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Lake Placid Central School District – Claims Auditing (2016M-84)

… Purpose of Audit The purpose of our audit was to examine the District’s claims auditing process for the … Findings The Business Manager prints signed checks prior to the claims auditor’s audit and approval of the … claims. Not all claims were audited and approved prior to payment. Key Recommendations Only print signed checks …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/lake-placid-central-school-district-claims-auditing-2016m-84

Patchogue-Medford Union Free School District – Budget Review (B7-15-1)

… the significant revenue and expenditure projections in the District’s tentative budget for the 2015-16 fiscal … The Patchogue-Medford Union Free School District, located in Suffolk County, issued debt totaling $6 million to liquidate the accumulated deficit in the District’s general fund as of June 30, 2006. Local …

https://www.osc.ny.gov/local-government/audits/school-district/2015/03/06/patchogue-medford-union-free-school-district-budget-review-b7-15-1

Arkport Central School District – Payroll (2016M-338)

… Purpose of Audit The objective of our audit was to evaluate the accuracy of payroll payments for the period … Review the calculations for separation payments prior to the payments being made. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/arkport-central-school-district-payroll-2016m-338

Fabius-Pompey Central School District – Budget Review (B3-15-9)

… their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations …

https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/fabius-pompey-central-school-district-budget-review-b3-15-9

Patchogue-Medford Union Free School District – Budget Review (B7-14-2)

… the significant revenue and expenditure projections in the District’s tentative budget for the 2014-15 fiscal … The Patchogue-Medford Union Free School District, located in Suffolk County, issued debt totaling $6 million to liquidate the accumulated deficit in the District’s general fund as of June 30, 2006. Local …

https://www.osc.ny.gov/local-government/audits/school-district/2014/03/12/patchogue-medford-union-free-school-district-budget-review-b7-14-2

Chenango Valley Central School District – Budget Review (B4-15-8)

… review was to determine whether the significant revenue and expenditure projections in the District’s tentative … the accumulated deficit in the District’s general fund and food service fund as of June 30, 2008. Local Finance Law … of our review, we found that the significant revenue and expenditure projections in the proposed budgets are …

https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/chenango-valley-central-school-district-budget-review-b4-15-8

Bradford Central School District – Online Banking (2022M-102)

… Central School District (District) officials ensured online banking transactions were appropriate and secure. Key Findings While we found online banking transactions were appropriate, District officials did not secure access to online banking. In addition to sensitive information …

https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/bradford-central-school-district-online-banking-2022m-102

Oceanside Union Free School District – Monitoring Internet Use (2022M-195)

… [read complete report – pdf] Audit Objective Determine whether Oceanside Union Free School District (District) officials monitored … websites, such as shopping, entertainment, personal email, online gaming and social networking, in violation of the …

https://www.osc.ny.gov/local-government/audits/school-district/2023/03/24/oceanside-union-free-school-district-monitoring-internet-use-2022m-195

Sauquoit Valley Central School District – Financial Condition (2016M-88)

… Background The Sauquoit Valley Central School District is located in the Towns of Bridgewater, Kirkland, Marshall, New Hartford … Key Findings District officials have not developed a long-term financial plan to maintain financial stability. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/sauquoit-valley-central-school-district-financial-condition-2016m-88

Dutchess County Board of Cooperative Educational Services – User Access Rights (2016M-213)

… job descriptions and responsibilities. Duplicate vendor files existed in the system because users created new vendor files when entering purchases for existing vendors. Key …

https://www.osc.ny.gov/local-government/audits/boces/2016/08/19/dutchess-county-board-cooperative-educational-services-user-access-rights-2016m-213

Utica Academy of Science Charter School – Purchasing (2015M-71)

… Purpose of Audit The purpose of our audit was to examine the School’s purchasing … through September 30, 2014. Background The Utica Academy of Science Charter School is a public school, located in the … Utica Academy of Science Charter School Purchasing 2015M71 …

https://www.osc.ny.gov/local-government/audits/charter-school/2015/06/26/utica-academy-science-charter-school-purchasing-2015m-71

Spencer-Van Etten Central School District – Financial Condition (2014M-233)

… Background The Spencer-Van Etten Central School District is located in the Towns of Baldwin, Chemung, Erin and Van … Danby and Newfield in Tompkins County. The District, which is governed by an elected seven-member Board of Education, …

https://www.osc.ny.gov/local-government/audits/school-district/2014/10/24/spencer-van-etten-central-school-district-financial-condition-2014m-233

Rensselaer City School District – Medicaid Reimbursements (2024M-42)

… Had the District claimed all eligible services, it would have realized revenue totaling $23,169. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/school-district/2024/07/12/rensselaer-city-school-district-medicaid-reimbursements-2024m-42

Town of Colchester – Financial Condition (2016M-376)

… 1, 2015 through August 31, 2016. Background The Town of Colchester is located in Delaware County and has a population … Town of Colchester Financial Condition 2016M376 …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-colchester-financial-condition-2016m-376

Beacon City School District – Budget Review (B6-14-10)

Beacon City School District Budget Review B61410

https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/beacon-city-school-district-budget-review-b6-14-10

Hicksville Union Free School District – Managing Network User Accounts (2023M-20)

… including business office network user account access. In addition, sensitive IT control weaknesses were … B includes our comment on an issue that was raised in the District’s response letter. …

https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/hicksville-union-free-school-district-managing-network-user-accounts

Tompkins-Seneca-Tioga Board of Cooperative Educational Services – Network Access and Information Technology Assets (2022M-65)

… safeguarded from unauthorized use, access and loss. In addition, sensitive IT control weaknesses were … and disable unneeded network user accounts resulting in 61 unnecessary accounts. Provide adequate IT security …

https://www.osc.ny.gov/local-government/audits/boces/2022/07/01/tompkins-seneca-tioga-board-cooperative-educational-services-network-access-and

Kortright Rural Fire District – Financial Activities (2022M-51)

… pdf] Audit Objective Determine whether the Kortright Rural Fire District (District) Board of Fire Commissioners (Board) established adequate controls over … Determine whether the Kortright Rural Fire District District Board of Fire Commissioners Board established adequate controls over …

https://www.osc.ny.gov/local-government/audits/fire-district/2022/06/24/kortright-rural-fire-district-financial-activities-2022m-51