Search
Downsville Central School District – Fund Balance (2016M-79)
… 2016. Background The Downsville Central School District is located in the Towns of Andes, Colchester, Hamden, … Delaware County. The District, which operates one school with approximately 295 students, is governed by an elected … and transfer excess funds to unrestricted fund balance, where allowed by law, or other reserves established and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/downsville-central-school-district-fund-balance-2016m-79Greenwich Central School District – Extra-Classroom Activities (2021M-20)
… maintain proper supporting documentation for all ECA club collections and fundraising events. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/greenwich-central-school-district-extra-classroom-activities-2021m-20DiNapoli: School Bus Safety Needs Improvement
… released an audit today that examined seven upstate school districts and their compliance with school bus safety requirements. The audit found school districts are … upstate New York during the 2016-17 school year: Clarence Central School District (Erie County), Cornwall Central …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-school-bus-safety-needs-improvementLynbrook Union Free School District – Purchasing (2022M-17)
… pdf ] Audit Objective Determine whether the Lynbrook Union Free School District (District) purchasing agent ensured … were a prudent and economical use of taxpayer money, and in the District’s best interest. For example, the purchasing agent: Approved …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/08/lynbrook-union-free-school-district-purchasing-2022m-17Three Village Central School District – Financial Operations (2021M-141)
… oversight. Present all claims to the claims auditor for review and approval prior to payment. At least $37.9 …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/three-village-central-school-district-financial-operations-2021m-141Putnam Valley Central School District – Information Technology (2021M-154)
… security policy to address password requirements. Assess all local user accounts with administrative permissions and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/putnam-valley-central-school-district-information-technology-2021m-154Greater Amsterdam School District – Capital Project (2022M-50)
… complete report - pdf] Audit Objective Determine whether the Greater Amsterdam School District (District) Board of … and officials properly managed the District’s capital project (project) that includes building improvements and … Board and officials properly managed the Districts capital project project that includes building improvements and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/greater-amsterdam-school-district-capital-project-2022m-50LaSalle School – Compliance With the Reimbursable Cost Manual
… school provides special and regular educational services for students in grades 6 through 12. Pursuant to the State … data reported on providers' annual CFRs. To be eligible for reimbursement, the provider's reported expenses must … Compliance With the Reimbursable Cost Manual (2011-S-40) Kids & the Training Institute, Inc.: Compliance With the …
https://www.osc.ny.gov/state-agencies/audits/2014/05/19/lasalle-school-compliance-reimbursable-cost-manualIntroduction – Improving the Effectiveness of Your Claims Auditing Process
… were printed before claims were audited and approved. Warrants were not signed indicating audit and approval of …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/introductionAddison Central School District – Procurement of Professional Services (2023M-6)
audit, school district, addison
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/addison-central-school-district-2023-6.pdfWantagh Union Free School District – Financial Application User Access Controls (2024M-46)
Determine whether the Wantagh Union Free School District District Board of Education Board and officials established adequate controls over user accounts for the financial application to help prevent inappropriate access and use
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/wantagh-union-free-school-district-financial-application-user-accessClarence Central School District – Financial Condition Management (2022M-46)
… the Clarence Central School District’s (District) Board of Education (Board) and District officials effectively … would have operating deficits totaling $6.4 million when it had operating surpluses totaling $7.3 million, or a … appropriation estimates, only appropriate fund balance when needed and ensure encumbrances are appropriate. Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/clarence-central-school-district-financial-condition-management-2022m-46Ardsley Union Free School District – Financial Management (2024M-13)
… the Ardsley Union Free School District (District) Board of Education (Board) and officials effectively managed fund … and District officials’ consistent budgeting practices of appropriating fund balance that is not needed and maintaining unreasonable reserve balances …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/ardsley-union-free-school-district-financial-management-2024m-13Falconer Central School District – Financial Management (2024M-52)
… excess of the legal limit or to provide a funding source for capital projects without voter approval is misleading and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/falconer-central-school-district-financial-management-2024m-52New Rochelle City School District – Information Technology (2021M-142)
… (District) officials established adequate controls over network and financial application user accounts to prevent unauthorized access, use … Officials did not establish adequate controls over network and financial application user accounts to prevent …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/new-rochelle-city-school-district-information-technology-2021m-142West Canada Valley Central School District – Non-Payroll Disbursements (2021M-41)
… report - pdf ] Audit Objective Determine whether West Canada Valley Central School District (District) officials … See OSC’s comment in Appendix B. … Determine whether West Canada Valley Central School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/west-canada-valley-central-school-district-non-payroll-disbursementsClyde-Savannah Central School District – Network Access Controls (2020M-122)
… Central School District (District) officials ensured network access controls were secure. Key Findings District officials did not ensure that the District’s network access controls were secure. Officials did not regularly review network user accounts and permissions to determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/clyde-savannah-central-school-district-network-access-controls-2020m-122Manchester-Shortsville Central School District – Instructional Complex Capital Improvement Project (2021M-103)
… Determine whether the Manchester-Shortsville Central School District (District) officials properly and … with District policy. District officials agreed with our recommendations and indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/01/manchester-shortsville-central-school-district-instructional-complexEdwards-Knox Central School District – Medicaid Reimbursements (2021M-92)
… (District) claimed all Medicaid reimbursements to which it was entitled. Key Findings The District did not claim any Medicaid reimbursements to which it was entitled. District officials: Did not claim Medicaid reimbursements for the 12 students we …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/edwards-knox-central-school-district-medicaid-reimbursements-2021m-92Millbrook Central School District – Information Technology – User Accounts (2021M-48)
… pdf ] Audit Objective Determine whether Millbrook Central School District (District) officials established adequate … corrective action. … Determine whether Millbrook Central School District District officials established adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/millbrook-central-school-district-information-technology-user-accounts