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Port Washington Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-33)
… District (District) used District resources to provide the mental health component of the New York Safe Schools Against … to staff. Key Findings The District did not provide mental health training as required to all staff for the … at the middle school were offered the middle school mental health training. Six of the 12 recommended components …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/port-washington-union-free-school-district-mental-health-trainingSeaford Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-36)
… District (District) used District resources to provide the mental health component of the New York Safe Schools Against … to staff. Key Findings The District did not provide mental health training as required to all staff for the … regulations. Nine of the 12 recommended components of mental health that educators should know were not included in …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/seaford-union-free-school-district-mental-health-training-component-newWest Islip Union Free School District – Financial Management (2022M-40)
… establish the workers’ compensation and unemployment insurance reserves which are also overfunded, having enough money to pay the average annual expenses for eight and 51 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/west-islip-union-free-school-district-financial-management-2022m-40Deer Park Union Free School District – Fuel and Vehicle Inventory (2023M-152)
… School District (District) officials adequately maintained vehicle inventory records and monitored fuel usage. Key Findings District officials did not adequately maintain vehicle inventory or monitor fuel usage. As a result, … School District District officials adequately maintained vehicle inventory records and monitored fuel usage …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/deer-park-union-free-school-district-fuel-and-vehicle-inventory-2023m-152William Floyd Union Free School District – Check Signing and Online Banking (2022M-192)
… Board of Education (Board) and District officials ensured check signings and online banking transactions were … the Board and District officials did not ensure check signings and banking transactions were secure. The … to affix her signature to checks without overseeing the check signing process; of the 364 checks reviewed, 353 checks …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/03/william-floyd-union-free-school-district-check-signing-and-online-bankingElmsford Union Free School District – IT Asset Management (S9-22-9)
… inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key … officials did not always appropriately track or inventory IT assets or maintain complete IT inventory records. As a result, officials cannot assure …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/elmsford-union-free-school-district-it-asset-management-s9-22-9Lindenhurst Union Free School District – Collections (2024M-24)
… District (District) officials ensured that funds collected from recreational and educational programs were properly … District officials did not ensure that funds collected from all recreational and educational programs were properly … We reviewed $311,876 collected by the business office from five District recreational and educational programs and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/lindenhurst-union-free-school-district-collections-2024m-24Tuckahoe Union Free School District – Overtime (2023M-53)
… complete report – pdf] Audit Objective Determine whether the Tuckahoe Union Free School District (District) officials … it was accurate. As a result, overtime payments increase the amount owed by a district, annually to the State, for its … ensure the accuracy of overtime charges. Ensure overtime is properly monitored. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/tuckahoe-union-free-school-district-overtime-2023m-53Blind Brook-Rye Union Free School District – Capital Project Change Orders (2023M-35)
… approvals were obtained for capital project (Project) change orders. Key Findings The Board and District officials did not ensure that all Project change orders were submitted as required to the New York … aid reimbursement for all unapproved work . For the 151 change orders reviewed totaling about $3 . 8 million: 122 (81 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/blind-brook-rye-union-free-school-district-capital-project-change-ordersEast Rockaway Union Free School District – Extra-Classroom Activity Funds (2020M-85)
… funds were properly accounted for, deposited timely and if disbursements were properly supported and for legitimate … ECA funds were properly accounted for deposited timely and if disbursements were properly supported and for legitimate …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/15/east-rockaway-union-free-school-district-extra-classroom-activity-fundsWyandanch Union Free School District - Professional Services, Administrative Expenses and Fuel Inventory (2018M-24)
… - pdf] Audit Objective Determine if: Wyandanch Union Free School District (District) officials used competitive methods … conferences attended by Board of Education (Board) members and cell phones were supported and necessary. District officials effectively monitored fuel …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/wyandanch-union-free-school-district-professional-services-administrativeNew York Mills Union Free School District – Procurement (2020M-79)
… whether District officials sought competition for the purchase of good and services not subject to competitive bidding. Key … to competitive bidding. Officials also did not comply with the District’s procurement policy. The purchasing agent did … Determine whether District officials sought competition for the purchase of good and services not subject to competitive …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/new-york-mills-union-free-school-district-procurement-2020m-79West Babylon Union Free School District – Claims Audit (2024M-62)
… totaling $3.1 million were not audited prior to payment in accordance with New York State (NYS) Education Law Section … action. Appendix B includes our comment on an issue raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/20/west-babylon-union-free-school-district-claims-audit-2024m-62Cheektowaga-Sloan Union Free School District – Claims Auditing (2024M-76)
… Audit Objective Determine whether Cheektowaga-Sloan Union Free School District (District) claims were properly audited … Determine whether CheektowagaSloan Union Free School District District claims were properly audited …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cheektowaga-sloan-union-free-school-district-claims-auditing-2024m-76Edgemont Union Free School District – Information Technology (2024M-37)
… Disable 34 unneeded network user accounts that had last login dates ranging from July 29, 2021 to July 1, 2023. The …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/08/edgemont-union-free-school-district-information-technology-2024m-37Constitutional Tax Limits
Constitutional Tax Limits
https://www.osc.ny.gov/local-government/required-reporting/constitutional-tax-limitsHampton Bays Union Free School District - Claims Processing (2018M-68)
Hampton Bays Union Free School District - Claims Processing (2018M-68)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2018-hampton-bays.pdfPort Jefferson Union Free School District - Claims Processing (2018M-055)
Port Jefferson Union Free School District - Claims Processing (2018M-055)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2018-port-jefferson.pdfCleveland Hill Union Free School District – Financial Management (2017M-235)
Cleveland Hill Union Free School District – Financial Management (2017M-235)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2018-cleveland-hill.pdfCenter Moriches Union Free School District – Medicaid Reimbursements (2017M-174)
Center Moriches Union Free School District – Medicaid Reimbursements (2017M-174)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2017-center-moriches.pdf