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Canaseraga Central School District - Financial Management (2019M-104)
Determine whether the Board and District officials properly managed fund balance and reserves
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/canaseraga-central-school-district-financial-management-2019m-104Richfield Springs Central School District - Fixed Assets (2019M-140)
… Determine whether fixed assets were recorded and accounted for properly. Key Findings Fixed asset and disposal policies … Board approval. Key Recommendations Establish a threshold for inventorying and recording fixed assets and update … Determine whether fixed assets were recorded and accounted for properly …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/20/richfield-springs-central-school-district-fixed-assets-2019m-140Byram Hills Central School District - Fixed Assets (2019M-153)
… Determine whether fixed assets were recorded and accounted for properly. Key Findings The Board did not approve the … Determine whether fixed assets were recorded and accounted for properly …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/byram-hills-central-school-district-fixed-assets-2019m-153Lakeland Central School District - Reserves Management (2019M-113)
… the Business Official submits the report of reserves in compliance with all requirements of the Board’s policy. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/19/lakeland-central-school-district-reserves-management-2019m-113East Irondequoit Central School District - Payroll and Leave Accruals (2019M-92)
Determine whether employees received proper wages and overtime payments in accordance with contract terms and if leave was properly tracked
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/east-irondequoit-central-school-district-payroll-and-leave-accruals-2019mMedina Central School District - Reserve Funds (2019M-165)
… Findings District officials have not performed an analysis of the reserves, as the District’s reserve policy requires. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-reserve-funds-2019m-165Fallsburg Central School District - Fund Balance Management (2020M-12)
Determine whether the Board and District officials effectively managed general fund balance
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/08/fallsburg-central-school-district-fund-balance-management-2020m-12Connetquot Central School District - Financial Management (2019M-180)
… fund balance remains at $8 million, 1 0.1 percentage points above the statutory limit. Key Recommendations Review …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/01/connetquot-central-school-district-financial-management-2019m-180Mount Markham Central School District – Financial Management (2020M-39)
… that appropriate fund balance that is not needed or used to fund District operations. Periodically review and update …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/mount-markham-central-school-district-financial-management-2020m-39Child Care in NY Challenged by Staff Shortages, High Prices and Too Few Slots
… least three children under the age of five per available slot in registered home-based providers or day care centers. … Care Workforce and Facilities Act , which would allocate $100 million in federal funding to train the child care … children under the age of five per available child care slot in local day care centers or registered home-based care …
https://www.osc.ny.gov/press/releases/2025/02/child-care-ny-challenged-staff-shortages-high-prices-and-too-few-slotsNorth Babylon Union Free School District – Online Banking (2023M-156)
Determine whether North Babylon Union Free School District (District) officials ensured online banking transactions were appropriate and secure.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/north-babylon-union-free-school-district-2023-156.pdfPembroke Central School District – Extra-Classroom Activity Funds (2023M-136)
Determine whether Pembroke Central School District (District) officials properly accounted for and appropriately used extra-classroom activity (ECA) funds.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/pembroke-central-school-district-2023-136.pdfPembroke Central School District – Extra-Classroom Activity Funds (2023M-136)
Determine whether Pembroke Central School District (District) officials properly accounted for and appropriately used extra-classroom activity (ECA) funds.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/pembroke-central-school-district-2023-130.pdfBabylon Union Free School District – Medicaid Reimbursements (2022M-91)
Determine whether the Babylon Union Free School District (District) claimed Medicaid reimbursements for all eligible Medicaid services provided.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/babylon-union-free-school-district-2022-91.pdfGilboa-Conesville Central School District – Fund Balance Management (2022M-175)
Determine whether the Gilboa-Conesville Central School District (District) Board of Education (Board) and officials effectively managed fund balance.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/gilboa-conesville-central-school-district-2022-175.pdfEast Aurora Union Free School District - Procurement (2023M-125)
Determine whether the East Aurora Union Free School District (District) officials procured goods and services in a competitive manner.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/east-aurora-union-free-school-district-2023-125.pdfHastings-on-Hudson Union Free School District - Information Technology (2023M-104)
Determine whether Hastings-on-Hudson Union Free School District (District) officials ensured that unneeded network user accounts were disabled timely.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/hastings-on-hudson-union-free-school-district-2023-104.pdfGarden City Union Free School District – IT Asset Management (2023M-161)
Determine whether Garden City Union Free School District (District) officials tracked, inventoried and safeguarded information technology (IT) assets.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/garden-city-union-free-school-district-2023-161.pdfEast Aurora Union Free School District - Procurement (2023M-125)
Determine whether the East Aurora Union Free School District (District) officials procured goods and services in a competitive manner.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/east-aurora-union-free-school-district-2023-125..pdfMount Morris Central School District – Online Banking (2022M-99)
Determine whether the Mount Morris Central School District (District) officials ensured online banking transactions were appropriate and secure.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/mount-morris-central-school-district-2022-99.pdf