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Bainbridge-Guilford Central School District – School Lunch Operations (2015M-172)

… Purpose of Audit The purpose of our audit was to determine whether District officials ensured that meals offered to students were nutritious and prepared economically for the … Key Findings The District is serving nutritious meals to its students and the meals are prepared economically. The …

https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bainbridge-guilford-central-school-district-school-lunch-operations-2015m

Opinion 93-20

… by another town officer. Such a local law would be subject to mandatory referendum in the case of an elective receiver. … transferring moneys from the receiver of taxes' account to another account. Pursuant to Town Law, §37(1), a town receiver of taxes, within 24 …

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

Beaver River Central School District – Payroll (2016M-247)

… District is located in the Towns of Croghan, New Bremen and Watson in Lewis County. The District, which operates one … $17.4 million. Key Finding District officials designed and implemented a good system of controls to help ensure the …

https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/beaver-river-central-school-district-payroll-2016m-247

Scio Central School District – Payroll (2017M-10)

… Towns of Alma, Amity, Andover, Bolivar, Friendship, Scio, Ward, Wellsville and Wirt in Allegany County. The District, …

https://www.osc.ny.gov/local-government/audits/school-district/2017/03/17/scio-central-school-district-payroll-2017m-10

Wynantskill Union Free School District – Payroll (2016M-66)

… 2014 through December 31, 2015. Background The Wynantskill Union Free School District is located in the Towns of North … Wynantskill Union Free School District Payroll 2016M66 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/wynantskill-union-free-school-district-payroll-2016m-66

Lake Pleasant Central School District – Payroll (2016M-8)

… July 1, 2014 through September 30, 2015. Background The Lake Pleasant Central School District is located in the Town of Lake Pleasant and the Village of Speculator in Hamilton … Lake Pleasant Central School District Payroll 2016M8 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/lake-pleasant-central-school-district-payroll-2016m-8

Holland Central School District – Financial Management (2015M-58)

… Purpose of Audit The purpose of our audit was to review the District’s financial management for the period … District officials could not provide Board resolutions to demonstrate that four reserves were properly established. … District officials could not locate three invoices to support expenditures totaling $27,236 which appeared to be …

https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/holland-central-school-district-financial-management-2015m-58

Worcester Central School District – Unassigned Fund Balance (2016M-1)

… Purpose of Audit The purpose of our audit was to examine District … is located in the Town of Harpersfield in Delaware County and the Towns of Decatur, Maryland, Westford and Worcester in …

https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/worcester-central-school-district-unassigned-fund-balance-2016m-1

West Canada Valley Central School District – Non-Payroll Disbursements (2021M-41)

… officials implemented adequate internal controls to ensure that non-payroll disbursements were authorized and … officials did not implement adequate internal controls to ensure that non-payroll disbursements were authorized and … when her electronic signature was used by another employee to sign checks. The claims auditor did not approve medical, …

https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/west-canada-valley-central-school-district-non-payroll-disbursements

Manchester-Shortsville Central School District – Instructional Complex Capital Improvement Project (2021M-103)

… As a result, voters were not afforded the opportunity to ratify or reject the Board’s decisions or have assurance … $149,000 in additional work that were not presented to and approved by the voters. The Board did not … Present future capital project plans transparently to voters. Competitively bid change orders exceeding the …

https://www.osc.ny.gov/local-government/audits/school-district/2021/10/01/manchester-shortsville-central-school-district-instructional-complex

Beaver River Central School District – Collection of Real Property Taxes and Retiree Health Insurance Contributions (2021M-123)

… ] Audit Objective Determine whether Beaver River Central School District (District) officials ensured that real … Determine whether Beaver River Central School District District officials ensured that real property …

https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/beaver-river-central-school-district-collection-real-property-taxes-and

Harborfields Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-31)

… Audit Objective Determine whether the Harborfields Central School District (District) used District resources to provide … health training as required to all staff for the 2020-21 school year by September 15, 2020. 64 of the 72 employees’ … Determine whether the Harborfields Central School District District used District resources to provide …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/harborfields-central-school-district-mental-health-training-component-new

Newfane Central School District – Financial Management (2020M-88)

… (District) Board and District officials properly managed fund balance and reserves. Key Findings The Board and District officials can better manage fund balance and reserves. The practice of annually appropriating fund balance that is not needed to finance operations and …

https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/newfane-central-school-district-financial-management-2020m-88

New Rochelle City School District – Information Technology (2021M-142)

… adequate controls over network and financial application user accounts to prevent unauthorized access, use and/or … adequate controls over network and financial application user accounts to prevent unauthorized use, access and/or … we found officials did not: Adequately manage network user accounts. 84 former employees/vendors had active user …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/new-rochelle-city-school-district-information-technology-2021m-142

Longwood Central School District – Overtime (2021M-126)

… Determine whether Longwood Central School District District officials appropriately approved and …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/longwood-central-school-district-overtime-2021m-126

Watertown City School District – Procurement (2021M-176)

… Determine whether Watertown City School District District officials sought competition for the …

https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/watertown-city-school-district-procurement-2021m-176

Long Lake Central School District – Capital Project (2021M-183)

… report - pdf ] Audit Objective Determine whether Long Lake Central School District (District) officials properly … Determine whether Long Lake Central School District District officials properly …

https://www.osc.ny.gov/local-government/audits/school-district/2022/02/18/long-lake-central-school-district-capital-project-2021m-183

State Comptroller DiNapoli Releases School District Audits

… New York State Comptroller Thomas P. DiNapoli today announced the … signature to checks with limited oversight. Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, search … New York State Comptroller Thomas P DiNapoli today announced the …

https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-school-district-audits-0