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State Comptroller DiNapoli Releases School District Audits
… did not always seek competition for professional services. Cherry Valley-Springfield Central School District – Financial …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-auditsBronxville Union Free School District - Procurement (2018M-46)
… Determine if District officials sought competition for the purchase of goods and services not subject to competitive … and ensured that written contracts were in place for all professional services. Key Findings District officials … Enter into written agreements or pass resolutions for all current and future professional services. Ensure the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/bronxville-union-free-school-district-procurement-2018m-46Selected Employee Travel Expenses
… agencies spend between $100 million and $150 million each year on travel expenses. These expenses, which are …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-employee-travel-expenses-1Institute of Technology at Utica/Rome – Selected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied with … spend between $100 million and $150 million each year on travel expenses. These expenses, which are discretionary and … fuel, and incidental costs such as airline baggage and travel agency fees. As part of a statewide initiative to …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/institute-technology-uticarome-selected-employee-travel-expensesSelected Employee Travel Expenses
… agencies spend between $100 million and $150 million each year on travel expenses. These expenses, which are …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-employee-travel-expenses-0Cheektowaga-Sloan Union Free School District – Financial Condition and Payroll (2017M-94)
… School District is located in the Towns of Cheektowaga and West Seneca in Erie County. The District operates four …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/cheektowaga-sloan-union-free-school-district-financial-condition-andSouth Huntington Union Free School District – Financial Condition (2016M-132)
… Background The South Huntington Union Free School District is located in the Town of Huntington, Suffolk County. The … operates three schools with approximately 6,000 students, is governed by an elected seven-member Board of Education. … the District’s actuary, the workers’ compensation reserve is overfunded by $1.4 million. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/south-huntington-union-free-school-district-financial-condition-2016m-132Valley Stream Thirteen Union Free School District – Purchasing (2016M-204)
… Purpose of Audit The purpose of our audit was to review the procedures used by the District to purchase goods and … that have no current bid documentation in place. Identify all sole source vendors and obtain the required …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/valley-stream-thirteen-union-free-school-district-purchasing-2016m-204Valley Stream Union Free School District #24 – Leave Accruals and Separation Payments (2016M-335)
… was to examine the District’s accounting for leave time and separation payments for the period July 1, 2014 through … or procedures in place to provide guidance to employees and District officials to ensure that separation payment calculations are reviewed, approved, accurate and sufficiently supported. The Assistant Superintendent …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/valley-stream-union-free-school-district-24-leave-accruals-and-separationSouth Jefferson Central School District – Community Services (2016M-343)
… Purpose of Audit The purpose of our audit was to examine the internal controls over District-provided community … Ensure the Program’s fund reimburses the District for all Program expenditures paid from other funds. Establish …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/south-jefferson-central-school-district-community-services-2016m-343Montauk Union Free School District – Financial Condition (2016M-168)
… audit was to examine the District’s financial condition for the period July 1, 2012 through December 31, 2015. Background The Montauk Union Free School District is located in the Town of East Hampton in Suffolk County. The … which operates one school with approximately 475 students, is governed by an elected five-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/montauk-union-free-school-district-financial-condition-2016m-168Merrick Union Free School District – Financial Condition (2016M-240)
… July 1, 2014 through December 31, 2015. Background The Merrick Union Free School District is located in the Town of … Merrick Union Free School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/merrick-union-free-school-district-financial-condition-2016m-240Lyncourt Union Free School District – Financial Condition (2016M-62)
… The Lyncourt Union Free School District is located in the Town of Salina, Onondaga County. The District, which … three-year period that appropriated a total of $810,000 in fund balance to finance District operations, but none of … the amount of the District’s unrestricted fund balance is in compliance with the Real Property Tax Law statutory limits …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lyncourt-union-free-school-district-financial-condition-2016m-62East Aurora Union Free School District – High School Extra-Classroom Activity Funds (2016M-163)
… Purpose of Audit The purpose of our audit was to determine if the Board … $188,000 during the 2014-15 fiscal year. Key Findings Not all ECA fund receipts were deposited in a timely manner. Not all ECA clubs had student ledgers. The Board's ECA fund …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/east-aurora-union-free-school-district-high-school-extra-classroomFreeport Union Free School District – Financial Condition (2016M-300)
… audit was to evaluate the District’s financial condition for the period July 1, 2012 through April 30, 2016. Background The Freeport Union Free School District is located in the Town of Hempstead, Nassau County. The … operates eight schools with approximately 7,000 students, is governed by an elected five-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/freeport-union-free-school-district-financial-condition-2016m-300Farmingdale Union Free School District – Financial Condition (2016M-235)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, … statutory limit) of the ensuing year’s operations during all four fiscal years. Key Recommendations Adopt budgets that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/farmingdale-union-free-school-district-financial-condition-2016m-235Brentwood Union Free School District – Fund Balance and Hiring Practices (2016M-251)
… Purpose of Audit The purpose of our audit was to assess the District’s fund balance and examine the procedures for … not needed to fund District operations. Ensure that all reserve funds are properly established by resolution, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/22/brentwood-union-free-school-district-fund-balance-and-hiring-practicesBellmore-Merrick Central High School District – Financial Condition (2016M-341)
… our audit was to review the District’s financial condition for the period July 1, 2012 through June 30, 2016. Background … The Bellmore-Merrick Central High School District is located in the Town of Hempstead in Nassau County. The … operates six schools with approximately 5,500 students, is governed by an eight-member Board of Education appointed …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/bellmore-merrick-central-high-school-district-financial-condition-2016mSprings Union Free School District – Financial Condition and Leave Accruals (2014M-200)
… to evaluate the District’s financial condition and examine leave accruals for the period July 1, 2012 through November … times the 4 percent statutory limit. The District’s sick leave records are not accurate and are not being periodically … and implement written procedures over the maintenance of leave time records. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/springs-union-free-school-district-financial-condition-and-leave-accrualsNorth Merrick Union Free School District – Treasurer’s Duties (2013M-366)
… The purpose of our audit was to examine the Treasurer’s Duties for the period July 1, 2011 through May 31, 2013. … North Merrick Union Free School District Treasurers Duties 2013M366 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/north-merrick-union-free-school-district-treasurers-duties-2013m-366