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Cambridge Central School District – Internal Controls Over Extra-Classroom Activity Funds (2014M-63)

… policies and procedures for the extra-classroom activity fund. A faculty auditor had not been appointed to oversee the management of the activity fund. Cash receipts and disbursements lacked adequate … adequate policies and procedures for the activity fund. Appoint a faculty auditor to oversee the management of …

https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/cambridge-central-school-district-internal-controls-over-extra-classroom

New Lebanon Central School District – Network User Accounts (2021M-30)

… network user accounts to prevent unauthorized use, access and loss. Key Findings Officials did not establish adequate … user accounts to protect against unauthorized use, access and loss. Officials did not: Disable 26 unneeded generic … confidentially to officials. Key Recommendations Develop and implement written procedures for granting, changing and …

https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/new-lebanon-central-school-district-network-user-accounts-2021m-30

State Comptroller DiNapoli Releases School District Audit

… New York State Comptroller Thomas P. DiNapoli today announced the … district could have saved at least $49,448 by using the Office of General Services contract price. In addition, …

https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audit

Haverstraw-Stony Point Central School District – Information Technology (2021M-108)

… 130 unneeded generic and nonemployee network user accounts of the 475 network user accounts examined. Provide …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/haverstraw-stony-point-central-school-district-information-technology

Warsaw Central School District – Out-of-District Tuition Billing (2021M-140)

… tuition billing. Ensure all supporting documentation is provided to the claims auditor so a proper review of …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/warsaw-central-school-district-out-district-tuition-billing-2021m-140

Wyandanch Union Free School District – Budget Review (B20-7-7)

… The Wyandanch Union Free School District, located in Suffolk County, adopted a budget of $71.7 million for 2020-21. Key Finding Significant estimated revenues and budgeted expenditures in the $71.7 million adopted budget for the 2020-21 fiscal …

https://www.osc.ny.gov/local-government/audits/school-district/2020/07/14/wyandanch-union-free-school-district-budget-review-b20-7-7

Opinion 93-20

… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Taxes and Assessments (requiring countersignature on checks issued by receiver); Referendum Requirements (requiring countersignature on checks issued by receiver) RECEIVER OF TAXES AND …

https://www.osc.ny.gov/legal-opinions/opinion-93-20

Westhampton Beach Union Free School District – Extra-Classroom Activity Funds (2021M-9)

… clubs properly accounted for, supported, deposited and used extra-classroom activity (ECA) funds. Key Findings … we could not determine whether all funds received and disbursed were properly accounted for. Deposits were not … deposit forms or accurately completed bank deposit slips and activity logs. Of the collections we reviewed, $82,592 …

https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/westhampton-beach-union-free-school-district-extra-classroom-activity

DiNapoli: Fewer School Districts Overriding Tax Cap

… Comptroller Thomas P. DiNapoli. The report also found low- and average-need districts were twice as likely to override … the levy limit while also dealing with increased costs and uncertain state aid. If the past three years are any … cap in 2012-13 (44 districts), 4.7 percent (32) in 2013-14 and 2.8 percent (19) in 2014-15. During this three year time …

https://www.osc.ny.gov/press/releases/2015/02/dinapoli-fewer-school-districts-overriding-tax-cap

Chazy Union School District – Payroll (2015M-252)

… was to evaluate the accuracy of the District’s payroll payments for the period July 1, 2014 through July 31, 2015. Background … Key Recommendations There are no recommendations as a result of this audit. … Chazy Union School District Payroll …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/chazy-union-school-district-payroll-2015m-252

Morristown Central School District – Claims Audit Process (2016M-257)

… in the Towns of Morristown, Hammond, Oswegatchie, Macomb and DePeyster in St. Lawrence County. The District, which … function to ensure that claims are adequately documented and supported, are for appropriate purposes and are audited and approved prior to payment. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/morristown-central-school-district-claims-audit-process-2016m-257

Brewster Central School District – Financial Condition (2014M-224)

… of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2012 … through December 4, 2013. Background The Brewster Central School District is located in the Town of Southeast in Putnam …

https://www.osc.ny.gov/local-government/audits/school-district/2014/11/07/brewster-central-school-district-financial-condition-2014m-224

State Comptroller DiNapoli Releases School District Audit

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

https://www.osc.ny.gov/press/releases/2020/12/state-comptroller-dinapoli-releases-school-district-audit

Alfred-Almond Central School District – Financial Software Access and Monitoring (2014M-371)

… financial software was appropriately limited and monitored for the period July 1, 2013 through November 6, 2014. … with approximately 690 students. Budgeted appropriations for the 2014-15 fiscal year are approximately $12.5 million. … Key Findings The District does not have written policies for adding, deleting or modifying individual access right to …

https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/alfred-almond-central-school-district-financial-software-access-and

Randolph Academy Union Free School District – Financial Management (2015M-248)

… and collection process. The District received reconciled rates, with which it rebills districts and agencies for … to work with SED to ensure that reconciled tuition rates are provided in a timely manner. Prepare monthly cash …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/randolph-academy-union-free-school-district-financial-management-2015m

Van Hornesville-Owen D. Young Central School District – Financial Condition (2016M-63)

… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … D. Young Central School District is located in the Towns of Stark, Columbia, Danube, German Flats, Little … but instead experienced operating surpluses and did not use appropriated fund balance. The District has …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/van-hornesville-owen-d-young-central-school-district-financial-condition

Edwards-Knox Central School District – Transportation State Aid and Reserve Funds (2016M-151)

… The Edwards-Knox Central School District is located in the Towns of Canton, Clare, Edwards, Fine, Hermon, Pierrepont and Russell in St. Lawrence County. The District, which operates one … $13.3 million. Key Findings The District did not apply in a timely manner for all the transportation State aid to …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/edwards-knox-central-school-district-transportation-state-aid-and-reserve

Norwood-Norfolk Central School District – Claims Auditing (2016M-288)

… in the Towns of Louisville, Madrid, Norfolk, Potsdam and Stockholm in St. Lawrence County. The District, which … a cooperative service agreement to audit District claims, and a BOCES employee audited all District claims including … One claim for a grant contract with BOCES (audited and approved by the BOCES claims auditor) was approved and …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/norwood-norfolk-central-school-district-claims-auditing-2016m-288