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Wallkill Central School District – Claims Auditing (2023M-52)
… whether the Wallkill Central School District (District) claims auditor ensured claims were adequately supported, properly authorized, … generally agreed with our findings and indicated they plan to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/29/wallkill-central-school-district-claims-auditing-2023m-52Hilton Central School District – Network Access Controls (2022M-200)
… School District (District) officials ensured network access controls were adequate. Key Findings District officials did not ensure that network access controls were adequate. As a result, data and … information (PPSI) are at greater risk for unauthorized access, misuse or loss. In addition to sensitive network …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/hilton-central-school-district-network-access-controls-2022m-200Fiscal Impact of Proposed School Aid Cuts - District by District
Fiscal Impact of Proposed School Aid Cuts - District by District
https://www.osc.ny.gov/files/local-government/publications/pdf/district_by_district031711.pdfWheatland-Chili Central School District – Network Access Controls (2023M-7)
… Central School District (District) officials ensured network access controls were adequate. Key Findings District officials did not ensure that network access controls were adequate. As a result, there is … District officials did not: Comply with Board policies to help ensure adequate network access controls were in place, …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/wheatland-chili-central-school-district-network-access-controls-2023m-7Southern Cayuga Central School District – Financial Condition (2020M-77)
… Adopt budgets that include reasonable estimates for revenues, appropriations and the amount of fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/southern-cayuga-central-school-district-financial-condition-2020m-77Opinion 93-17
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … retirement contributions) -- Referendum Requirements (for pre-payment of certain employer retirement contributions) … administrative or quasi-judicial determination within the meaning of section 11.00(a)(33). Accordingly, in our opinion, …
https://www.osc.ny.gov/legal-opinions/opinion-93-17Amherst Central School District – Network User Account Access and Application User Accounts and Permissions (2023M-5)
… District (District) officials secured user account access to the network and managed user accounts and permissions in … officials did not adequately secure user account access to the network or properly manage user accounts and … be inappropriately altered, accessed, or used. In addition to sensitive control weaknesses that were communicated …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/amherst-central-school-district-network-user-account-access-andMount Morris Central School District – Financial Condition (2014M-328)
… July 1, 2012 through September 3, 2014. Background The Mount Morris Central School District is located in the Village of Mount Morris and the Towns of Mount Morris, West Sparta, Leicester and Groveland, in … Mount Morris Central School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/12/mount-morris-central-school-district-financial-condition-2014m-328Bethpage Union Free School District – Leave Accruals (2015M-100)
… with more than 2,900 students. Budgeted appropriations for payroll and associated employee benefits for 2014-15 totaled …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/15/bethpage-union-free-school-district-leave-accruals-2015m-100Lisbon Central School District – Cafeteria Cash Receipts (2016M-152)
… procedures governing cafeteria cash receipts. The food service manager did not perform an independent reconciliation of cash …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lisbon-central-school-district-cafeteria-cash-receipts-2016m-152Friendship Central School District –Procurement (2016M-175)
… is located in the Towns of Friendship, Belfast, Cuba and Wirt in Allegany County. The District, which operates one … for procuring professional services. The purchasing agent and claims auditor did not always ensure that purchases were … when they sought competition. Key Recommendations Review and revise its procurement policy to include clear language …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/friendship-central-school-district-procurement-2016m-175Alexandria Central School District – Financial Condition (2016M-5)
… general fund appropriations for the 2015-16 fiscal year total approximately $12.4 million. Key Findings The … District’s actual needs, based on current information and historical data. Discontinue the practice of adopting budgets that …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/25/alexandria-central-school-district-financial-condition-2016m-5South Colonie Central School District – Internal Controls Over Timekeeping Procedures (2013M-298)
… The South Colonie Central School District is located in the Towns of Colonie and Guilderland in Albany County, and the Town of Niskayuna in Schenectady … were adequate to limit the risks associated with a lack of specific guidance and uniform procedures. However, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/10/south-colonie-central-school-district-internal-controls-over-timekeepingTupper Lake Central School District – Financial Condition (2014M-151)
Tupper Lake Central School District Financial Condition 2014M151
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/tupper-lake-central-school-district-financial-condition-2014m-151Thousand Islands Central School District – Financial Management (2022M-201)
… action. Appendix C includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/thousand-islands-central-school-district-financial-management-2022m-201Huntington Union Free School District – Online Banking (2022M-178)
… online banking duties or require secondary authorization for online payments and transfers. Employees who performed …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/huntington-union-free-school-district-online-banking-2022m-178Sandy Creek Central School District – Reserve Management (2023M-43)
… report – pdf] Audit Objective Determine whether the Sandy Creek Central School District (District) Board of Education … audit sandy creek school district …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/sandy-creek-central-school-district-reserve-management-2023m-43Chenango Valley Central School District – Audit Follow-Up (2022M-162-F)
… report – pdf] [read complete 2023 report – pdf] Purpose of Review The purpose of our review was to assess the Chenango Valley … The purpose of our review was to assess the Chenango Valley …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/24/chenango-valley-central-school-district-audit-follow-2022m-162-fMexico Academy Central School District – Procurement (2023M-75)
… services from seven vendors totaling $640,880 out of the eight vendors reviewed totaling $661,880. Obtain written quotes for the purchase of like-kind items from three vendors totaling $17,762 and … justify they used a sole source provider for the purchase of goods and services totaling $54,045 from nine vendors. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/mexico-academy-central-school-district-procurement-2023m-75KIPP Tech Valley Charter School – Enrollment and Billing (2012M-256)
… and is governed under Education Law Article 56. The KIPP Tech Valley Charter School, located in the City of Albany, … KIPP Tech Valley Charter School Enrollment and Billing 2012M256 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/kipp-tech-valley-charter-school-enrollment-and-billing-2012m-256