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Hastings-on-Hudson Union Free School District - Information Technology (2023M-104)
… and additional entry points that could have been used to inappropriately access the network and view personal, … sensitive information (PPSI), make unauthorized changes to records, deny legitimate access to electronic information, or gain access to or control over …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/hastings-hudson-union-free-school-district-information-technology-2023mWillsboro Central School District – Student State Aid (2023M-119)
… aid for special education students who received services in summer placements. Key Findings District officials did … aid for special education students who received services in summer placements. As a result, as of June 30, 2023, the District had not claimed $55,771 in State aid to which it was entitled, of which $52,640 would …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/02/willsboro-central-school-district-student-state-aid-2023m-119Garden 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 percent of the assets were not properly accounted for. Specifically: …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/garden-city-union-free-school-district-it-asset-management-2023m-161Pembroke Central School District - Investment Program (2023M-130)
… of District funds. Prepare monthly cash flow forecasts to estimate funds available for investment. Monitor … other legally permissible investment options prior to our audit commencing. Annually review and re-adopt the … and indicated that they have initiated or plan to initiate corrective action. … Determine whether Pembroke …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-investment-program-2023m-130Sayville Union Free School District – Financial Condition and Cellular Telephones (2015M-86)
… Systems Administrator and claims auditor properly review all cell phone bills prior to authorizing payment. … Sayville …
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)
… Chester-Rye Union Free Central School District is located in the Village of Port Chester and part of the Village of Rye … million. Key Findings The Board overestimated expenditures in its budgets, and none of the fund balance that was appropriated was used in four of the five fiscal years. Although the District …
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)
… and did not use the excess fund balance to reduce real property taxes or other appropriate purposes, and needs to …
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)
… financial operations and the use of fund balance for the period July 1, 2011, through June 30, 2013. … Although the Board appropriated unexpended surplus funds each year (exceeding $14 million over a five-year … operations. As a result, the District’s unexpended surplus funds routinely exceeded the amount allowed by statute and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/16/mount-sinai-union-free-school-district-financial-management-2013m-227Lynbrook Union Free School District – Special Programs (2016M-45)
… of Audit The purpose of our audit was to determine if the District established effective internal controls over special … August 31, 2015. Background The Lynbrook Union Free School District is located in the Town of Hempstead in Nassau …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/lynbrook-union-free-school-district-special-programs-2016m-45Lindenhurst Union Free School District – Credit Cards (2016M-179)
… Purpose of Audit The purpose of our audit was to examine the District’s credit card purchases for … District’s credit card policy did not require employees to acknowledge receiving the policy. The District’s credit … limit. Key Recommendations Amend the credit card policy to require users to acknowledge receiving the policy. Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/lindenhurst-union-free-school-district-credit-cards-2016m-179East Hampton Union Free School District – Financial Software User Access (2016M-340)
… Purpose of Audit The purpose of our audit was to evaluate the District’s controls over user access to the financial software for the period July 1, 2014 through … or modified, and permissions are not reviewed quarterly to ensure a proper segregation of duties. Users were given …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/east-hampton-union-free-school-district-financial-software-user-accessTuckahoe Union Free School District – Financial Condition and Information Technology (2015M-152)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … officials have not performed a cost-benefit analysis to analyze the effect of borrowing for tax certiorari …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/16/tuckahoe-union-free-school-district-financial-condition-and-informationWest Canada Valley Central School District – Access to the Student Information System (2016M-96)
… (PPSI) in the District’s student information system (SIS) for the period July 1, 2014 through January 31, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $16 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/west-canada-valley-central-school-district-access-student-informationWindsor Central School District – Fuel Controls (2022M-133)
… over fuel credit card purchases and fuel inventory to help ensure fuel was used for District purposes and … Officials did not confirm the District received the fuel it purchased when it was delivered. Officials did not … over fuel, the District’s risk of loss, theft and leaks is increased and could go undetected. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/windsor-central-school-district-fuel-controls-2022m-133North Greenbush Common School District – Claims Auditing (2022M-112)
… to payment. Key Findings While claims were supported and for appropriate purposes, the Board did not ensure claims …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/north-greenbush-common-school-district-claims-auditing-2022m-112Waterville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-111)
… ability to recover from an unexpected IT disruption. In addition to finding sensitive IT control weaknesses that …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/waterville-central-school-district-network-user-accounts-and-informationMount Pleasant Blythedale Union Free School District – Procurement (2022M-86)
… providers. The District used the same vendor for liability insurance for 18 years, heating, ventilation and air …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/28/mount-pleasant-blythedale-union-free-school-district-procurement-2022m-86Real Property Tax Levies, Taxable Full Value and Full Value Tax Rates
… Read the data description files to learn about how the tables are organized and how they differ from previous versions. 2024 LG [.xlsx] | …
https://www.osc.ny.gov/local-government/data/real-property-tax-levies-taxable-full-value-and-full-value-tax-ratesEden Central School District – Capital Project Management (2024M-83)
… and managed the District’s 2022 capital project (project) in a transparent manner. Key Findings The Board and District … did not provide adequate oversight or manage the project in a transparent manner. We determined that: $545,538 of additional work was not included in the project proposition or subsequently communicated to …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/eden-central-school-district-capital-project-management-2024m-83State Comptroller DiNapoli Statement on New York City Preliminary Budget
… following statement on New York City's Fiscal Year (FY) 2026 Preliminary Budget: New York City’s Fiscal Year (FY) … allocated but not spent on asylum seekers through June 30, 2026 will be used to fund additional spending in FY 2025 and balance the budget in FY 2026. More resources will also be used to fund relatively …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-new-york-city-preliminary-budget