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Town of Webb Union Free School District – Financial Management (2022M-53)
… fund balance increased to approximately 26 percent, as of June 30, 2021, exceeding the four percent statutory limit. Despite … the real property tax levy by 6.8 percent from 2017-18 through 2021-22 and levied more taxes than needed to fund …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/town-webb-union-free-school-district-financial-management-2022m-53Valhalla Union Free School District – Network User Accounts (2022M-26)
… accounts in order to help prevent unauthorized use, access and/or loss. Key Findings District officials did not adequately manage the District’s network user accounts to help prevent … 3, 2012, to September 3, 2021, and account for 15 percent of the District’s network user accounts. Ensured District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/valhalla-union-free-school-district-network-user-accounts-2022m-26East Moriches Union Free School District – Financial Condition Management (2022M-1)
… balance is enough to cover annual retirement contributions for nine years. Key Recommendations Develop and adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/east-moriches-union-free-school-district-financial-condition-managementTown of Franklinville – Procurement (2024M-56)
… to assist them in their procurement responsibilities. As a result, $827,000 or 41 percent of the $2 million in … the Board did not perform adequate claims audits. As a result, Town officials cannot ensure that goods and services …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-franklinville-procurement-2024m-56North Babylon Union Free School District – Online Banking (2023M-156)
… Union Free School District (District) officials ensured online banking transactions were appropriate and secure. Key Findings While we determined that online banking transactions were appropriate, the Board of … Law (GML) Section 5-a and must improve controls over online banking to ensure these transactions are secure. In …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/north-babylon-union-free-school-district-online-banking-2023m-156Farmingdale Union Free School District – Payroll (2024M-22)
… been avoided with adequate planning. We determined that the Board of Education (Board) and District officials: Did … did not have adequate information to properly monitor the overtime budget and expenditures. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/28/farmingdale-union-free-school-district-payroll-2024m-22East Meadow Union Free School – Overtime (2022M-118)
… complete report – pdf] Audit Objective Determine whether the East Meadow Union Free School District (District) officials properly approved, monitored and controlled the Facilities and Operations Department … worked by Department employees. The Department’s overtime costs were 97 percent of the District’s total overtime costs …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/east-meadow-union-free-school-overtime-2022m-118East Quogue Union Free School District – IT Asset Management (S9-22-8)
… technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not … to confirm they were inventoried. We found 20 percent of the sampled assets were not properly accounted for. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/east-quogue-union-free-school-district-it-asset-management-s9-22-8State Comptroller DiNapoli Releases School District Audits
… a current authorized user list. Sullivan County Board of Cooperative Educational Services (2021M-171) BOCES … to contract terms for separation payments or obtain Board of Education approval to waive certain employment terms. As a result, seven of the 21 separation payments we reviewed that total $66,169 …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-school-district-auditsXI.12.D Closing Contracts – XI. Procurement and Contract Management
… Only the Office of the State Comptroller (OSC) can close a contract in the Statewide Financial System (SFS), regardless of whether the contract was subject to OSC prior approval. A … closed if it meets all the following criteria: A minimum of one year has passed since the Expire Date of the contract …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12d-closing-contractsState Comptroller DiNapoli Releases School District Audits
… Otsego County) Officials effectively managed most aspects of the school district’s financial condition. However, they … officials did not always seek competition for the purchase of goods and services not subject to competitive bidding, as … did not obtain verbal and written quotes for the purchase of goods and services from 14 vendors totaling $126,907. Find …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-auditsSelected Employee Travel Expenses
… we audited travel expenses for the highest-cost travelers in the State as well as other outliers. These employees incurred over $100,000 in travel expenses during the three year period ending March …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/selected-employee-travel-expensesBethpage Union Free School District – Leave Accruals (2015M-100)
Bethpage Union Free School District Leave Accruals 2015M100
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/15/bethpage-union-free-school-district-leave-accruals-2015m-100Bay Shore Union Free School District – Financial Condition and Audit of Claims (2015M-57)
… auditing function for the period July 1, 2012 through June 30, 2014. Background The Bay Shore Union Free School … and unrestricted fund balance was less than $320,000 as of June 30, 2013. District officials have not developed a …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bay-shore-union-free-school-district-financial-condition-and-audit-claimsHastings-on-Hudson Union Free School District - Information Technology (2023M-104)
… that officials did not: Convey management’s expectations for managing network user accounts through written policies … Key Recommendations Convey management’s expectations for managing network user accounts through written policies … and procedures. Routinely evaluate network user accounts for necessity, disable any unneeded accounts and monitor …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/hastings-hudson-union-free-school-district-information-technology-2023mGarden City Union Free School District – IT Asset Management (2023M-161)
… 60 IT assets from invoices and device management reports to confirm their location and that they were inventoried and 10 additional IT assets to confirm they were inventoried. We determined that 23 … Key Recommendations Maintain complete, accurate and up-to-date inventory records. Annually perform a complete …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/garden-city-union-free-school-district-it-asset-management-2023m-161Sayville Union Free School District – Financial Condition and Cellular Telephones (2015M-86)
… students. Budgeted appropriations for the 2014-15 fiscal year were about $90 million. Key Findings The District …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/14/sayville-union-free-school-district-financial-condition-and-cellularPort Chester-Rye Union Free School District – Financial Condition (2015M-147)
… School District is located in the Village of Port Chester and part of the Village of Rye Brook, Westchester County. The … The Board overestimated expenditures in its budgets, and none of the fund balance that was appropriated was used … it budgeted for retirement costs in the general fund and levied taxes to fund them. The District’s reserves were …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/25/port-chester-rye-union-free-school-district-financial-condition-2015m-147Chester Union Free School District – Financial Management and Board Oversight (2016M-95)
… Orange County. The District, which operates two schools with approximately 1,070 students, is governed by an elected … did not maintain the District’s fund balance in accordance with statutory requirements and did not use the excess fund … the amount of unrestricted fund balance is in compliance with the statutory limit and reduce the amount of surplus …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/chester-union-free-school-district-financial-management-and-boardMount Sinai Union Free School District – Financial Management (2013M-227)
… use of fund balance for the period July 1, 2011, through June 30, 2013. Background The Mount Sinai Union Free School … used less than $1 million for District operations. As a result, the District’s unexpended surplus funds routinely … funds. Discontinue the practice of adopting budgets that result in appropriating unexpended surplus funds that will …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/16/mount-sinai-union-free-school-district-financial-management-2013m-227