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Freeport Union Free School District – Financial Management (2024M-49)
… School District’s (District) Board of Education (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/freeport-union-free-school-district-financial-management-2024m-49Ardsley Union Free School District – Financial Management (2024M-13)
… pdf] Audit Objective Determine whether the Ardsley Union Free School District (District) Board of Education (Board) … response letter. … Determine whether the Ardsley Union Free School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/ardsley-union-free-school-district-financial-management-2024m-13Waterford-Halfmoon Union Free School District - Financial Management (2017M-243)
… to initiate, corrective action. … WaterfordHalfmoon Union Free School District Financial Management 2017M243 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/15/waterford-halfmoon-union-free-school-district-financial-management-2017mMattituck-Cutchogue Union Free School District - Claims Processing (2018M-131)
… properly audited and approved before payment. Key Findings The controls over claims processing were not always effective. As a result, the purchasing agent approved 12 purchase orders (6 percent) … documentation that included confirming purchase orders (i.e., purchase orders issued after the goods or services have …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/mattituck-cutchogue-union-free-school-district-claims-processing-2018mMamaroneck Union Free School District - Extra-Classroom Activities (2018M-95)
… sales tax totaling $473 was not set aside for remittance to the New York State Department of Taxation and Finance … amend the ECA fund policy and establish written procedures to supplement it. Maintain records, supporting documentation … agreed with our recommendations and indicated they planned to initiate corrective action. … Mamaroneck Union Free School …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/mamaroneck-union-free-school-district-extra-classroom-activities-2018m-95Dover Union Free School District - Information Technology (2018M-112)
… access and loss. Key Findings Employees accessed websites for social networking, shopping, travel, entertainment and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/dover-union-free-school-district-information-technology-2018m-112North Merrick Union Free School District - Purchasing (2018M-87)
… seeking competition for purchases. We selected payments to 22 vendors totaling $153,597 that required quotes and … number of quotes. We selected 10 vendors who were paid a combined total of $5.1 million to determine whether the purchases were competitively bid. We …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/north-merrick-union-free-school-district-purchasing-2018m-87Mattituck-Cutchogue Union Free School District – Financial Condition (2013M-322)
… July 31, 2013. Background The Mattituck-Cutchogue Union Free School District is located in the Town of Southold in … fund moneys as restricted cash. … MattituckCutchogue Union Free School District Financial Condition 2013M322 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/24/mattituck-cutchogue-union-free-school-district-financial-condition-2013mSouthold Union Free School District – Claims Processing (2013M-183)
… 1, 2011, to April 30, 2013. Background The Southold Union Free School District is located in the Town of Southold, … orders to emergency situations. … Southold Union Free School District Claims Processing 2013M183 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/23/southold-union-free-school-district-claims-processing-2013m-183Wyandanch Union Free School District - Professional Services, Administrative Expenses and Fuel Inventory (2018M-24)
Wyandanch Union Free School District - Professional Services, Administrative Expenses and Fuel Inventory (2018M-24)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2018-wyandanch.pdfBellmore Union Free School District – Payroll (2023M-129)
Determine whether Bellmore Union Free School District (District) officials approved, supported and monitored overtime.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/bellmore-union-free-school-district-2023-129.pdfAccountability for Traffic Ticket Surcharges (Follow-Up)
… Purpose To determine the extent of implementation of the four … to program monitoring. Key Finding Department officials have made progress in implementing each of the … one has been implemented and the other three have been partially implemented. Key Recommendation Officials …
https://www.osc.ny.gov/state-agencies/audits/2016/12/08/accountability-traffic-ticket-surcharges-followHampton Bays Union Free School District – Claims Processing (2013M-333)
… through August 31, 2013. Background The Hampton Bays Union Free School District is located in the Town of Southampton, … orders to emergency situations. … Hampton Bays Union Free School District Claims Processing 2013M333 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/27/hampton-bays-union-free-school-district-claims-processing-2013m-333Selected Employee Travel Expenses
… employees complied with rules and regulations and is free from fraud, waste, and abuse. The audit covers the … employees complied with rules and regulations and is free from fraud waste and abuse …
https://www.osc.ny.gov/state-agencies/audits/2013/07/10/selected-employee-travel-expensesAlfred State College of Technology – Selected Employee Travel Expenses
… employees complied with rules and regulations and is free from fraud, waste, and abuse. The audit covers the … employees complied with rules and regulations and is free from fraud waste and abuse …
https://www.osc.ny.gov/state-agencies/audits/2013/02/14/alfred-state-college-technology-selected-employee-travel-expensesState Comptroller DiNapoli Releases School District Audits
… payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-auditsWyandanch Union Free School District – Budget Review (B24-7-2)
… proposed 2024-25 budget. Background The Wyandanch Union Free School District (District) is located in Suffolk County. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/05/wyandanch-union-free-school-district-budget-review-b24-7-2Opinion 2005-9
… districts”). 2 The board of education of a union free or central component district appoints the persons to … certain factors listed in section 2102-a(2). 2 The union free, central or common school districts within the central … referred to as the “component districts” (see, e.g., Union Free School District No. 22 v Wilson , 281 AD 419, 120 NYS2d …
https://www.osc.ny.gov/legal-opinions/opinion-2005-9DiNapoli: Too Many Subway Stations Need Repairs
… P. DiNapoli. Only 51 of the city’s 468 stations were free of defects, and just 1-in-4 had most or all of their … of 1 to 5. NYCT considers those it rated under 3 to be free of defects and in a “state of good repair.” Components …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-too-many-subway-stations-need-repairsState Comptroller DiNapoli Releases School Audits
… of Cooperative Educational Services , Raquette Lake Union Free School District and the Western Suffolk Board of … BOCES and charter school finances and operations to ensure money is being spent appropriately and effectively. The … and procedures are in place to protect taxpayer dollars from waste, fraud and abuse. New York’s school districts …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-school-audits