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Brewster Central School District – Financial Condition (2014M-224)
… audit was to examine the District’s financial condition for the period July 1, 2012 through December 4, 2013. … June 30, 2014. The District’s budgeted appropriations for the 2013-14 fiscal year were approximately $86 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/07/brewster-central-school-district-financial-condition-2014m-224Nyack Union Free School District – Network User Accounts (2021M-113)
… - pdf ] Audit Objective Determine whether Nyack Union Free School District (District) officials adequately managed and … corrective action. … Determine whether Nyack Union Free School District District officials adequately managed and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/28/nyack-union-free-school-district-network-user-accounts-2021m-113Albany Public Library – Leave Accruals (2015M-293)
… of Albany, Albany County. The Library, which is a Public School Library that serves the approximately 95,000 residents of the Albany City School District, is governed by an elected nine-member Board. …
https://www.osc.ny.gov/local-government/audits/library/2016/02/12/albany-public-library-leave-accruals-2015m-293Tioga Central School District – Health Insurance and Special Education Cost Savings (2020M-84)
… an acceptable health insurance buyout incentive in lieu of health insurance coverage. Savings could range between …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/13/tioga-central-school-district-health-insurance-and-special-education-costTioga Central School District – Cash Management (2020M-83)
… investment policy. Had officials invested available funds in a financial institution with higher interest rates, … monthly cash flow forecasts that estimate available funds for investment. Ensure excess funds are invested in a manner, within legal limits, to …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/13/tioga-central-school-district-cash-management-2020m-83State Comptroller DiNapoli Releases School District Audit
… some student records contained insufficient documentation to support residency or exceptions to the policy. Find out how your government money is spent at …
https://www.osc.ny.gov/press/releases/2020/12/state-comptroller-dinapoli-releases-school-district-auditIndian Lake Central School District – Claims Auditing (2016M-15)
… one school with approximately 120 students, is governed by an elected five-member Board of Education. Budgeted … a deliberate and thorough audit of all claims is conducted by each member of the Board or an individual appointed by the Board who meets statutory requirements. … Indian Lake …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/indian-lake-central-school-district-claims-auditing-2016m-15South Buffalo Charter School – Employee Compensation (2018M-1)
… of Buffalo in Erie County. The School, which is governed by an eight-member Board of Trustees, has approximately 900 … (CBA) or written employment contracts and not supported by written documentation. The former Superintendent …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/south-buffalo-charter-school-employee-compensation-2018m-1Prattsburgh Central School District – Tax Collection (2016M-122)
… Purpose of Audit The purpose of our audit was to verify the accuracy of the District’s tax collection for … did not provide the Tax Collector with a warrant prior to the start of the tax collection process. Key … The Board should prepare and present a warrant to the Tax Collector prior to the start of the collection …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/prattsburgh-central-school-district-tax-collection-2016m-122Moriah Central School District – Internal Controls Over Leave Accruals (2014M-84)
… through January 31, 2014. Background The Moriah Central School District is located in the Towns of Crown Point, … an elected nine-member Board of Education and operates one school, with approximately 740 students. Budgeted …
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 … The Valley Stream Central High School District is located in the Town of Hempstead, Nassau County. The District … approximately $108 million. Key Finding District officials have effectively ensured the accuracy of salaries and wages …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/valley-stream-central-high-school-district-payroll-2016m-19Clarkstown Central School District – Time and Attendance Records (2017M-150)
… through March 16, 2017. Background The Clarkstown Central School District is located in the Town of Clarkstown in Rockland County and operates 13 school buildings with approximately 8,400 students. The …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/01/clarkstown-central-school-district-time-and-attendance-records-2017m-150Chester Union Free School District – Information Technology (2021M-107)
… with the District’s computer acceptable use policy (AUP) by reviewing computer website history logs for …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/chester-union-free-school-district-information-technology-2021m-107Jefferson Central School District – Procuring Services (2021M-42)
… services without public written disclosure of his interest in the contract with the District. Key Recommendations Seek … Ensure District officers or employees publicly disclose, in writing, any interests they have in contracts or agreements with the District. District …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/jefferson-central-school-district-procuring-services-2021m-42Troy City School District – Payments for Unused Leave Accruals (2020M-167)
… These errors were reported in submissions to the New York State Local Retirement System. Although these errors are …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/04/troy-city-school-district-payments-unused-leave-accruals-2020m-167Ravena-Coeymans-Selkirk Community Library – Claims Processing (2015M-28)
… Central School District and is governed by a seven-member Board of Trustees elected by District residents. Budgeted appropriations for the … Key Finding Claims were reviewed and approved for payment by a trustee serving as Treasurer but none were audited and …
https://www.osc.ny.gov/local-government/audits/library/2015/06/12/ravena-coeymans-selkirk-community-library-claims-processing-2015m-28Longwood Public Library – Bank Account Management (2015M-309)
… located in the Town of Brookhaven in Suffolk County, is a school district public library that received a provisional … Board of Regents in 1953 and serves the Longwood Central School District’s residents. The Library is governed by an …
https://www.osc.ny.gov/local-government/audits/library/2016/02/05/longwood-public-library-bank-account-management-2015m-309Gloversville Public Library – Claims Processing (2014M-81)
… 19,200 residents of the Gloversville Enlarged School District. The Library received its charter as a school district public library from the State Board of …
https://www.osc.ny.gov/local-government/audits/library/2014/06/27/gloversville-public-library-claims-processing-2014m-81Introduction – Information Technology Contingency Planning
… goal of IT contingency planning is to enable a computer system and/ or electronic data to be recovered as quickly and …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/introductionHoneoye Central School District – Payroll (2015M-277)
… buildings with approximately 600 students, is governed by an elected seven-member Board of Education. General fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/honeoye-central-school-district-payroll-2015m-277