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Jericho Union Free School District – Financial Management (2016M-328)
… to examine the District’s financial management practices for the period July 1, 2014 through May 24, 2016. Background … five-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year were approximately $121 million. … by 9 to 12 percent– ranging from $9.8 to $12.4 million – for three of the four years in our audit period (2012-13 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/jericho-union-free-school-district-financial-management-2016m-328Irvington Union Free School District – Information Technology (2016M-266)
… acceptable use policy does not address computer users who do not use the District’s computers for instructional … the District’s acceptable use policy to address users who do not use computers for instructional purposes and to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/irvington-union-free-school-district-information-technology-2016m-266Kenmore-Town of Tonawanda Union Free School District – Change Orders (2022M-41)
… - pdf] Audit Objective Determine whether the Kenmore-Town of Tonawanda Union Free School District (District) Board of … officials properly managed capital project (Project) change orders. Key Findings The Board and District officials did not properly manage Project change orders. The Board and District officials did not: …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-change-orders-2022m-41Malverne Union Free School District – Extra-Classroom Activity Funds (2024M-84)
… not retain cash collection logs from the safes where club money was placed before deposit and club advisors did not …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/malverne-union-free-school-district-extra-classroom-activity-funds-2024mIsland Trees Union Free School District – Inventorying and Monitoring Capital Assets (2024M-145)
… officials have not conducted a physical inventory to properly monitor and account for assets since … the District had significant risk for capital assets to be lost, stolen or misused. 112 capital assets with an … our findings and recommendations and indicated they plan to initiate corrective action. Appendix C includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/island-trees-union-free-school-district-inventorying-and-monitoringMattituck-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 … and have initiated or indicated they planned to initiate corrective action. … MattituckCutchogue Union …
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)
… Determine whether extra-classroom activity (ECA) clubs and the central treasurer properly accounted for ECA collections and disbursements. Key Findings The Board and District officials did not adopt and implement procedures governing the operations of ECA funds, as required. The central treasurer did not have …
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)
… complete report - pdf] Audit Objective Determine whether the District’s information technology (IT) system was adequately secured … and blogging. District officials did not properly secure the server room. In addition, sensitive IT control weaknesses …
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)
… complete report - pdf] Audit Objective Determine whether the purchasing of goods and services complied with … statutes and District policies. Noteworthy Achievements The District generally complied with New York State General … required quotes and found that District officials obtained the required number of quotes. We selected 10 vendors who …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/north-merrick-union-free-school-district-purchasing-2018m-87Waterford-Halfmoon Union Free School District - Financial Management (2017M-243)
… whether the Board properly managed District finances by adopting realistic budgets. Key Findings The Board overestimated appropriations by an average of nearly $2.8 million annually from 2014-15 …
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 – Financial Condition (2013M-322)
… District’s financial operations and use of fund balance for the period July 1, 2012 through July 31, 2013. Background … elected members. The District’s budgeted expenditures for the 2012-13 fiscal year were approximately $38 million, … fund balance and stay within the year-end statutory limit for unrestricted funds, District officials transferred moneys …
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)
… to be properly auditing claims, the purchasing agent did not always formally approve all purchases prior to ordering …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/23/southold-union-free-school-district-claims-processing-2013m-183State Contract and Payment Actions in March
… In March, the Office of the State Comptroller approved 1,950 contracts for state agencies … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2022/04/state-contract-and-payment-actions-marchState Contract and Payment Actions in December
… In December, the Office of the State Comptroller approved … Building 2 at Great Meadow Correctional Facility in Washington County. $1.4 million with Arold Construction …
https://www.osc.ny.gov/press/releases/2022/01/state-contract-and-payment-actions-decemberDiNapoli Releases Analysis of Enacted State Budget
… The Enacted Budget for State Fiscal Year (SFY) 2025-26 is projected to total $254 billion, a 5.2% increase in … occur,” DiNapoli said. “The state needs to do what it can to stabilize finances, build reserve funds, focus on efficient service delivery and develop a strategy for how to contend with federal changes. The final budget had …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-releases-analysis-enacted-state-budgetSelected Employee Travel Expenses
To determine whether the use of travel monies by selected government employees complied with rules and regulations and is free from fraud waste and abuse
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/selected-employee-travel-expensesEast Moriches Union Free School District - Budget Review (B7-15-5)
… County. Pursuant to Chapter 354 of the Laws of 2006, the State Legislature authorized the District to issue debt … obligations to fund operating deficits to submit to the State Comptroller each year, starting with the fiscal year … school tuition fees and social security and Medicare taxes. We believe revenues from tuition payments received …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/09/east-moriches-union-free-school-district-budget-review-b7-15-5Mount Pleasant Cottage School Union Free School District – Financial Condition (2013M-360)
… School District is a special act school district located in Westchester County, and provides education to students … consecutive years. The deficit was as high as $5.3 million in fiscal year 2008-09. However, the deficit started declining in the 2009-10 fiscal year when the New York State Education …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/mount-pleasant-cottage-school-union-free-school-district-financialWyandanch Union Free School District – Budget Review (B23-7-1)
… when a school district is authorized by a special or general law to incur debt to liquidate an operating … appropriations; this appropriation is $3.4 million, or 43 percent, more than the $7.9 million projected expenditure for 2022-23 and $3.9 million, or 54 percent, more than the $7.4 million average health …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/04/07/wyandanch-union-free-school-district-budget-review-b23-7-1Selected Employee Travel Expenses
… April 1, 2008 to March 31, 2011. Background New York State's executive agencies spend between $100 million and … travel expenses for the highest-cost travelers in the State, as well as other outliers. Three of these employees … selected for audit were documented and adhered to State travel rules and regulations. We found minor instances …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/selected-employee-travel-expenses-0