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Menands Union Free School District – Information Technology (2021M-78)

… loss and although the District paid IT vendors $106,460 for IT services, officials did not have clear contract …

https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/menands-union-free-school-district-information-technology-2021m-78

Attica Central School District – Financial Management (2022M-103)

… that are not needed circumvents the statutory limit on surplus fund balance and lacks transparency. The Board and … to fund operations. Overestimated budgetary appropriations by an annual average of $2 . 7 million (10 percent). …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/attica-central-school-district-financial-management-2022m-103

Scarsdale Union Free School District – Overtime (2022M-105)

… at least $167,000. As a result, officials are paying more for overtime than necessary. Officials: Overpaid 20 employees a total of $11,961 for overtime. Paid 20 employees overtime totaling $524,934, primarily for routine services, including $123,113 for cleaning …

https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/scarsdale-union-free-school-district-overtime-2022m-105

Oswego County Board of Cooperative Educational Services – Claims Auditing (2022M-29)

… claims were audited and approved prior to payment and were for appropriate BOCES purposes. Key Findings Claims we reviewed were supported and for appropriate BOCES purposes. However, all claims were not … found they were supported by adequate documentation and for appropriate purposes. Key Recommendation Ensure signed …

https://www.osc.ny.gov/local-government/audits/boces/2022/07/01/oswego-county-board-cooperative-educational-services-claims-auditing-2022m-29

Yorkshire-Pioneer Central School District – In-School Internet Connectivity (S9-22-4)

… Internet connectivity meets the Federal Communications Commissions FCC recommended bandwidth …

https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/yorkshire-pioneer-central-school-district-school-internet-connectivity-s9

Albany County – Sexual Harassment Prevention Training (S9-23-05)

… officials completed annual sexual harassment prevention training (SHP Training). Key Findings Although County officials provided employees and most elected officials annual SHP Training, they did not maintain reliable records of who …

https://www.osc.ny.gov/local-government/audits/county/2023/09/15/albany-county-sexual-harassment-prevention-training-s9-23-05

Riverhead Central School District – Vendor Master File (2017M-139)

… The purpose of our audit was to examine the vendor master file for the period July 1, 2015 through March 31, 2017. … policies or procedures for maintaining the vendor master file. The District did not have any procedures in place to … whether a vendor name is already included in the master file before creating a new entry and did not periodically …

https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/riverhead-central-school-district-vendor-master-file-2017m-139

East Islip Public Library – Cash Receipts (2017M-223)

… Ensure that reconciliations are prepared for attraction ticket purchases, sales and inventory on hand. Separate financial duties so …

https://www.osc.ny.gov/local-government/audits/library/2017/12/22/east-islip-public-library-cash-receipts-2017m-223

Town of Angelica – Justice Court Operations (2018M-11)

Town of Angelica Justice Court Operations 2018M11

https://www.osc.ny.gov/local-government/audits/justice-court/2018/04/27/town-angelica-justice-court-operations-2018m-11

South Kortright Central School District – Retiree Health Insurance Contributions (2016M-148)

… Background The South Kortright Central School District is located in the Towns of Bovina, Delhi, Harpersfield, … which operates one school with approximately 395 students, is governed by an elected five-member Board of Education. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/south-kortright-central-school-district-retiree-health-insurance

Raquette Lake Union Free School District – Monitoring Financial Condition (2016M-203)

… 1, 2012 through February 29, 2016. Background The Raquette Lake Union Free School District is located in the Towns of Arietta and Long Lake in Hamilton County and is governed by an elected … Raquette Lake Union Free School District Monitoring Financial …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/raquette-lake-union-free-school-district-monitoring-financial-condition

Victor Central School District – Information Technology (2016M-117)

… 2014 through March 4, 2016. Background The Victor Central School District is located in the Town of Perinton in Monroe … Victor Central School District Information Technology 2016M117 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/victor-central-school-district-information-technology-2016m-117

Putnam Central School District – Budgeting (2015M-243)

… Background The Putnam Central School District is located in the Towns of Putnam and Dresden in Washington County and the Town of Ticonderoga in Essex County. The District, which is governed by an …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/putnam-central-school-district-budgeting-2015m-243

Patchogue-Medford Union Free School District – Budget Review (B17-7-2)

… deficit obligations are outstanding. Key Findings Based on the results of our review, we found that the significant … the 2017-18 tax levy within the limits established by law. Key Recommendations There are no recommendations for …

https://www.osc.ny.gov/local-government/audits/school-district/2017/03/09/patchogue-medford-union-free-school-district-budget-review-b17-7-2

Plattsburgh City School District – Internal Controls Over Payroll (2013M-74)

… of Plattsburgh, Clinton County. The District is governed by the Board of Education which comprises nine elected … procedures to ensure that individuals reported and paid on the payrolls were bona fide employees and, as such, were …

https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/plattsburgh-city-school-district-internal-controls-over-payroll-2013m-74

Monroe-Woodbury Central School District – Budget Review (B6-13-6)

… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure estimates in the District’s proposed budget … deficit obligations are outstanding. Key Findings Based on the results of our review, we found the significant …

https://www.osc.ny.gov/local-government/audits/school-district/2013/04/12/monroe-woodbury-central-school-district-budget-review-b6-13-6

Eastchester Union Free School District – Financial Management (2016M-59)

… schools with approximately 3,200 students, is governed by an elected nine-member Board of Education. Budgeted … multiyear financial plan, and monitor and update the plan on an ongoing basis. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/eastchester-union-free-school-district-financial-management-2016m-59

Plainview-Old Bethpage Central School District – Financial Condition (2015M-89)

… Plainview-Old Bethpage Central School District is located in the Town of Oyster Bay, Nassau County. The District, which … The District significantly overestimated expenditures in its adopted budgets, and, therefore, none of the … Officials did not include the funding of reserves in the annual budgets. Key Recommendations Develop and adopt …

https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/plainview-old-bethpage-central-school-district-financial-condition-2015m