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Pleasantville Union Free School District – Claims Auditing (2022M-136)
… Key Recommendations Ensure that the claims auditor is properly trained and that claims contain sufficient …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/pleasantville-union-free-school-district-claims-auditing-2022m-136Katonah-Lewisboro Union Free School District – Procurement of Goods and Services (2022M-122)
… Audit Objective Determine whether Katonah-Lewisboro Union Free School District (District) officials procured goods and … Determine whether KatonahLewisboro Union Free School District District officials procured goods and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/katonah-lewisboro-union-free-school-district-procurement-goods-andPearl River Union Free School District – Fixed Assets (2022M-126)
… did not properly monitor and account for 70 percent of fixed assets reviewed totaling $546,527. This can be … assets had multiple exceptions): 21 fixed assets with a combined cost of $55,832 were not recorded on the inventory list. District officials were unable to locate 26 fixed …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/pearl-river-union-free-school-district-fixed-assets-2022m-126Scarsdale Union Free School District – Overtime (2022M-105)
… overtime totaling $524,934, primarily for routine services, including $123,113 for cleaning services. With appropriate scheduling, over $155,516 of these …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/scarsdale-union-free-school-district-overtime-2022m-105Greenport Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-30)
… to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE Act) … to provide the mental health component of the New York Safe Schools Against Violence in Education Act SAVE Act …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/greenport-union-free-school-district-mental-health-training-component-newRye Neck Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-34)
… Audit Objective Determine whether the Rye Neck Union Free School District (District) used District resources to provide … of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff. Key Findings … mental health training to any staff for the 2020-21 school year by September 15, 2020 as required by New York …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/rye-neck-union-free-school-district-mental-health-training-component-newBabylon Union Free School District – Medicaid Reimbursements (2022M-91)
… services provided. Key Findings The District did not claim any Medicaid reimbursements to which it was entitled, … totaling $268,308. District officials did not: Claim any Medicaid reimbursements, totaling $442,841, for 18 … were likely Medicaid-eligible. Establish Medicaid claim policies and procedures or ensure that sufficient …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/13/babylon-union-free-school-district-medicaid-reimbursements-2022m-91Hawthorne Cedar Knolls Union Free School District – Financial Condition (2023M-4)
… – pdf] Audit Objective Determine whether the Hawthorne Cedar Knolls Union Free School District’s (District’s) Board … audit hawthorne cedar knolls school financial condition …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/hawthorne-cedar-knolls-union-free-school-district-financial-conditionEast Williston Union Free School District – Management of Nonstudent Network User Accounts (2022M-171)
… Key Recommendation Periodically review user access for all network user accounts and disable user accounts when … is no longer needed. District officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/east-williston-union-free-school-district-management-nonstudent-networkPatchogue-Medford Union Free School District – Health Insurance Buyouts (2023M-21)
… Patchogue-Medford Union Free School District’s (District) health insurance buyout program is cost-effective. Key Findings … requirements to determine if the program is implemented in the most prudent and cost-effective manner. At the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/patchogue-medford-union-free-school-district-health-insurance-buyoutsTown of North Collins - Recreation Department Cash Receipts (2020M-68)
… Determine whether Recreation Department (Department) cash receipts were recorded and deposited in a timely and accurate manner. Key Findings The Department’s cash receipts were not always collected, recorded or deposited timely. The Board did not adopt written cash receipts policies. Officials did not properly segregate …
https://www.osc.ny.gov/local-government/audits/town/2020/07/24/town-north-collins-recreation-department-cash-receipts-2020m-68Southampton Union Free School District – Financial Management (2024M-43)
… excess funds identified to benefit residents in accordance with statutory requirements. Except as noted in Appendix A, District officials generally agreed with our recommendations. Appendix B includes our comments on …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/southampton-union-free-school-district-financial-management-2024m-43Baldwin Union Free School District – Non-instructional Overtime (2017M-128)
… in cases of emergency, and required documentation and certification of overtime. Ensure that written preapprovals …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/baldwin-union-free-school-district-non-instructional-overtime-2017m-128East Moriches Union Free School District -- Budget Review (B17-7-4)
… Local Finance Law Section 10.10 requires municipalities and school districts that have been authorized to issue … the local government is authorized to issue obligations and for each subsequent fiscal year during which the deficit … year. Key Finding We found that the significant revenue and expenditure projections in the proposed budget are …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/05/east-moriches-union-free-school-district-budget-review-b17-7-4Franklin Square Union Free School District – Fund Balance (2016M-129)
… Purpose of Audit The purpose of our audit was to evaluate the District’s fund balance for … appear that the District needed to both raise the tax levy and use fund balance to close projected budget gaps. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/franklin-square-union-free-school-district-fund-balance-2016m-129Huntington Union Free School District – Financial Condition (2015M-356)
… September 30, 2015. Background The Huntington Union Free School District is located in the Town of Huntington in … Huntington Union Free School District Financial Condition 2015M356 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/huntington-union-free-school-district-financial-condition-2015m-356East Williston Union Free School District – Extra-Classroom Activities (2016M-103)
… July 1, 2014 through September 30, 2015. Background The East Williston Union Free School District is located in the … East Williston Union Free School District ExtraClassroom …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/east-williston-union-free-school-district-extra-classroom-activitiesEast Rockaway Union Free School District – Purchasing (2015M-253)
… through July 31, 2015. Background The East Rockaway Union Free School District is located in the Town of Hempstead in … East Rockaway Union Free School District Purchasing 2015M253 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/east-rockaway-union-free-school-district-purchasing-2015m-253Eastchester Union Free School District – Financial Management (2016M-59)
… the Board’s management of the District’s financial affairs for the period July 1, 2010 through November 6, 2015. Background The Eastchester … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $80 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/eastchester-union-free-school-district-financial-management-2016m-59Babylon Union Free School District – Financial Condition (2015M-323)
… Suffolk County. The District, which operates three schools with approximately 2,000 students, is governed by an elected … that benefits District residents, adopt reasonable budgets with realistic estimates and discontinue the practice of … not needed to fund District operations. Ensure that all reserve funds are properly established and are funded in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/babylon-union-free-school-district-financial-condition-2015m-323