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Avoca Central School District – Payroll (2025M-14)
… School district officials should establish an effective payroll system that provides assurance that payroll transactions are adequately supported, authorized by … employee contracts and board-established rates. The payroll clerk is responsible for entering and adjusting …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-payroll-2025m-14Lackawanna City School District – Financial Condition (2014M-119)
… through March 31, 2014. Background The Lackawanna City School District is located in the City of Lackawanna, Erie … The plan should be updated annually. … Lackawanna City School District Financial Condition 2014M119 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/lackawanna-city-school-district-financial-condition-2014m-119Lists
… Local Governments 2024 Data (updated April 2025) Munis in Stress [ pdf ] Not Filed and Inconclusive [ … [ .xlsx ] School Districts 2024 Data (updated January 2025) Schools in Stress [ pdf ] Not Filed and Inconclusive [ …
https://www.osc.ny.gov/local-government/fiscal-monitoring/listsFiscal Stress Monitoring System
… created an early warning system for communities and school districts with fiscal problems. Alerting everyone to … to learn more. Search for a local government or school district. Search Now … State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/local-government/fiscal-monitoringGeneral Brown Central School District - Building Renovation Project (2019M-21)
… complete report - pdf] Audit Objective Did the Board and District officials properly establish, monitor and account … officials properly established the budget for the three school buildings and garage renovation project. District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/05/general-brown-central-school-district-building-renovation-project-2019mOneonta City School District – Payroll (2017M-202)
… Town of Oneonta and portions of the Towns of Laurens, Milford, Maryland and Davenport in Otsego and Delaware …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/08/oneonta-city-school-district-payroll-2017m-202North Rose-Wolcott Central School District – Smart Schools Bond Act Allocations (2022M-116)
… purchases made during fiscal years 2019-20, 2020-21 and 2021-22. Officials were unable to provide an explanation … District officials agreed with our recommendations and have initiated corrective action. … Determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/23/north-rose-wolcott-central-school-district-smart-schools-bond-actSouthwestern Central School District – Claims Processing (2016M-356)
… was to review the District’s claims processing function for the period July 1, 2014 through July 11, 2016. Background … seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $26.6 … Key Recommendations There are no recommendations in this report. … Southwestern Central School District Claims …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/southwestern-central-school-district-claims-processing-2016m-356South Orangetown Central School District – Claims Processing (2016M-104)
… Purpose of Audit The purpose of our audit was to examine the District’s claims auditing process for the … District officials have established effective procedures to ensure that claims are adequately documented and … for legitimate District purposes and are approved prior to payments. Key Recommendations There were no …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/south-orangetown-central-school-district-claims-processing-2016m-104Guilderland Central School District – Cash Disbursements (2017M-29)
… Purpose of Audit The purpose of our audit was to review the District’s cash disbursement transactions using … September 23, 2016. Background The Guilderland Central School District is located in the Towns of Guilderland, Knox, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/guilderland-central-school-district-cash-disbursements-2017m-29Roslyn Union Free School District – Cash Receipts (2016M-241)
… Eight of 30 receipts we tested were held between 11 and 30 days before being deposited in the District’s bank …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/roslyn-union-free-school-district-cash-receipts-2016m-241Ogdensburg City School District – Medicaid Reimbursements (2022M-52)
… requirements are met to submit Medicaid claims for reimbursement for all eligible services provided. Submit reimbursement claims for all eligible unclaimed services. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/ogdensburg-city-school-district-medicaid-reimbursements-2022m-52Poughkeepsie City School District – Information Technology (2019M-166)
… level agreements (SLAs) with its IT service providers. In addition, sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/02/poughkeepsie-city-school-district-information-technology-2019m-166Oversight of Chronic Absenteeism
… actions to address chronic absenteeism within New York school districts. The audit covers the period April 1, 2014 … For example, at the high schools we visited in one district, students who are not in attendance at the morning’s …
https://www.osc.ny.gov/state-agencies/audits/2018/09/18/oversight-chronic-absenteeismPeekskill City School District – Financial Condition (2015M-191)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, 2013 through June 30, 2015. Background The Peekskill City School District is located in the City of Peekskill, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/25/peekskill-city-school-district-financial-condition-2015m-191Otselic Valley Central School District – Capital Project (2015M-263)
… involvement in the District’s $17 million capital project for the period June 1, 2011 through September 10, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $10.2 … Obtain and review budget-to-actual financial reports for capital projects throughout the life of the projects. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/otselic-valley-central-school-district-capital-project-2015m-263Portville Central School District – Financial Condition (2013M-384)
… and Portville in Cattaraugus County. The District operates one school with approximately 1,000 students and is governed …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/portville-central-school-district-financial-condition-2013m-384East Moriches Union Free School District -- Budget Review (B17-7-4)
… review was to provide an independent evaluation of the District’s proposed budget for the 2017-18 fiscal year. Background The East Moriches Union Free School District is located in Suffolk County. Pursuant to …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/05/east-moriches-union-free-school-district-budget-review-b17-7-4Schenevus Central School District – Budgeting (2014M-123)
… of Audit The purpose of our audit was to review the Town’s financial condition for the period July 1, 2012 through … District is located in the Towns of Decatur, Maryland, Milford, Rosenboom and Westford in Otsego County. The … actual revenues and expenditures. Ensure that the District’s unexpended surplus fund balance is in compliance with the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/schenevus-central-school-district-budgeting-2014m-123Dansville Public Library – Procurement (2015M-225)
… The purpose of our audit was to examine the Library’s procurement process for the period July 1, 2013 through … and Wayland in Steuben County. The Library, which is a school district public library organized to serve the …
https://www.osc.ny.gov/local-government/audits/library/2015/12/18/dansville-public-library-procurement-2015m-225