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External Audit Guidance for School District Officials
External Audit Guidance for School District Officials
https://www.osc.ny.gov/files/local-government/publications/pdf/sch_audit_guidance.pdfNortheast Central School District - Payroll (2018M-140)
Northeast Central School District - Payroll (2018M-140)
https://www.osc.ny.gov/files/local-government/audits/pdf/northeast.pdfMount Pleasant Cottage School Union Free School District – Financial Condition (2013M-360)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, 2012 … September 10, 2013. Background The Mount Pleasant Cottage School Union Free School District is a special act school district located in …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/mount-pleasant-cottage-school-union-free-school-district-financialJamestown City School School District – Fund Balance and Reserves (2022M-97)
Determine whether the Jamestown City School District (District) Board of Education (Board) and District officials properly managed fund balance and reserves.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/jamestown-city-school-district-2022-97.pdfDiNapoli: Audit Reveals Hiring and Budgeting Problems in Brentwood School District
… actions that ignored district policy, most notably in the search for a new superintendent. “This audit revealed … expenditures during a three-year period, resulting in an accumulation of excess fund balance. For fiscal years … the school board appropriated a total of $60.8 million in fund balance to finance operations. The district, however, …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-audit-reveals-hiring-and-budgeting-problems-brentwood-school-districtState Comptroller DiNapoli Releases Municipal & School Audits
… and reliable collections were not always maintained, there is an increased risk of city collections being lost, misused … increased risk of loss. District officials did not adhere to the district’s investment policy and invested $35,000 in … Beacon Central School District – Information Technology (IT) (Dutchess County) District officials did not ensure …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases State Audits
… and $1,173 in ineligible staff food costs. Department of Taxation and Finance: Property Tax Freeze (PTF) Credit …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-state-auditsComptroller DiNapoli Releases State Audits
… Department (SED): United Cerebral Palsy Association of the Rochester Area, Inc. Compliance With the Reimbursable Cost …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-state-auditsDiNapoli: Franklin School District Saves $826,000 in Health Care Costs
… Franklin Central School District officials saved more than $800,000 in health … time of limited resources and increasingly tight budgets, school districts need to make every dollar count,” said …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-franklin-school-district-saves-826000-health-care-costsState Comptroller DiNapoli Releases School District Audits
… result, five of the six online banking users were allowed to access nonbusiness websites prohibited by the policy. In … information technology security (IT) awareness training to all online banking users was not provided. Sensitive IT … implement the faculty auditor’s recommendations. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits-0Bellmore-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 July 1, 2012 … 30, 2016. Background The Bellmore-Merrick Central High School District is located in the Town of Hempstead in Nassau …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/bellmore-merrick-central-high-school-district-financial-condition-2016mSchoharie Central School District - School Lunch Operations (2019M-19)
… complete report - pdf] Audit Objective Determine whether District officials properly managed school lunch operations. Key Findings Over the last three …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/19/schoharie-central-school-district-school-lunch-operations-2019m-19Unadilla Valley Central School District – Special Education Services (2016M-47)
… The purpose of our audit was to determine whether the District provided special education services in a … June 30, 2015. Background The Unadilla Valley Central School District is located in 10 towns in Chenango, Otsego …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/unadilla-valley-central-school-district-special-education-services-2016mState Comptroller DiNapoli Releases Municipal & School Audits
… inventory records and ordered excessive quantities of workbooks. As a result, officials ordered 4,126 workbooks … did not maintain a comprehensive perpetual inventory of workbooks, nor did they perform annual inventory counts at year-end. As a result, officials were not aware of the large quantities of workbooks stored at the elementary …
https://www.osc.ny.gov/press/releases/2023/11/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… record dates collections were received or deposit payments in a timely manner. Canajoharie Volunteer Fire Department – … monthly reports to officials for eight of the 13 months in the audit period; or prepare bank reconciliations. … established and 48 deposits totaling $16,655 were not made in a timely manner. Auditors found 248 disbursements totaling …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-auditsGranville Central School District – Medicaid Reimbursements (2021M-90)
… revenues totaling $9,011, from 50 percent reimbursement of eligible costs. Key Recommendations Establish procedures …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/27/granville-central-school-district-medicaid-reimbursements-2021m-90Chazy Union Free School District – Medicaid Reimbursements (2021M-166)
… ] Audit Objective Determine whether the Chazy Union Free School District (District) maximized Medicaid reimbursements by … action. … Determine whether the Chazy Union Free School District District maximized Medicaid reimbursements by …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/22/chazy-union-free-school-district-medicaid-reimbursements-2021m-166Briarcliff Manor Union Free School District - Procurement (2020M-173)
… Objective Determine whether Briarcliff Manor Union Free School District (District) officials used a competitive process to … action. … Determine whether Briarcliff Manor Union Free School District District officials used a competitive process …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/briarcliff-manor-union-free-school-district-procurement-2020m-173State Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Genesee Valley Board …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-0Putnam Central School District – Budgeting (2015M-243)
… Central School District is located in the Towns of Putnam and Dresden in Washington County and the Town of Ticonderoga in Essex County. The District, … officials overestimated expenditures for the 2013-14 and 2014-15 fiscal years. As of June 30, 2015, the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/putnam-central-school-district-budgeting-2015m-243