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Copiague Union Free School District - Information Technology (2023M-150)
… – pdf] Audit Objective Determine whether Copiague Union Free School District (District) officials properly managed … Determine whether Copiague Union Free School District District officials properly managed …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/copiague-union-free-school-district-information-technology-2023m-150Roslyn Union Free School District – Information Technology Equipment Inventory Records (2024M-91)
… While District officials generally tracked IT equipment in an appropriate manner, they did not always appropriately … determined that six devices totaling $2,136 and one inkjet printer with an unknown cost were not recorded in the IT inventory list. Key Recommendations Periodically …
https://www.osc.ny.gov/local-government/audits/school-district/2025/02/21/roslyn-union-free-school-district-information-technology-equipmentMerrick Union Free School District – Financial Management (2024M-64)
… pdf] Audit Objective Determine whether the Merrick Union Free School District (District) Board of Education (Board) … Determine whether the Merrick Union Free School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/merrick-union-free-school-district-financial-management-2024m-64Wantagh Union Free School District – Financial Application User Access Controls (2024M-46)
… pdf] Audit Objective Determine whether the Wantagh Union Free School District (District) Board of Education (Board) … adequate controls over user accounts for the financial application to help prevent inappropriate access and use. Key … adequate controls over user accounts for the financial application to help prevent inappropriate access and use. We …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/wantagh-union-free-school-district-financial-application-user-accessRandolph Academy Union Free School District – Capital Asset Inventory Records (2024M-98)
… on the inventory records, making them more susceptible to theft without detection. In addition, capital asset …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/randolph-academy-union-free-school-district-capital-asset-inventoryBrentwood Union Free School District – Information Technology (2023M-83)
… Audit Objective Determine whether the Brentwood Union Free School District (District) Board of Education (Board) and … audit school brentwood …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/brentwood-union-free-school-district-information-technology-2023m-83Cheektowaga-Sloan Union Free School District – Financial Condition and Payroll (2017M-94)
… period July 1, 2015 through March 2, 2017. Background The Cheektowaga-Sloan Union Free School District is located in the Towns of Cheektowaga and West Seneca in Erie County. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/cheektowaga-sloan-union-free-school-district-financial-condition-andEast Aurora Union Free School District – High School Extra-Classroom Activity Funds (2016M-163)
… School District is located in the Towns of Aurora, Colden and Elma in Erie County. The District, which operates three … extra-classroom activity (ECA) funds were maintained by 31 classes and clubs that deposited approximately $184,000 in receipts …
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)
… through April 30, 2016. Background The Freeport Union Free School District is located in the Town of Hempstead, Nassau … Freeport Union Free School District Financial Condition 2016M300 …
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)
… Free School District is located in the Towns of Oyster Bay in Nassau County and Babylon in Suffolk County. The …
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)
… the District’s fund balance and examine the procedures for hiring administrators for the period July 1, 2014 through … level for each reserve. Adhere to District policy when hiring a Superintendent by choosing the most qualified … Brentwood Union Free School District Fund Balance and Hiring Practices 2016M251 …
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)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … balance and reserve funds that are not needed and not used to fund District operations. Update the fund balance policy to require compliance with statutory limits. Ensure that …
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)
… kindergarten through eighth grade and pays tuition for 284 students in grades 9 through 12 who attend other school …
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)
… Purpose of Audit The purpose of our audit was to examine the Treasurer’s Duties for the period July 1, 2011 … North Merrick Union Free School District is located in the Town of Hempstead, Nassau County. The District is governed by … The District Clerk was inappropriately authorized to sign checks in the Treasurer’s absence and, in fact, signed …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/north-merrick-union-free-school-district-treasurers-duties-2013m-366Floral Park-Bellerose Union Free School District – Financial Management (2013M-359)
… Park-Bellerose Union Free School District is located in the Village of Floral Park in Nassau County. The District is governed by the Board of … The consistent overestimation of expenditures resulted in the District not using fund balance that was appropriated. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/14/floral-park-bellerose-union-free-school-district-financial-managementNorth Shore Public Library – Financial Condition (2013M-344)
… Purpose of Audit The purpose of our audit was to evaluate the Library’s financial condition for the period of July 1, 2012 through June 30, 2013. Background The North …
https://www.osc.ny.gov/local-government/audits/library/2014/03/28/north-shore-public-library-financial-condition-2013m-344Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Elmira Heights Central School District – Nonresident Tuition (2019M-120) Although … students placed in the district. Hyde Park Central School District – Fixed Assets (2019M-103) The district does …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … or alterations which may impact employee safety. The New York State Department of Transportation rated a … Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… greater savings by modifying the terms of the program. For example: the district should review the eligibility requirements of the program for married couples and family members employed by the district. For the 2021 calendar year, auditors found the district could …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases School Audits
… accountability, it's critical that schools make every dollar count," DiNapoli said. "By auditing school district … use records. Auditors compared the 2015-16 leave balances for all 62 employees to the 2016-17 beginning leave balances … the past three fiscal years by amounts ranging from $1.5 million to nearly $3 million. District officials have also …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-school-audits