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West Babylon Union Free School District – School Lunch Operations (2016M-243)
… the District was effectively managing cafeteria operations for the period July 1, 2014 through March 31, 2016. … students and 1,050 employees. Budgeted appropriations for the for the school lunch fund for the 2015-16 fiscal year totaled …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/west-babylon-union-free-school-district-school-lunch-operations-2016m-243Shelter Island Union Free School District –Financial Condition (2014M-132)
… The District reported year-end unexpended surplus funds of almost 10 to 12 percent of the ensuing year’s … The District’s reserve policy does not define how reserve funds should be used. In addition, we found that District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/shelter-island-union-free-school-district-financial-condition-2014m-132Hempstead Union Free School District – Management of District Resources (2014M-253)
… The Hempstead Union Free School District is located in the Town of Hempstead in Nassau County. The District, which is governed by an … that all of its decisions and deliberations are performed in a transparent and public manner. District officials did …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/29/hempstead-union-free-school-district-management-district-resources-2014mEast Hampton Union Free School District – Network and Financial Application Access and Information Technology Contingency Planning (2022M-8)
… officials secured user account access to the network and financial application and developed an information technology (IT) contingency … This increases the risk of unauthorized access, lost data, and inability to recover from a network disruption. We …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/08/east-hampton-union-free-school-district-network-and-financial-applicationCentral Islip Union Free School District – Financial Management (2013M-380)
… Purpose of Audit The purpose of our audit was to assess the Board’s oversight and management of the District’s budgets and financial condition for the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/central-islip-union-free-school-district-financial-management-2013m-380Freeport Union Free School District – Financial Management (2024M-49)
… and District officials properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage fund balance and reserves. Because they consistently and significantly … contribution reserve has about $18.9 million, enough to pay annual expenses for almost 13 years. Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/freeport-union-free-school-district-financial-management-2024m-49Mount Sinai Union Free School District - Financial Condition Management (2018M-34)
Mount Sinai Union Free School District - Financial Condition Management (2018M-34)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2018-mount-sinai.pdfWestbury Union Free School District - Financial Condition and Overtime (2018M-84)
Westbury Union Free School District - Financial Condition and Overtime (2018M-84)
https://www.osc.ny.gov/files/local-government/audits/pdf/westbury.pdfCentral Islip Union Free School District - Claims Audit Process (2018M-170)
Central Islip Union Free School District - Claims Audit Process (2018M-170)
https://www.osc.ny.gov/files/local-government/audits/pdf/central-islip.pdfState Comptroller DiNapoli Releases School Audits
… billing process for nonresident students by determining actual attendance dates. Auditors reviewed 10 tuition …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-school-auditsRecent Trends and Impact of COVID-19 in Brooklyn
… as of March 23, 2022, and $2.0 billion was committed for payment. 17 A total of $1.7 billion was paid out to all State …
https://www.osc.ny.gov/reports/osdc/recent-trends-and-impact-covid-19-brooklynDiNapoli: School Districts Need to Improve Oversight of Technology Equipment
… selected 1,155 IT assets to confirm they were inventoried in school districts’ records and selected 945 of these to see … Auditors found 15% of the sampled assets were not included in the districts’ inventories. From the inventory records … damaged. Auditors found computers and other items stored in unlocked rooms, hallways or in areas at risk of, or …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-school-districts-need-improve-oversight-technology-equipmentCleveland Hill Union Free School District – Financial Condition (2013M-272)
… in operating surpluses, which caused unexpended surplus funds to exceed statutory limits in each of the past three … years. For example, at June 30, 2013, unexpended surplus funds exceeded statutory limits by approximately $3.2 … surplus fund balance and the excess amounts in reserve funds in a manner that benefits District taxpayers and is in …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/cleveland-hill-union-free-school-district-financial-condition-2013m-272Oysterponds Union Free School District – Financial Management, Check Signing and Information Technology
… Background The Oysterponds Union Free School District is located in Suffolk County and is governed by the Board of Education which comprises seven … policy, to ensure the District’s electronic data is adequately safeguarded. Key Recommendations Develop and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/oysterponds-union-free-school-district-financial-management-check-signingDiNapoli: Too Many Subway Stations Need Repairs
… “Worn or damaged stairs and platform edges pose risks for riders, while broken tiles, lights and peeling paint … subway system’s 468 stations met NYCT’s minimum standards for both structural and architectural components, although … elevators by 2001, but that has been pushed back to 2019 for elevators and 2024 for escalators; and There were 2,646 …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-too-many-subway-stations-need-repairsNorthport-East Northport Union Free School District – Financial Condition (2014M-164)
… The Northport-East Northport Union Free School District is located in the Town of Huntington, Suffolk County. The District is governed by the Board of Education (Board) which comprises … the 2013-14 fiscal year, the District’s operating budget is approximately $156.6 million. Key Findings District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/northport-east-northport-union-free-school-district-financial-conditionDiNapoli Announces State Contract & Payment Actions For March 2014
… three Office of General Services’ contracts for an upgrade to the Corning Tower elevators: Otis Elevator $8.9 … at $6 million with the PGA Tournament Corp. to host the 2019 PGA Championship and the 2024 Ryder Cup at Bethpage … Approved an $831,000 Department of Health contract to United Way of New York City to provide emergency food …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-announces-state-contract-payment-actions-march-2014Opinion 2005-9
… of training on the financial oversight, accountability and fiduciary responsibilities of a school board member … body charged with the general control, management and responsibility of the schools of, among other types of … districts (Education Law §2[14]). Education Law §§1901 and 1914 provide for members of the governing board of …
https://www.osc.ny.gov/legal-opinions/opinion-2005-9Quogue Union Free School District – Financial Condition Management (2017M-196)
… Purpose of Audit The purpose of our audit was to determine whether the Board and District officials … million. Key Findings Unrestricted fund balance increased to $2.9 million as of June 30, 2017, or 37 percent of the … appropriations, and has exceeded the statutory limit by 19 to 33 percentage points from 2012-13 through 2016-17. The …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/quogue-union-free-school-district-financial-condition-management-2017mBaldwin Public Library – Payroll (2013M-335)
… - [pdf] Purpose of Audit The purpose of our audit was to determine if the Library had effective internal controls … 30, 2013. Background The Baldwin Public Library is located in the Town of Hempstead in Nassau County. The Library is … salaries and wages, and they received only the benefits to which they were entitled. However, we determined that …
https://www.osc.ny.gov/local-government/audits/library/2014/01/31/baldwin-public-library-payroll-2013m-335