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East Aurora Union Free School District - Procurement (2023M-125)
… District (District) officials procured goods and services in a competitive manner. Key Findings The Board of … Did not request proposals within the last five years for 43 professional service contracts (91 percent of tested … retain documentation to demonstrate quotes were obtained for 48 purchase and public works contracts (100 percent of …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/east-aurora-union-free-school-district-procurement-2023m-125Copiague Union Free School District - Information Technology (2023M-150)
… at a greater risk for unauthorized access, misuse or loss. In addition to sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/copiague-union-free-school-district-information-technology-2023m-150Dobbs Ferry Union Free School District – Facilities Department Overtime (2023M-120)
… overtime. Officials paid 10 employees $198,716 in overtime for emergency, non-emergency and absenteeism … approved. Officials paid 10 employees a total of $36,734 in overtime to conduct 270 building checks. However, … to the Facilities Department’s procedures could result in the employees working unnecessary overtime. This could …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/dobbs-ferry-union-free-school-district-facilities-department-overtimeBrentwood Union Free School District – Fund Balance and Hiring Practices (2016M-251)
… through October 31, 2015. Background The Brentwood Union Free School District is located in the Town of Islip, Suffolk … choosing the most qualified candidate. … Brentwood Union Free School District Fund Balance and Hiring Practices …
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)
… Bellmore-Merrick Central High School District is located in the Town of Hempstead in Nassau County. The District, which operates six schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/bellmore-merrick-central-high-school-district-financial-condition-2016mLyncourt Union Free School District – Financial Condition (2016M-62)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition … Lyncourt Union Free School District is located in the Town of Salina, Onondaga County. The District, which operates one …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lyncourt-union-free-school-district-financial-condition-2016m-62Farmingdale Union Free School District – Financial Condition (2016M-235)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … Union Free School District is located in the Towns of Oyster Bay in Nassau County and Babylon in Suffolk County. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/farmingdale-union-free-school-district-financial-condition-2016m-235East Aurora Union Free School District – High School Extra-Classroom Activity Funds (2016M-163)
… $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 … cash totaling $3,563. Key Recommendations Deposit all cash receipts in a timely manner. Ensure that student …
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)
… $167 million. Key Findings The District’s unrestricted fund balance was as much as 12 percent of the ensuing year’s … fiscal years but did not use any of the appropriated fund balance because expenditures were overestimated for each … Develop a written plan to reduce the level of unrestricted fund balance to legal limits and consider adopting a fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/freeport-union-free-school-district-financial-condition-2016m-300North Merrick Union Free School District – Treasurer’s Duties (2013M-366)
… Purpose of Audit The purpose of our audit was to examine the Treasurer’s Duties for the period July 1, 2011 … Findings The District Clerk was inappropriately authorized to sign checks in the Treasurer’s absence and, in fact, … the Treasurer. The District authorized the District Clerk to sign checks in the Treasurer’s absence. However, Education …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/north-merrick-union-free-school-district-treasurers-duties-2013m-366Brentwood Union Free School District – Information Technology (2023M-83)
… computerized data was not adequately safeguarded. In addition, the District has an increased risk that the … be able to recover from a network disruption or disaster. In addition to sensitive IT control weaknesses that we …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/brentwood-union-free-school-district-information-technology-2023m-83Merrick Union Free School District – Financial Management (2024M-64)
… the statutory limit on surplus fund balance and can result in taxpayers being taxed more than necessary. Specifically, … Maintain reserves at reasonable levels. Except as noted in Appendix A, District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/merrick-union-free-school-district-financial-management-2024m-64Randolph Academy Union Free School District – Capital Asset Inventory Records (2024M-98)
… making them more susceptible to theft without detection. In addition, capital asset inventory records also contained …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/randolph-academy-union-free-school-district-capital-asset-inventoryWantagh Union Free School District – Financial Application User Access Controls (2024M-46)
… controls over user accounts for the financial application to help prevent inappropriate access and use. Key Findings … controls over user accounts for the financial application to help prevent inappropriate access and use. We determined … do not have reasonable assurance that they would be able to prevent or detect inappropriate changes to financial data, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/wantagh-union-free-school-district-financial-application-user-accessRoslyn Union Free School District – Information Technology Equipment Inventory Records (2024M-91)
… an appropriate manner, they did not always appropriately inventory and safeguard IT equipment or maintain sufficiently detailed, up-to-date inventory records. The IT inventory list included at least … B includes our comments on issues raised in the District’s response letter. … Determine whether Roslyn Union Free …
https://www.osc.ny.gov/local-government/audits/school-district/2025/02/21/roslyn-union-free-school-district-information-technology-equipmentBronxville Union Free School District - Procurement (2018M-46)
… bidding and ensured that written contracts were in place for all professional services. Key Findings District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/bronxville-union-free-school-district-procurement-2018m-46Plainedge Union Free School District – Financial Condition and Extra-Classroom Activity Funds (2017M-189)
… of Audit The purpose of our audit was to evaluate the District’s financial condition and extra-classroom activity (ECA) funds for the period July 1, 2015 through February 28, 2017. Background The Plainedge Union Free School District is located in the Town of Oyster Bay, Nassau …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/plainedge-union-free-school-district-financial-condition-and-extraJericho Union Free School District – Financial Management (2016M-328)
… action, in accordance with statute, to reduce excess funds. … Jericho Union Free School District Financial …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/jericho-union-free-school-district-financial-management-2016m-328Irvington Union Free School District – Information Technology (2016M-266)
… through February 22, 2016. Background The Irvington Union Free School District is located in the Towns of Greenburgh … that violate the acceptable use policy. … Irvington Union Free School District Information Technology 2016M266 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/irvington-union-free-school-district-information-technology-2016m-266William Floyd Union Free School District – Payroll (2016M-165)
… Purpose of Audit The purpose of our audit was to evaluate the District’s payroll procedures for the period … The District does not have adequate procedures in place to ensure overtime is preapproved, and District officials … the payroll registers with payroll source documents (i.e., time records) to ensure that payments were based on the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/william-floyd-union-free-school-district-payroll-2016m-165