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Cincinnatus Central School District – Procurement (2021M-111)
… School District (District) officials sought competition to procure goods and services not subject to competitive bidding requirements. Key Findings District officials did not always seek competition to procure goods and services not subject to competitive …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/01/cincinnatus-central-school-district-procurement-2021m-111Chautauqua Lake Central School District – Nonresident Tuition (2016M-7)
… Purpose of Audit The purpose of our audit was to review the District’s nonresident tuition billing procedures for the … November 19, 2015. Background The Chautauqua Lake Central School District is located in the Towns of Chautauqua, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/chautauqua-lake-central-school-district-nonresident-tuition-2016m-7Town of Webb Union Free School District – Fund Balance (2016M-140)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, 2012 … November 30, 2015. Background The Town of Webb Union Free School District is located in the Town of Webb in Herkimer …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/town-webb-union-free-school-district-fund-balance-2016m-140Keene Central School District – Transportation State Aid (2021M-63)
… - pdf ] Audit Objective Determine whether Keene Central School District (District) officials applied for all applicable … corrective action. … Determine whether Keene Central School District District officials applied for all applicable …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/30/keene-central-school-district-transportation-state-aid-2021m-63Dalton-Nunda Central School District – Financial Management (2020M-92)
… and made it appear that the District needed to both increase taxes and use appropriated fund balance to close …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/dalton-nunda-central-school-district-financial-management-2020m-92New Hartford Central School District – Payroll (2021M-149)
… ] Audit Objective Determine whether New Hartford Central School District (District) officials ensured the District accurately … action. … Determine whether New Hartford Central School District District officials ensured the District …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/new-hartford-central-school-district-payroll-2021m-149Phelps-Clifton Springs Central School District – Fuel Purchasing (2021M-19)
… they do not include taxes and unnecessary fees and seek reimbursement for improper charges paid. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/16/phelps-clifton-springs-central-school-district-fuel-purchasing-2021m-19Van Hornesville-Owen D. Young Central School District – Financial Management (2020M-125)
… whether the Van Hornesville-Owen D. Young Central School District’s (District) Board of Education (Board) and District …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/van-hornesville-owen-d-young-central-school-district-financial-managementDo We have Your Money? $230 Million Returned to New York State Residents This Year
… Staff from New York State Comptroller Thomas P. DiNapoli’s office will … and other sources that have been dormant for a number of years. Residents who cannot make it to the events can … View a map of unclaimed funds owed to New Yorkers by county and region. Learn more about Unclaimed Funds . Date …
https://www.osc.ny.gov/press/releases/2015/07/do-we-have-your-money-230-million-returned-new-york-state-residents-yearWorcester Central School District – Unassigned Fund Balance (2016M-1)
… Purpose of Audit The purpose of our audit was to examine District officials’ management of … overestimated appropriations by a combined total of $2.4 million or 7.5 percent. Key Recommendations Develop a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/worcester-central-school-district-unassigned-fund-balance-2016m-1Harborfields Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-31)
… Central School District (District) used District resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff. Key Findings The District did not provide mental health training as required to all staff …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/harborfields-central-school-district-mental-health-training-component-newWest Canada Valley Central School District – Non-Payroll Disbursements (2021M-41)
… complete report - pdf ] Audit Objective Determine whether West Canada Valley Central School District (District) … they will take corrective action. See OSC’s comment in Appendix B. … Determine whether West Canada Valley Central …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/west-canada-valley-central-school-district-non-payroll-disbursementsNewfane Central School District – Financial Management (2020M-88)
… with our findings and recommendations and indicated they have initiated or planned to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/newfane-central-school-district-financial-management-2020m-88Holland Central School District – Financial Management (2015M-58)
… July 1, 2009 through February 3, 2015. Background The Holland Central School District is located in the Towns of Holland, Colden, Wales, Sardinia, Concord and Aurora in Erie … maintained to substantiate capital project expenditures. … Holland Central School District Financial Management 2015M58 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/holland-central-school-district-financial-management-2015m-58Long Lake Central School District – Capital Project (2021M-183)
… contracts and claims, monitored and accounted for its 2021 capital project (project). Audit Results District … the audit period. There were no recommendations as a result of this audit. Officials: Prepared an itemized budget … contracts and claims monitored and accounted for its 2021 capital project project …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/18/long-lake-central-school-district-capital-project-2021m-183Longwood Central School District – Overtime (2021M-126)
… (comp) time earned. Key Recommendations Adopt a payroll policy with clear guidelines and procedures for …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/longwood-central-school-district-overtime-2021m-126New Rochelle City School District – Information Technology (2021M-142)
… access and disabling network user accounts when access is no longer needed. Evaluate all existing financial application …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/new-rochelle-city-school-district-information-technology-2021m-142Manchester-Shortsville Central School District – Instructional Complex Capital Improvement Project (2021M-103)
… opportunity to ratify or reject the Board’s decisions or have assurance that officials obtained services at the best …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/01/manchester-shortsville-central-school-district-instructional-complexBeaver River Central School District – Collection of Real Property Taxes and Retiree Health Insurance Contributions (2021M-123)
… District officials did not adequately segregate the duties of or establish adequate compensating controls over a senior … discrepancies, when officials do not provide oversight of employees who handle funds, there is an increased risk … manner. Key Recommendation Adequately segregate the duties of or establish adequate compensating controls over the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/beaver-river-central-school-district-collection-real-property-taxes-andWatertown City School District – Procurement (2021M-176)
… officials sought competition for the purchase of goods and services not subject to competitive bidding. Key Findings … policy and seek competition for the purchase of goods and services not subject to competitive bidding. Officials did not: Seek competition for the services procured from 13 professional service providers, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/watertown-city-school-district-procurement-2021m-176