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Oxford Academy and Central School District – Lead Testing and Reporting (S9-25-12)
… – pdf] Audit Objective Did Oxford Academy and Central School District (District) officials identify, report and … which can lead to greater difficulty performing well in school and beyond. 1 To aid in combating lead poisoning, New York State (NYS) requires all public school districts and Boards of Cooperative Educational …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/oxford-academy-and-central-school-district-lead-testing-and-reporting-s9East Ramapo Central School District – Budget Review (B21-5-4)
… [ read complete report - pdf ] Purpose of Budget Review The objective of this review was to provide an independent evaluation of the East Ramapo Central School District’s (District’s) … The objective of this review was to provide an independent evaluation of …
https://www.osc.ny.gov/local-government/audits/school-district/2021/05/05/east-ramapo-central-school-district-budget-review-b21-5-4Port Jefferson Union Free School District – Information Technology (2014M-039)
… Port Jefferson Union Free School District is located in Suffolk County, has approximately 1,200 students, and is … file. Ensure that the server room remains locked at all times, restrict physical access to the server room to only … individuals and record the arrival and departure dates and times of employees and visitors to-and-from the server room. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/port-jefferson-union-free-school-district-information-technology-2014mMattituck-Cutchogue Union Free School District – Financial Condition (2013M-322)
MattituckCutchogue Union Free School District Financial Condition 2013M322
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/24/mattituck-cutchogue-union-free-school-district-financial-condition-2013mHolley Central School District – Financial Condition (2013M-342
… officials annually appropriated fund balance to reduce the tax levy, these funds were not needed because the budgeting … unexpended surplus fund balance is in compliance with Real Property Tax Law statutory limits and develop a plan for the use of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/holley-central-school-district-financial-condition-2013m-342Plainview-Old Bethpage Central School District - Retiree Health Insurance (2018M-148)
… 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-insuranceBeekmantown Central School District – Payroll (2017M-26)
… is located in the Towns of Altona, Beekmantown, Chazy and Plattsburgh in Clinton County. The District is governed by a …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/14/beekmantown-central-school-district-payroll-2017m-26Opinion 89-44
… or not they have presided as a justice or have received money in the performance of their duties during the preceding …
https://www.osc.ny.gov/legal-opinions/opinion-89-44Opinion 94-4
… signatures on vouchers) TOWN LAW, §118(1); GENERAL CONSTRUCTION LAW, §46: The statement of the officer whose action gave rise or origin to a claim may be executed by a signature … the claim" that he or she approves the claim and that the services were actually rendered or the goods actually …
https://www.osc.ny.gov/legal-opinions/opinion-94-4Opinion 89-37
… government in order to carry on the business of collateral loan broker. In addition, a licensed collateral loan broker must file a registration statement with the State … would constitute the conduct of business as a collateral loan broker within the meaning of article 5 of the General …
https://www.osc.ny.gov/legal-opinions/opinion-89-37Fishers Island Waste Management District -- Purchasing (2015M-292)
… contract to a vendor who does not submit the lowest bid or quote. …
https://www.osc.ny.gov/local-government/audits/district/2016/01/29/fishers-island-waste-management-district-purchasing-2015m-292New Rochelle City School District – Information Technology (2021M-142)
… accounts to prevent unauthorized use, access and/or loss. In addition to sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/new-rochelle-city-school-district-information-technology-2021m-142Longwood Central School District – Overtime (2021M-126)
… not maintain documentation to justify compensatory (comp) time earned. Key Recommendations Adopt a payroll policy with … overtime work, including pre-approval of overtime and comp time. Ensure all non-emergency overtime and comp time is pre-approved, properly documented and monitored. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/longwood-central-school-district-overtime-2021m-126Watertown City School District – Procurement (2021M-176)
… (92 percent of the District’s providers) and did not have written service agreements with three providers. Obtain verbal or written quotes for the purchase of goods and services from … competition when seeking professional services and obtain written agreements for all professional service providers. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/watertown-city-school-district-procurement-2021m-176Long Lake Central School District – Capital Project (2021M-183)
… claims, monitored and accounted for the project consisting of building improvements, upgrades and tennis court … audit period. There were no recommendations as a result of this audit. Officials: Prepared an itemized budget and … to ensure unexpended funds are accurately disposed of when the project is complete. District officials agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/18/long-lake-central-school-district-capital-project-2021m-183West Canada Valley Central School District – Non-Payroll Disbursements (2021M-41)
… claims auditor did not approve medical, vision, and dental insurance claims totaling $3.9 million. The Board did not … is applied to checks. The Board should ensure that all insurance claims are presented to the claims auditor for …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/west-canada-valley-central-school-district-non-payroll-disbursementsManchester-Shortsville Central School District – Instructional Complex Capital Improvement Project (2021M-103)
… transparently use capital project resources. As a result, voters were not afforded the opportunity to ratify or reject … work that were not presented to and approved by the voters. The Board did not competitively bid four change … Present future capital project plans transparently to voters. Competitively bid change orders exceeding the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/01/manchester-shortsville-central-school-district-instructional-complexAmityville Union Free School District – Extra-Classroom Activity Fund (2021M-87)
… ] Audit Objective Determine whether the Amityville Union Free School District (District) officials properly collected, … totaling $4,038, of the 150 deposits totaling $39,148 that had records (3 percent) were supported. The high school … Determine whether the Amityville Union Free School District District officials properly collected …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/08/amityville-union-free-school-district-extra-classroom-activity-fund-2021mBeaver River Central School District – Collection of Real Property Taxes and Retiree Health Insurance Contributions (2021M-123)
… ] Audit Objective Determine whether Beaver River Central School District (District) officials ensured that real property taxes and retiree health insurance … collected, recorded and deposited. Key Findings The real property tax collections and retiree health insurance …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/beaver-river-central-school-district-collection-real-property-taxes-andWynantskill Union Free School District – Purchasing (2022M-85)
… goods and services that fell below the statutory bidding thresholds. Key Findings District officials could not … goods and services that fell below the statutory bidding thresholds. Officials did not: Develop clear guidance … clear expectations for procuring goods and services below bidding thresholds. Maintain adequate documentation to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/wynantskill-union-free-school-district-purchasing-2022m-85