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Pawling Central School District – Selected Financial Activities (2012M-185)
… duties of the Treasurer and Deputy Treasurer so that they do not control all aspects of any financial transaction. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/08/pawling-central-school-district-selected-financial-activities-2012m-185Introduction – Travel and Conference Expense Management
… Officers and employees often travel as part of their official duties, whether it is to attend … Officers and employees often travel as part of their official duties whether it is to attend …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/introductionPatchogue-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, … School District Budgeting Practices and Transportation Cost Savings 2012M238 …
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)
… of Technology, Board and officials fully implemented all five recommendations. We also reviewed progress in …
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-s9-25-16Phoenix Central School District – IT Asset Management (S9-22-20)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … officials cannot assure taxpayers that money invested in IT assets has been appropriately spent. We selected 55 IT … interactive display (unknown costs) were not inventoried. In addition, annual inventories were not conducted, and …
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)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period … Background The Sackets Harbor Central School District is located in the Towns of Adams, Henderson and Hounsfield in … which operates one school with approximately 450 students, is governed by an elected five-member Board of Education. …
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)
… Background The Clymer Central School District is located in the Towns of Clymer, French Creek, Mina and Sherman in Chautauqua County. The District, which operates one school … years. Two of the District’s reserves may be overfunded. In 2013-14 and 2014-15, District officials improperly account …
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)
… not contain formal guidance for acquiring and documenting price quotes for purchases below the competitive bidding … was unaware of the District’s informal policy for securing price quotes for purchases under the competitive bidding … each claim. Communicate the purchasing policy for securing price quotes to the claims auditor so the claims auditor can …
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)
… January 7, 2015. Background The Jasper-Troupsburg Central School District is located in the Towns of Cameron, Canisteo, … Develop and adopt budgets for the general and school lunch funds that are structurally balanced with … JasperTroupsburg Central School District Financial Condition 2015M22 …
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
… – Access Controls (Livingston County, Monroe County and Ontario County) District officials did not ensure user access …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-school-district-audit-0Victor Central School District - Financial Management (2019M-62)
… budgets that resulted in circumventing the statutory limit on surplus fund balance by making $2.4 million in unbudgeted … and recommendations. Appendix B includes our comments on issues raised in the District’s response letter. …
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)
… complete report - pdf ] Audit Objective Determine whether Millbrook Central School District (District) officials … Determine whether Millbrook Central School District District officials …
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)
… in the Towns of Canton, DeKalb, Hermon and Russell in St. Lawrence County. The District, which operates one school with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/hermon-dekalb-central-school-district-segregation-duties-2016m-35East Ramapo Central School District – Budget Review (B25-5-2)
… the significant revenue and expenditure projections in the District’s adopted 2024-25 budget were reasonable. Background … up to two monitors to the East Ramapo Central School District (District) to provide fiscal and academic oversight. SED …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/03/east-ramapo-central-school-district-budget-review-b25-5-2Dunham Public Library – Claims Processing (2015M-15)
… received its charter from the New York State Board of Regents in 1937. The Library is governed by a five-member …
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-322Audit Committee Charter Guidance and Template
… external auditor’s assessment of the district’s system of internal controls, and, working directly with the … sibling or nondependent child) of an individual who is an employee, officer or contractor providing services to the …
https://www.osc.ny.gov/local-government/publications/audit-committee-charter-guidance-and-templateEldred Central School District – Sexual Harassment Prevention Training (S9-23-20)
… have no assurance all individuals required to complete the 2021 SHP Training did so. Additionally, the District excluded …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/01/eldred-central-school-district-sexual-harassment-prevention-training-s9