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Garrison Union Free School District – Financial Condition (2016M-108)
… audit was to examine the District’s financial condition for the period July 1, 2014 through December 10, 2015. Background The Garrison Union Free Central School District is located in the Town of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/garrison-union-free-school-district-financial-condition-2016m-108Wheelerville Union Free School District – Fund Balance (2016M-9)
… million. Key Findings The District retained unrestricted fund balance in excess of statutory limits annually over the past …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/wheelerville-union-free-school-district-fund-balance-2016m-9Fishers Island Union Free School District – Website Transparency (2023M-28)
… External audit reports and corrective action plans (CAPs), Proposed and final annual budgets, Schedule of reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/fishers-island-union-free-school-district-website-transparency-2023m-28South Mountain Hickory Common School District – Financial Management (2022M-49)
… South Mountain Hickory Common School District (District) Trustee and District Treasurer (Treasurer) demonstrated … effective financial management. Key Findings The Trustee and Treasurer did not demonstrate effective financial …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/south-mountain-hickory-common-school-district-financial-management-2022mSchalmont Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-35)
… resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE … was not completed by September 15, 2020, as required by New York State Education Department (SED) regulations. Four … resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act SAVE …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/schalmont-central-school-district-mental-health-training-component-newEden Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-28)
… resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE … 2020-21 school year by September 15, 2020 as required by New York State Education Department (SED) regulations. … resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act SAVE …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/eden-central-school-district-mental-health-training-component-new-yorkHighland Central School District – Non-Instructional Overtime (2021M-8)
… non-emergencies. With appropriate scheduling, over $60,000 of these overtime payments could have been avoided or … clear guidelines for overtime work, including approval of overtime, to ensure that only necessary overtime charges … incurred. Implement procedures for supervisory review of hours worked for accuracy of manual calculations of …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/04/highland-central-school-district-non-instructional-overtime-2021m-8Honeoye Falls Lima Central School District – Access Controls (2020M-112)
… Objective Determine whether Honeoye Falls Lima Central School District (District) officials ensured user access controls … action. … Determine whether Honeoye Falls Lima Central School District District officials ensured user access …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/12/honeoye-falls-lima-central-school-district-access-controls-2020m-112Hudson City School District – Information Technology (2020M-157)
… IT control weaknesses were communicated confidentially to officials. Key Recommendations Adopt comprehensive IT … plan, and provide periodic IT security awareness training to all employees who use IT resources. Develop written …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/hudson-city-school-district-information-technology-2020m-157Watervliet City School District – Information Technology (2021M-34)
… the acceptable computer use policy (AUP). As a result, 12 of 13 computers we tested accessed nonbusiness websites …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/02/watervliet-city-school-district-information-technology-2021m-34Penn Yan Central School District – Network Access Controls (2021M-79)
… - pdf ] Audit Objective Determine whether Penn Yan Central School District (District) officials ensured network access … corrective action. … Determine whether Penn Yan Central School District District officials ensured network access …
https://www.osc.ny.gov/local-government/audits/school-district/2021/09/03/penn-yan-central-school-district-network-access-controls-2021m-79Cornwall Central School District – Information Technology (2021M-83)
… officials. Key Recommendations Develop written procedures for managing system access that include periodically …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/cornwall-central-school-district-information-technology-2021m-83Marlboro Central School District – Information Technology (2021M-33)
… user accounts and 14 generic and/or shared user accounts) of the reviewed accounts were unneeded or questionable … procedures for managing system access. Restrict the use of shared network user accounts. District officials agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/23/marlboro-central-school-district-information-technology-2021m-33Mount Pleasant Central School District – Information Technology User Accounts (2021M-31)
… compliance with the AUP. Develop written procedures for managing system access that include periodically … disable any deemed unnecessary and periodically review for necessity and appropriateness. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/16/mount-pleasant-central-school-district-information-technology-userApproved State Contracts and Payments
… In January, the Office of the State Comptroller approved 1,575 contracts for state agencies … and prime contractors. Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2018/02/approved-state-contracts-and-paymentsMoriah Central School District – Internal Controls Over Leave Accruals (2014M-84)
… Purpose of Audit The purpose of our audit was to determine if the District had established …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/moriah-central-school-district-internal-controls-over-leave-accrualsValley Stream Central High School District – Payroll (2016M-19)
… Purpose of Audit The purpose of our audit was to review the District’s payroll transactions for the period … Nassau County. The District provides educational services to students in grades 7-12 of the following Union Free School … ensured the accuracy of salaries and wages paid to employees. Key Recommendations There were no …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/valley-stream-central-high-school-district-payroll-2016m-19Long Lake Central School District – Payroll (2016M-90)
… Central School District is located in the Towns of Arietta and Long Lake in Hamilton County. The District, which … paid; making changes to employees’ pay rates, withholdings and deductions; performing transfers between the District’s bank accounts for payroll purposes and preparing and executing the employees’ direct deposits. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/long-lake-central-school-district-payroll-2016m-90Fire Island Union Free School District – Leave Accruals (2015M-289)
… Background The Fire Island School District is located in the Towns of Brookhaven and Islip in Suffolk County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/fire-island-union-free-school-district-leave-accruals-2015m-289Sullivan West Central School District – Lead Testing and Reporting(S9-25-1)
… Cycle One: September 6, 2016 to October 31, 2016. Cycle Two: January 1, 2020 to December 31, 2020 (extended to June … or properly exempted by District officials during Cycle Two. This occurred because District officials did not have a … resulting from additional tests performed in Cycle Two, they did not report three results through DOH’s Health …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/sullivan-west-central-school-district-lead-testing-and-reportings9-25-1