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Three Village Central School District – Financial Operations (2021M-141)
Determine whether Three Village Central School District (District) officials provided appropriate oversight over financial operations.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/three-village-2021-141.pdfFayetteville-Manlius Central School District – Professional Services (2020M-115)
Determine whether Fayetteville-Manlius Central School District (District) officials sought competition for procurement of professional services.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/fayetteville-manlius-2020-115.pdfEllenville Central School District – Network User Accounts
Determine whether Ellenville Central School District (District) officials ensured network user accounts were adequately managed.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/ellenville-2022-18.pdfPeekskill City School District - Network User Accounts (2021M-195)
Determine whether Peekskill City School District (District) officials adequately managed and monitored network user accounts.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/peekskill-2021-195.pdfPhelps-Clifton Springs Central School District – Fuel Purchasing (2021M-19)
Determine whether Phelps-Clifton Springs Central School District (District) officials ensured the economical purchase of fuel.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/phelps-clifton-springs-2021-19.pdfBeacon City School District – Information Technology (2023M-143)
Determine whether Beacon City School District (District) officials ensured network user accounts were adequately managed.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/beacon-city-school-district-2023-143.pdfHolley Central School District - Procurement (2019M-7)
… whether District officials used a competitive process to procure goods and services. Key Findings The written … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether District officials used a competitive process to procure goods and services …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/15/holley-central-school-district-procurement-2019m-7Averill Park Central School District - Payroll (2018M-255)
… complete report - pdf] Audit Objective Determine whether employee salaries and wages were accurately paid. Key … District officials have adequate procedures to ensure salary and wages are paid accurately. The Superintendent was …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/15/averill-park-central-school-district-payroll-2018m-255Union-Endicott Central School District - Noninstructional Overtime (2018M-201)
Determine whether District officials appropriately monitored and controlled overtime for noninstructional employees
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/union-endicott-central-school-district-noninstructional-overtime-2018mFloral Park-Bellerose Union Free School District - Leave Records (2018M-264)
… officials should develop and implement written procedures to ensure that all leave requests are properly approved …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/floral-park-bellerose-union-free-school-district-leave-records-2018m-264Eastport-South Manor Central School District - Procurement of Professional Services (2019M-156)
… complete report - pdf] Audit Objective Determine whether the District sought competition for its professional service … providers who were paid more than $1 million during the audit period. Have written agreements for four … service providers who were paid $325,053 during the audit period. Key Recommendations Seek competition for …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/eastport-south-manor-central-school-district-procurement-professionalSchroon Lake Central School District - Claims Auditing (2019M-97)
… and have initiated, or indicated they planned to initiate, corrective action. … Determine whether claims …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/schroon-lake-central-school-district-claims-auditing-2019m-97Odessa-Montour Central School District – Fuel Inventory (2019M-164)
Determine whether District officials adequately safeguarded and accounted for fuel purchases
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/odessa-montour-central-school-district-fuel-inventory-2019m-164Harrison Central School District - Financial Condition (2018M-260)
… reasonably estimate certain general fund appropriations in the annual budget in each of the past five years (2013-14 through 2017-18). Key … Appendix B includes our comments on issues raised in the District’s response letter. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/harrison-central-school-district-financial-condition-2018m-260Poughkeepsie City School District - Budgeting (2018M-226)
Determine whether the Board and District officials adopted realistic budgets
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/poughkeepsie-city-school-district-budgeting-2018m-226Homer Central School District - Criminal History Background Checks (2019M-76)
… employees tested. Key Recommendations Discontinue allowing new employees to provide services to students prior to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/homer-central-school-district-criminal-history-background-checks-2019m-76Herkimer-Fulton-Hamilton-Otsego BOCES – Online Banking (2021M-21)
… to process online banking transactions or requiring the bank to provide confirmations of online transactions. A …
https://www.osc.ny.gov/local-government/audits/boces/2021/05/14/herkimer-fulton-hamilton-otsego-boces-online-banking-2021m-21Commack Union Free School District - Information Technology Assets Inventory (2020M-15)
Determine whether District officials properly monitored and safeguarded information technology IT assets
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/08/commack-union-free-school-district-information-technology-assetsDiNapoli Announces Latest Fiscal Stress Scores
… My Fiscal Stress Monitoring System is designed to keep the public informed about the factors impacting local … should use the tools my office provides and engage the public in those difficult, but important, discussions about … state's 160,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-announces-latest-fiscal-stress-scoresOpinion 92-46
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Bidding Monetary … to be used at a village youth center should be considered in the aggregate for purposes of determining the competitive … bidder after public advertisement for sealed bids in the manner provided by section 103. Since it is …
https://www.osc.ny.gov/legal-opinions/opinion-92-46