Search
Opinion 93-17
… forth in section 37.00(a)(3) which is applicable in the case of: [a] bond resolution or capital note resolution which …
https://www.osc.ny.gov/legal-opinions/opinion-93-17Germantown Central School District – Payroll (2023M-3)
audit, germantown, school
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/germantown-central-school-district-2023-3.pdfMontauk Union Free School District – Information Technology (2022M-137)
… is an increased risk that the network may be accessed by unauthorized individuals, data will be lost and the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/montauk-union-free-school-district-information-technology-2022m-137Implementation of the Dignity for All Students Act
… district policies and practices comply with the Dignity for All Students Act (DASA); and school districts report … July 1, 2013 defined cyberbullying and added requirements for investigating and reporting alleged incidents. The … incident data available to the public on its website. For the school year ended June 30, 2016, school districts …
https://www.osc.ny.gov/state-agencies/audits/2017/10/13/implementation-dignity-all-students-actSherman Central School District – Claims Processing (2016M-352)
… Purpose of Audit The purpose of our audit was to examine the claims audit process for the … Sherman Central School District is located in the Towns of Chautauqua, Clymer, French Creek, Mina, North Harmony, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/sherman-central-school-district-claims-processing-2016m-352Morris Central School District – Financial Operations (2015M-251)
… claims processing procedures and fund balance management for the period July 1, 2014 through August 31, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $9.5 million. … liabilities. Key Recommendations Ensure that BOCES’ claims for goods and services are audited and approved by someone …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/morris-central-school-district-financial-operations-2015m-251Stamford Central School District – Fund Balances (2016M-106)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/stamford-central-school-district-fund-balances-2016m-106Greene Central School District – Unused Leave Payments and Leave Accruals (2022M-158)
… Central School District (District) officials ensured leave accruals were accurate and payments for unused leave and separation payments were authorized and calculated … correctly. Key Findings Officials did not ensure that leave accruals were accurate or payments for unused leave and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/greene-central-school-district-unused-leave-payments-and-leave-accrualsRandolph Central School District – IT Asset Management (S9-22-22)
… complete report – pdf] Audit Objective Determine whether Randolph Central School District (District) officials … audit school randolph IT …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/randolph-central-school-district-it-asset-management-s9-22-22Saugerties Central School District – IT Asset Management (S9-22-05)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … percent of the sampled assets were not properly accounted for. Specifically: A projector costing $599 and two … and officials did not adopt a comprehensive written policy for IT equipment inventory. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/saugerties-central-school-district-it-asset-management-s9-22-05Ticonderoga Central School District – IT Asset Management (S9-22-23)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … percent of the sampled assets were not properly accounted for. Specifically: Two Chromebooks with a total cost of … and officials did not adopt a comprehensive written policy for establishing and maintaining IT equipment inventory. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/ticonderoga-central-school-district-it-asset-management-s9-22-23Saratoga Springs City School District – Procurement (2023M-25)
… process when others use his signature. Except as specified in Appendix A, District officials generally agreed with our … action. Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/15/saratoga-springs-city-school-district-procurement-2023m-25South Kortright Central School District – Claims Audit (2023M-69)
… we reviewed lacked necessary supporting documentation. In addition, we determined that: The Board did not comply … action. Appendix B includes our comment on an issue raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/south-kortright-central-school-district-claims-audit-2023m-69Indian Lake Central School District – Claims Auditing (2016M-15)
… 1, 2014 through September 30, 2015. Background The Indian Lake Central School District is located in the Town of Indian Lake in Hamilton County. The District, which operates one … Indian Lake Central School District Claims Auditing 2016M15 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/indian-lake-central-school-district-claims-auditing-2016m-15Belfast Central School District – Procurement (2016M-317)
… Purpose of Audit The purpose of our audit was to examine the District’s … located in the Towns of Allen, Angelica, Belfast, Caneadea and New Hudson in Allegany County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/belfast-central-school-district-procurement-2016m-317Genesee Valley Central School District – Reserve Accounts and Extra-Classroom Activities (2014M-56)
… Purpose of Audit The purpose of our audit was to evaluate reserve fund management practices and internal controls over … include a clear and detailed rationale for maintaining the reserve, the detailed objectives of the reserve, needed funding levels, sources of funding and the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/27/genesee-valley-central-school-district-reserve-accounts-and-extraSag Harbor Union Free School District – Child Care Program (2016M-211)
… of our audit was to review the District’s oversight of its child care program for the period July 1, 2014 through … for collecting, processing, recording and depositing child care program cash receipts. Develop and adopt … Sag Harbor Union Free School District Child Care Program 2016M211 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/sag-harbor-union-free-school-district-child-care-program-2016m-211Kiryas Joel Union Free School District – Financial Condition and Selected Employee Reimbursements (2016M-331)
… through March 16, 2016. Background The Kiryas Joel Union Free School District is located in the Village of Kiryas … Kiryas Joel Union Free School District Financial Condition and Selected …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/03/kiryas-joel-union-free-school-district-financial-condition-and-selectedCost-Saving Ideas: School District Auditing – External Auditor
… the district as defined by Generally Accepted Government Auditing Standards (GAGAS). Who does not qualify The … for External Auditor," - State Education Department Other auditing roles Internal Auditor Claims Auditor/Deputy Claims Auditor Audit Committee Return to School District Auditing – Roles, Responsibilities and Resources Updated 2016 …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-external-auditorEast Williston Union Free School District – Management of Nonstudent Network User Accounts (2022M-171)
… communicated confidentially to officials, we found: 222 of the enabled nonstudent network user accounts (32 percent) were not needed or disabled. Most of these accounts should have been disabled in February 2021 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/east-williston-union-free-school-district-management-nonstudent-network