancaster, Marilla and Wales in …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/iroquois-central-school-district-financial-condition-2014m-22North Babylon Union Free School District – Financial Condition (2016M-32)
… The North Babylon Union Free School District is located in the Town of Babylon, Suffolk County. The District, which … District officials employed budgeting practices resulting in fund balance appropriations that were not needed. The … calculations or justifications for the funding levels in the reserves. The District maintained balances in two …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/north-babylon-union-free-school-district-financial-condition-2016m-32Nanuet Union Free School District – Payroll (2015M-287)
… do not require pre-approval of overtime or the use of alternate work schedules to reduce the need for overtime. The … overtime incurred. Consider cost saving measures such as alternate work schedules to help reduce overtime costs. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/nanuet-union-free-school-district-payroll-2015m-287Office of Operations: 2024 Virtual Fall Conference
… rules refresher Overview of frequently asked questions (FAQ) with answers Reminders and best practices Travel …
https://www.osc.ny.gov/state-agencies/outreach/office-operations-2024-virtual-fall-conferenceHendrick Hudson Central School District – Financial Condition (2013M-241)
… has decreased significantly over the past five years, from $8.5 million beginning in 2009 to $4.6 million in 2013, … is not currently in fiscal stress. The decline resulted from the District’s planned operating deficits and planned use of moneys from its tax stabilization reserve. Key Recommendation There …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/hendrick-hudson-central-school-district-financial-condition-2013m-241Washingtonville Central School District – Financial Condition (2017M-129)
… The Washingtonville Central School District is located in the Town of Blooming Grove and includes the Village of … of the Towns of Cornwall, Hamptonburgh and New Windsor in Orange County. The District is governed by an elected … The Board’s adopted budgets overestimated appropriations in the 2012-13 through 2015-16 fiscal years, and appropriated …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/washingtonville-central-school-district-financial-condition-2017m-129Opinion 92-33
… FUNDS -- Publicity Fund (maximum amount appropriated to in town); (expenditures to fund contract with chamber of commerce) PARK DISTRICTS -- … may establish a publicity fund and appropriate up to $3,000 annually therefor. The annual appropriation may be …
https://www.osc.ny.gov/legal-opinions/opinion-92-33Oversight of Registration, Licensing, and Inspection of Radioactive Materials Facilities and Radiation Equipment Facilities (Follow-Up) (2023-F-28)
To determine the extent of the four recommendations included in our initial audit report, Oversight of Registration, Licensing, and Inspection of Radioactive Materials Facilities and Radiation Equipment Facilities (2019-S-64).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f28.pdfRome City School District – Financial Management (2015M-215)
… 2015. Background The Rome City School District is located in the City of Rome and the Towns of Annsville, Lee, Verona and Western in Oneida County. The District, which operates nine schools … fiscal year-end, rather than including the transfers in the proposed budget. Key Recommendations Discontinue …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/rome-city-school-district-financial-management-2015m-215Churchville-Chili Central School District – Financial Management (2015M-354)
… Purpose of Audit The purpose of our audit was to evaluate the … from fiscal years 2012-13 through 2014-15. However, when adding back unused appropriated fund balance, the … reserve, specific funding and expenses of the reserves to date, as required by the reserve funds policy. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/churchville-chili-central-school-district-financial-management-2015m-354Canisteo-Greenwood Central School District – Financial Management (2016M-362)
… allowed unrestricted fund balance to exceed the statutory limit for the past three fiscal years by an average of $2.7 … Develop a written reserve fund policy indicating how much money will be reserved, how each reserve will be funded …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/canisteo-greenwood-central-school-district-financial-management-2016m-362East Bloomfield Central School District – Online Banking (2016M-14)
… Purpose of Audit The purpose of our audit was to determine if online banking transactions were safeguarded … as specified in Board policy. Designate one computer to be strictly dedicated for online banking transactions. … adding a second log-on security feature such as a token to provide an extra level of assurance though two-factor …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/east-bloomfield-central-school-district-online-banking-2016m-14Constitutional Debt Limit
… In New York State, there are limits to how much debt a local government …
https://www.osc.ny.gov/local-government/resources/constitutional-debt-limitHudson City School District – Grant Administration (2013M-324)
… Background The Hudson City School District is located in Columbia County. The District is governed by the Board of … disbursements and that such disbursements are made in accordance with the grant requirement guidelines. Ensure … documented, accurately allocated and correctly reported in accordance with grant-funding criteria. … Hudson City …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/hudson-city-school-district-grant-administration-2013m-324Forestville Central School District - Information Technology (2019M-170)
… and application user accounts were not properly managed. In addition, sensitive information technology control …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/forestville-central-school-district-information-technology-2019m-170