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South Mountain Hickory Common School District – Financial Management (2022M-49)

… could have used surplus fund balance to reduce the tax levy, rather than increasing the 2021-22 school year levy … balance limit established by New York State Real Property Tax Law Section 1318. Develop accurate and reliable annual …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/south-mountain-hickory-common-school-district-financial-management-2022m

South Lewis Central School District – Conflicts of Interest (2021M-3)

… audit period. One Board member co-owns a local hardware store that sold materials and supplies to the District …

https://www.osc.ny.gov/local-government/audits/school-district/2021/07/30/south-lewis-central-school-district-conflicts-interest-2021m-3

DiNapoli: East Ramapo School Budget Hampered By Deficits, Inadequate Rainy Day Funds

… The East Ramapo Central School District continues to face … were not addressed or only partially implemented. “East Ramapo school district officials must do a better job … some level of fiscal stress. Auditors also found that East Ramapo officials have not properly budgeted for …

https://www.osc.ny.gov/press/releases/2016/06/dinapoli-east-ramapo-school-budget-hampered-deficits-inadequate-rainy-day-funds

DiNapoli Releases Fiscal Stress Scores for Villages and Some Cities

… (Franklin County), Sackets Harbor (Jefferson County), South Dayton (Cattaraugus County), and Whitehall (Washington … 28 and July 31. DiNapoli’s office evaluated the fiscal health of 519 villages, which predominantly have a fiscal … the fourth consecutive year. The villages of Huntington Bay and Wappingers Falls were both designated in the …

https://www.osc.ny.gov/press/releases/2024/03/dinapoli-releases-fiscal-stress-scores-villages-and-some-cities

DiNapoli: Scores Reveal Fiscal Stress Continues for Certain Communities

… Ramapo, Pierrepont, Coeymans, Cherry Valley and Parish. Eleven communities have been listed in the second highest … entities moved into a fiscal stress category in 2014; Eleven calendar year entities moved out of fiscal stress …

https://www.osc.ny.gov/press/releases/2015/09/dinapoli-scores-reveal-fiscal-stress-continues-certain-communities

Wyandanch Union Free School District – Budget Review (B24-7-2)

… of Budget Review The purpose of our budget review was to provide an independent evaluation of the proposed 2024-25 … by Chapter 56 of the Laws 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 …

https://www.osc.ny.gov/local-government/audits/school-district/2024/04/05/wyandanch-union-free-school-district-budget-review-b24-7-2

Milford Central School District – Financial Condition (2016M-87)

… period July 1, 2012 through June 30, 2015. Background The Milford Central School District is located in the Towns of Hartwick, Laurens, Maryland, Middlefield, Milford and Westford in Otsego County. The District, which … Milford Central School District Financial Condition 2016M87 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/milford-central-school-district-financial-condition-2016m-87

Wayne Central School District – Transportation Department Operations (2021M-160)

… performance of the transportation department’s operations in accordance with Board-adopted policies and procedures. …

https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/wayne-central-school-district-transportation-department-operations-2021m

Whitesville Central School District – Information Technology (2021M-22)

… to define information technology services to be provided. In addition, sensitive IT control weaknesses were …

https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/whitesville-central-school-district-information-technology-2021m-22

State Comptroller Thomas P. DiNapoli Releases School District Audit

… public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly requested …

https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-thomas-p-dinapoli-releases-school-district-audit

Groton Central School District – Cash Management (2020M-124)

… that offered higher interest rates. The Business Official did not: Develop and manage a comprehensive …

https://www.osc.ny.gov/local-government/audits/school-district/2021/01/29/groton-central-school-district-cash-management-2020m-124

Duanesburg Central School District – Information Technology (2021M-40)

… technology (IT) systems were adequately secured to protect against unauthorized use, access and/or loss. Key … and permissions. Provide cybersecurity awareness training to employees. After sharing our findings, the Management … (IT) control weaknesses were communicated confidentially to officials. Key Recommendation Regularly review network and …

https://www.osc.ny.gov/local-government/audits/school-district/2021/11/19/duanesburg-central-school-district-information-technology-2021m-40

Broadalbin-Perth Central School District – Online Banking (2020M-144)

… Objective Determine whether the Broadalbin-Perth Central School District’s (District) Board and District officials ensured online banking transactions were appropriate and information … Board and District officials did not adequately safeguard online banking transactions. Officials did not: Adopt a …

https://www.osc.ny.gov/local-government/audits/school-district/2021/04/01/broadalbin-perth-central-school-district-online-banking-2020m-144

Menands Union Free School District – Payroll (2015M-268)

… The Menands Union Free School District is located in the Village of Menands in Albany County. The District is governed by an elected … correct. Key Recommendation There are no recommendations in this report. …

https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/menands-union-free-school-district-payroll-2015m-268

Inlet Common School District – Claims Auditing (2015M-285)

… July 1, 2014 through August 31, 2015. Background The Inlet Common School District is located in the Town of Inlet in Hamilton County. The District, which operates one … Inlet Common School District Claims Auditing 2015M285 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/inlet-common-school-district-claims-auditing-2015m-285

Sewanhaka Central High School District – Business Office Information Technology Systems (2023M-12)

… (IT) contingency plan to help secure and protect business office IT systems in the event of a disruption or disaster. Key Findings … plan to help them adequately secure and protect business office IT systems in the event of a disruption or disaster. … IT contingency plan to help secure and protect business office IT systems in the event of a disruption or disaster …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/30/sewanhaka-central-high-school-district-business-office-information

Greenville Central School District – Information Technology (2021M-156)

Determine whether Greenville Central School District District officials established adequate network user account controls to prevent unauthorized use or access

https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/greenville-central-school-district-information-technology-2021m-156

Clyde-Savannah Central School District – Network Access Controls (2020M-122)

… Officials did not regularly review network user accounts and permissions to determine whether they were appropriate or … 354 network user accounts (33 percent) 53 generic and/or shared user accounts (53 percent) Five administrative … District moves to increased reliance on a remote learning environment and administrative operations, protecting IT …

https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/clyde-savannah-central-school-district-network-access-controls-2020m-122