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Brocton Central School District – Claims Audit (2023M-15)
… – pdf] Audit Objective Determine whether Brocton Central School District (District) claims were properly audited … may not have been detected and corrected. Had the Board of Education (Board) provided the claims auditor with … them for payment. District officials generally agreed with our recommendations and indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-claims-audit-2023m-15Lake Placid Central School District – Investment Program (2023M-94)
… – pdf] Audit Objective Determine whether the Lake Placid School District (District) officials developed and managed a … in investment earnings than the $189,305 earned during our audit period. Key Recommendations Periodically solicit … available funds. District officials generally agreed with our recommendations and have initiated, or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/lake-placid-central-school-district-investment-program-2023m-94Saratoga Springs City School District – Procurement (2023M-25)
… totaling $36,783 (we reviewed 30 contracts totaling $1.2 million). Maintain contract pricing documentation for 13 … process when others use his signature. Except as specified in Appendix A, District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/15/saratoga-springs-city-school-district-procurement-2023m-25Indian River Central School District – Financial Condition Management (2022M-92)
… and District officials adequately managed the District’s financial condition. Key Findings The Board and District officials did not adequately manage the District’s financial condition and the current findings and … shifts totaling $89.4 million. Additionally, the District’s reported surplus fund balance as of June 30, 2021 was 10 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/indian-river-central-school-district-financial-condition-management-2022mMerrick Union Free School District – Financial Management (2024M-64)
… Audit Objective Determine whether the Merrick Union Free School District (District) Board of Education (Board) and District officials properly managed … in Appendix A, District officials generally agreed with our findings. Appendix B includes our comments on the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/merrick-union-free-school-district-financial-management-2024m-64Cold Spring Harbor Central School District – Capital Assets (2023M-37)
… Objective Determine whether Cold Spring Harbor Central School District (District) officials properly recorded, … be lost, misused or stolen. Deficiencies identified from our audit include: The Assistant Superintendent for Business … Superintendent) did not maintain a perpetual inventory of capital assets that had a minimum value of $500. 67 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/cold-spring-harbor-central-school-district-capital-assets-2023m-37Walton Central School District – IT Asset Management (S9-22-24)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … or establish adequate controls to safeguard IT assets. As a result, officials cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. We …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/walton-central-school-district-it-asset-management-s9-22-24Rivendell School – Compliance With the Reimbursable Cost Manual
… fiscal years ended June 30, 2014. Background Rivendell is a Brooklyn, New York-based not-for-profit organization that … 30, 2014, Rivendell reported approximately $7.5 million in reimbursable costs for the audited programs. In addition …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/rivendell-school-compliance-reimbursable-cost-manualSpringville-Griffith Institute Central School District – Access to Network and Information Applications (2021M-148)
… officials restricted access to the student information application, they did not adequately secure access to the network and financial application. District officials did not: Disable unnecessary … Properly restrict user permissions in the financial application. In addition, sensitive information technology …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/07/springville-griffith-institute-central-school-district-access-network-andPhelps-Clifton Springs Central School District – Network Access (2021M-35)
… - pdf] Audit Objective Determine whether Phelps-Clifton Springs Central School District (District) officials ensured … Officials did not: Regularly review network user accounts and permissions to determine whether they were appropriate or …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/25/phelps-clifton-springs-central-school-district-network-access-2021m-35Empire BlueCross BlueShield – Payments to John T. Mather Memorial Hospital (Follow-Up)
… The Empire Plan (Plan) is the primary health benefits plan for NYSHIP. The Department of Civil Service (Department) … predate a certain point in time. However, we obtained cost data for 11 of the special items that Mather billed to … New York State Health Insurance Program: Empire BlueCross Blue Shield - Payments to John T. Mather Memorial Hospital …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/empire-bluecross-blueshield-payments-john-t-mather-memorial-hospital-followWorcester Central School District - Fund Balance Management (2022M-75)
Determine whether the Worcester Central School District District Board of Education Board and officials effectively managed fund balance
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/worcester-central-school-district-fund-balance-management-2022m-75Rondout Valley Central School District – Fixed Assets (2023M-36)
… for and monitor all of the District’s fixed assets. As a result, there is an increased risk fixed assets could be … inventory list. For example, these assets include a golf cart costing $12,585. Seven additional fixed assets with a …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/rondout-valley-central-school-district-fixed-assets-2023m-36Town of Wappinger – Recreation Department Cash Receipts (2020M-130)
… ensure Recreation Department (Department) cash collected is accurately recorded and deposited timely and intact (in the same amount and form as received). Key Findings Town … cash and checks) within 10 days, as required. For example, in July 2019, one deposit (composed of $3,085 in cash and …
https://www.osc.ny.gov/local-government/audits/town/2021/03/05/town-wappinger-recreation-department-cash-receipts-2020m-130Caledonia-Mumford Central School District – Financial Management (2024M-101)
… revenues and expenditures accumulated over time. As a result, the District’s surplus fund balance is two times the statutory limit, District officials were not … taxes were levied than necessary to fund operations. In the 2020-21 through 2022-23 fiscal years included in our …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/06/caledonia-mumford-central-school-district-financial-management-2024m-101John A. Coleman School – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by the John A. Coleman School (Coleman) on its Consolidated Fiscal … three fiscal years ended June 30, 2011. Background Coleman is located in White Plains and Yonkers, New York and provides special …
https://www.osc.ny.gov/state-agencies/audits/2013/08/05/john-coleman-school-compliance-reimbursable-cost-manualWest Hempstead Union Free School District – Nonstudent Network User Account Controls (2023M-9)
… Objective Determine whether West Hempstead Union Free School District (District) officials established adequate controls over nonstudent network user accounts to help prevent unauthorized use, …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/west-hempstead-union-free-school-district-nonstudent-network-user-accountWorcester Central School District – Unassigned Fund Balance (2016M-1)
… 16, 2015. Background The Worcester Central School District is located in the Town of Harpersfield in Delaware County and the Towns … 2014-15 District officials overestimated appropriations by a combined total of $2.4 million or 7.5 percent. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/worcester-central-school-district-unassigned-fund-balance-2016m-1“Nation’s Report Card” Underscores New York’s Need for Academic Recovery
… than most states and forced New York’s schools to take on the extraordinary challenge of quickly shifting to remote … data show student performance dropped significantly in 2022 from 2019, with New York experiencing even greater … 0 U.S. 263 260 -3 Sources: NAEP Data Explorer ; OSC analysis Fourth Grade Learning Loss Among …
https://www.osc.ny.gov/reports/nations-report-card-underscores-new-yorks-need-academic-recoverySharon Springs Central School District – Financial Condition (2016M-39)
… of adopting budgets that appropriate unexpended surplus funds that will not be used. Develop a plan to use the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/sharon-springs-central-school-district-financial-condition-2016m-39