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Heuvelton Central School District – Procurement (2023M-55)
… [read complete report – pdf] Audit Objective Determine whether Heuvelton Central School … audit heuvelton school district …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/heuvelton-central-school-district-procurement-2023m-55Patchogue-Medford Union Free School District – Health Insurance Buyouts (2023M-21)
… collective bargaining agreements (CBA) and individual employment contracts (contracts), consider negotiating with …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/patchogue-medford-union-free-school-district-health-insurance-buyoutsPine Bush Central School District – Budgeting Practices and Transportation Cost Savings (2012M-238)
… the District’s fund balance and identify opportunities for cost savings in transportation for the period July 1, 2011, through July 23, 2012. … seven elected members. The District’s expenditures for the 2011-12 fiscal year were $94.6 million, which were …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/pine-bush-central-school-district-budgeting-practices-and-transportationHunter-Tannersville Central School District – Audit Follow-Up (2022M-125-F)
… report Hunter- Tannersville Central School District – Network User Accounts and Information Technology Contingency … officials did not adequately manage or monitor non-student network user accounts or develop a written IT contingency … plan. As a result, the District’s risk of unauthorized network access was increased, and it risked losing important …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/14/hunter-tannersville-central-school-district-audit-follow-2022m-125-fIndian Lake Central School District – Lead Testing and Reporting (S9-25-16)
… test potable (i.e., consumable) water for lead, report the results and implement necessary remediation. Testing and … pandemic). Cycle Three: January 1, 2023 to December 31, 2025. 2 Audit Summary District officials did not properly … 2 As of December 22, 2022, schools are now required to test for lead in the water …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/indian-lake-central-school-district-lead-testing-and-reporting-s9-25-16Introduction – Travel and Conference Expense Management
… Alcohol purchased with taxpayer dollars. Payment of spousal and other non-employee travel with public funds. …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/introductionPhoenix Central School District – IT Asset Management (S9-22-20)
… [read complete report – pdf] Audit Objective Determine whether Phoenix Central School District (District) officials … safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … has been appropriately spent. We selected 55 IT assets to confirm their location and that they were inventoried, and 10 …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/phoenix-central-school-district-it-asset-management-s9-22-20Sackets Harbor Central School District – Financial Condition (2016M-89)
… Harbor Central School District is located in the Towns of Adams, Henderson and Hounsfield in Jefferson County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/sackets-harbor-central-school-district-financial-condition-2016m-89Clymer Central School District – Financial Management (2016M-187)
… is located in the Towns of Clymer, French Creek, Mina and Sherman in Chautauqua County. The District, which … exceeded the statutory limit for the 2012-13 through 2014-15 fiscal years. Two of the District’s reserves may be overfunded. In 2013-14 and 2014-15, District officials improperly account for two bond …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/clymer-central-school-district-financial-management-2016m-187Barker Central School District – Purchasing (2016M-208)
… Purpose of Audit The purpose of our audit was to review the District’s purchasing practices for the period July 1, … not contain formal guidance for acquiring and documenting price quotes for purchases below the competitive bidding …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/barker-central-school-district-purchasing-2016m-208Jasper-Troupsburg Central School District – Financial Condition (2015M-22)
… Purpose of Audit The purpose of our audit was to evaluate the District's financial condition for the period July 1, 2011 through January 7, 2015. Background …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/27/jasper-troupsburg-central-school-district-financial-condition-2015m-22State Comptroller DiNapoli Releases School District Audit
… following school district audit was issued. Honeoye Falls Lima Central School District – Access Controls (Livingston …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-school-district-audit-0Victor Central School District - Financial Management (2019M-62)
Determine whether the Board and District officials adopted realistic budgets and effectively managed fund balance and reserves
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/victor-central-school-district-financial-management-2019m-62Millbrook Central School District – Information Technology – User Accounts (2021M-48)
… officials established adequate controls over user accounts in order to prevent unauthorized access, use and/or loss. Key … officials established adequate controls over user accounts in order to prevent unauthorized access use andor loss …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/millbrook-central-school-district-information-technology-user-accountsHermon-DeKalb Central School District – Segregation of Duties (2016M-35)
… Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $9.2 million. Key Findings District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/hermon-dekalb-central-school-district-segregation-duties-2016m-35Audit Committee Charter Guidance and Template
… or close family member (parent, sibling or nondependent child) of an individual who is an employee, officer or …
https://www.osc.ny.gov/local-government/publications/audit-committee-charter-guidance-and-templateWhite Plains City School District – Financial Management (2020M-71)
… - pdf ] Audit Objective Determine whether the Board and District officials adopted realistic budgets and maintained reasonable levels of fund balance and reserve funds. Key Findings The Board and District officials did not adopt realistic budgets or … Determine whether the Board and District officials adopted realistic budgets and maintained …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/30/white-plains-city-school-district-financial-management-2020m-71Eldred Central School District – Sexual Harassment Prevention Training (S9-23-20)
… Eldred Central School District (District) employees and Board of Education (Board) members completed annual sexual harassment prevention training (SHP Training). Key Findings SHP Training was not …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/01/eldred-central-school-district-sexual-harassment-prevention-training-s9Dunham Public Library – Claims Processing (2015M-15)
… the Library’s claims auditing process for the period October 1, 2013 through September 30, 2014. Background The Dunham Public Library is a school district public library, located in the Village of … of Trustees, each of whom is elected by Whitesboro Central School District voters. Appropriations for the 2014-15 fiscal …
https://www.osc.ny.gov/local-government/audits/library/2015/06/05/dunham-public-library-claims-processing-2015m-15Heuvelton Central School District – Payroll (2016M-322)
… Central School District is located in the Towns of Canton, De Kalb, De Peyster, Lisbon, Macomb and Oswegatchie in St. Lawrence …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/14/heuvelton-central-school-district-payroll-2016m-322