Search
Trash Can Free Stations Pilot Program (Follow-Up)
… recommendations included in our initial report, Trash Can Free Stations Pilot Program (2014-S-29). Background Our … three recommendations included in our initial report Trash Can Free Stations Pilot Program 2014S29 …
https://www.osc.ny.gov/state-agencies/audits/2017/02/14/trash-can-free-stations-pilot-program-followSelected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied … expenses, which are discretionary and under the control of agency management, include car rentals, meals, lodging, … such as airline baggage and travel agency fees. As part of a statewide initiative to determine whether the use of …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/selected-employee-travel-expensesPort Washington Union Free School District – Payroll (2025M-38)
… Therefore, district officials should establish procedures to ensure that employees are accurately paid the salaries and … We examined compensation totaling $449,510 that was paid to 40 of the District’s 239 clerical, custodial, maintenance, … contain recommendations. We conducted this audit pursuant to Article V, Section 1 of the State Constitution and the …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/27/port-washington-union-free-school-district-payroll-2025m-38Wyandanch Union Free School District – Budget Review (B25-7-3)
… Wyandanch Union Free School District (District) is located in Suffolk County. Chapter 18 of the Laws of 2020, as amended … of 2020, authorizes the District to issue serial bonds in an aggregate principal amount not to exceed $4.5 million, to liquidate the accumulated deficit in the District ’s general fund as of June 30, 2019. Local …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/11/wyandanch-union-free-school-district-budget-review-b25-7-3Tuxedo Union Free School District – Payroll and Leave Accruals (2022M-15)
… As a result, payroll staff were unable to interpret what benefits employees are entitled to receive and may be … annually to ensure the amount credited to each employee is accurate. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/tuxedo-union-free-school-district-payroll-and-leave-accruals-2022m-15East Moriches Union Free School District – Financial Condition Management (2022M-1)
… Audit Objective Determine whether the East Moriches Union Free School District’s (District) Board of Education (Board) … Determine whether the East Moriches Union Free School Districts Districts Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/east-moriches-union-free-school-district-financial-condition-managementValhalla Union Free School District – Network User Accounts (2022M-26)
… 3, 2012, to September 3, 2021, and account for 15 percent of the District’s network user accounts. Ensured District … user accounts enabled on the network increases the risk of unauthorized access. Key Recommendations Disable … as soon as they are no longer needed and maintain a list of authorized network users to periodically review network …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/valhalla-union-free-school-district-network-user-accounts-2022m-26Town of Webb Union Free School District – Financial Management (2022M-53)
… realistic budgets and properly managed fund balance in accordance with statute. Key Findings The Board and … The Board consistently overestimated appropriations in the 2018-19 through 2020-21 budgets by a total of $3.7 … realistic budgets and properly managed fund balance in accordance with statute …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/town-webb-union-free-school-district-financial-management-2022m-53Hastings-on-Hudson Union Free School District - Information Technology (2023M-104)
… School District (District) officials ensured that unneeded network user accounts were disabled in a timely manner. Key … Findings District officials did not ensure that unneeded network user accounts were disabled in a timely manner. As a result, 21 percent of the District’s network user accounts were unneeded and additional entry …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/hastings-hudson-union-free-school-district-information-technology-2023mGarden City Union Free School District – IT Asset Management (2023M-161)
… Board did not adopt a comprehensive written policy for IT equipment inventory, annual inventories were not conducted, and IT equipment was not properly secured. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/garden-city-union-free-school-district-it-asset-management-2023m-161East Meadow Union Free School – Overtime (2022M-118)
… retirement benefits. Key Recommendations Ensure all non-emergency overtime is preapproved in writing, properly …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/east-meadow-union-free-school-overtime-2022m-118East Quogue Union Free School District – IT Asset Management (S9-22-8)
… (District) officials appropriately tracked, inventoried and safeguarded information technology (IT) assets acquired … We selected 25 IT assets to confirm their location and that they were inventoried, and five additional IT assets to confirm they were …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/east-quogue-union-free-school-district-it-asset-management-s9-22-8Uniondale Union Free School District – Information Technology (2023M-61)
… result, the District had an increased risk of unauthorized access to and use of the network and could potentially lose … changing and disabling nonstudent network user account access, and regularly review the accounts to ensure they are … changing and disabling nonstudent network user account access. Evaluate existing nonstudent network user accounts …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/uniondale-union-free-school-district-information-technology-2023m-61Center Moriches Union Free School District – Payroll (2024M-155)
… events totaling $14,190 due to various discrepancies with game schedules. For example, time sheets were submitted with overlapping game times and for dates when there were no games scheduled. …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/center-moriches-union-free-school-district-payroll-2024m-155North Babylon Union Free School District – Online Banking (2023M-156)
… District (District) officials ensured online banking transactions were appropriate and secure. Key Findings While we determined that online banking transactions were appropriate, the Board of Education (Board) … must improve controls over online banking to ensure these transactions are secure. In addition to sensitive information …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/north-babylon-union-free-school-district-online-banking-2023m-156Farmingdale Union Free School District – Payroll (2024M-22)
… is a significant risk that employees may have been paid for unnecessary overtime work that could have been avoided … was preapproved and monitored. Paid 20 employees $167,034 for nonemergency overtime work, including routine job duties … events, without written preapproval. Did not budget for overtime separate from other payroll expenditures. As a …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/28/farmingdale-union-free-school-district-payroll-2024m-22Town of Franklinville – Procurement (2024M-56)
… (Board) members, Highway Superintendent (Superintendent) and former Town Supervisor (former supervisor), who served as … Town’s procurement policy and its requirements. Further, they did not research publications or attend free trainings … with our recommendations and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-franklinville-procurement-2024m-56Town of Hempstead Industrial Development Agency and Valley Stream Union Free School District 30 – Green Acres Mall PILOT Payments (2017M-233)
… and procedures when approving and administrating the Green Acres Mall and Commons development projects and whether District 30 appropriately budgeted for the Green Acres payments-in-lieu of taxes (PILOTs) and the … by the Board of Education, which includes five members. Green Acres parcels paid $20.6 million in property taxes in …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2017/12/19/town-hempstead-industrial-development-agency-and-valleyMount Sinai Union Free School District – Financial Management (2013M-227)
… period July 1, 2011, through June 30, 2013. Background The Mount Sinai Union Free School District (District) is located … Mount Sinai Union Free School District Financial Management …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/16/mount-sinai-union-free-school-district-financial-management-2013m-227Wyandanch Union Free School District – Budget Review (B26-7-2)
The purpose of our budget review was to provide an independent evaluation of the proposed 202627 budget
https://www.osc.ny.gov/local-government/audits/school-district/2026/04/10/wyandanch-union-free-school-district-budget-review-b26-7-2