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Tompkins County Soil and Water Conservation District – Agriculture Environmental Management (2016M-306)

… May 4, 2016. Background The Tompkins County Soil and Water Conservation District provides services and fund projects related to the conservation of soil and water resources, the improvement of water quality, the control and prevention of soil erosion and … Tompkins County Soil and Water Conservation District Agriculture Environmental …

https://www.osc.ny.gov/local-government/audits/district/2016/11/25/tompkins-county-soil-and-water-conservation-district-agriculture-environmental

Whitehall Central School District - Medicaid Reimbursements (2019M-42)

… all Medicaid reimbursements to which it was entitled for services provided to eligible special education students. … to ensure Medicaid claims were submitted and reimbursed for all eligible services provided. Claims were not submitted and reimbursed for 628 eligible services totaling $24,179. Had these …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/whitehall-central-school-district-medicaid-reimbursements-2019m-42

Red Creek Central School District – Financial Management (2020M-75)

… - pdf ] Audit Objective Determine whether the Board and District officials adequately managed the District’s financial condition. Key Findings Actions taken by the Board and District officials to manage financial condition were not … Determine whether the Board and District officials adequately managed the Districts financial …

https://www.osc.ny.gov/local-government/audits/school-district/2020/09/18/red-creek-central-school-district-financial-management-2020m-75

Northern Adirondack Central School District – Leave Accruals (2020M-50)

… report - pdf ] Audit Objective Determine whether the District accurately maintains employee leave records. Key … for 24 of the 33 (73 percent) employees tested. The District overpaid seven employees $29,686 for unused leave … Board-approved contracts. Discuss overpayments with the District’s legal counsel and take appropriate action to …

https://www.osc.ny.gov/local-government/audits/school-district/2020/09/25/northern-adirondack-central-school-district-leave-accruals-2020m-50

Copenhagen Central School District - Procurement (2019M-238)

Determine whether District officials sought competition for the purchase of goods and services not subject to competitive bidding

https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/copenhagen-central-school-district-procurement-2019m-238

Randolph Central School District - Financial Management (2019M-232)

… - pdf] Audit Objective Determine whether the Board and District officials properly managed fund balance and reserves. Key Findings The Board and District officials can better manage fund balance and … than $2 million or 10 percentage points. The Board and District officials improperly restricted $2.2 million in two …

https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/randolph-central-school-district-financial-management-2019m-232

Medina Central School District - Reserve Funds (2019M-165)

… a plan to use $5.4 million from four general fund reserves for a purpose for which they were not established. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-reserve-funds-2019m-165

Cambridge Central School District - Medicaid Reimbursements (2019M-109)

… for all eligible services provided. Review all unclaimed services, determine whether these services are …

https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/cambridge-central-school-district-medicaid-reimbursements-2019m-109

Newcomb Central School District - Claims Audit (2023M-159)

… 90 claims totaling $1.3 million and determined the Board of Education (Board) did not ensure 60 claims totaling $1.2 … were not properly audited prior to payment, there is an increased risk that improper or unsupported payments could …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/29/newcomb-central-school-district-claims-audit-2023m-159

South Jefferson Central School District – Payroll (2024M-31)

… complete report – pdf] Audit Objective Determine whether South Jefferson Central School District (District) officials accurately paid … Determine whether South Jefferson Central School District District officials accurately paid …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/south-jefferson-central-school-district-payroll-2024m-31

East Irondequoit Central School District – Sexual Harassment Prevention Training (S9-23-18)

… Determine whether East Irondequoit Central School District (District) employees and Board of Education (Board) members … not complete the annual SHP Training. Additionally, the District excluded per diem and stipend employees from SHP …

https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/east-irondequoit-central-school-district-sexual-harassment-prevention

Colton-Pierrepont Central School District – Financial Duties (2017M-229)

… including preparing bank reconciliations and controlling all phases of the payroll process. The Treasurer did not …

https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/colton-pierrepont-central-school-district-financial-duties-2017m-229

Three Village Central School District – Fuel Inventories (2015M-271)

… of Audit The purpose of our audit was to determine if the District properly accounted for fuel inventories for the … July 31, 2015. Background The Three Village Central School District is located in the Town of Brookhaven in Suffolk County. The District, which operates eight schools with approximately …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/three-village-central-school-district-fuel-inventories-2015m-271

Valley Stream Central High School District – Payroll (2016M-19)

… September 28, 2015. Background The Valley Stream Central High School District is located in the Town of Hempstead, … Valley Stream Central High School District Payroll 2016M19 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/valley-stream-central-high-school-district-payroll-2016m-19

Watkins Glen Central School District – Health Insurance Cost Savings (2016M-144)

… Purpose of Audit The purpose of our audit was to determine whether District officials … Glen Central School District is located in the Towns of Dix, Hector, Orange, Reading and Tyrone in Schuyler County …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/watkins-glen-central-school-district-health-insurance-cost-savings-2016m

Garden City Union Free School District – Overtime (2016M-382)

… Purpose of Audit The purpose of our audit was to examine the District’s use of overtime for the period July … have not established a policy or written procedures to ensure that all overtime hours worked by department …

https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/garden-city-union-free-school-district-overtime-2016m-382

Moriah Central School District – Internal Controls Over Leave Accruals (2014M-84)

… District had established effective internal controls over leave accruals for the period of July 1, 2012 through January … adopt comprehensive written policies and procedures for leave accruals. District officials do not review leave accrual balances to ensure the accuracy of the leave …

https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/moriah-central-school-district-internal-controls-over-leave-accruals

Riverhead Central School District – Financial Operations (2025M-64)

… later. While all 141 bank transfers totaling $127 million we reviewed were between District bank accounts, none of the … of the 47 budget transfers totaling $12.3 million we reviewed were approved by the Board. When the Board is not … limited. The report includes eight recommendations that, if implemented, will improve the District’s oversight of …

https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/riverhead-central-school-district-financial-operations-2025m-64