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Amherst Central School District – Network User Account Access and Application User Accounts and Permissions (2023M-5)
… accounts had unnecessary network administrative access. Application user accounts or properly restrict permissions in … user accounts are disabled in a timely manner. Limit application permissions based on an account user’s job …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/amherst-central-school-district-network-user-account-access-andThousand 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-201State Comptroller DiNapoli Releases Municipal and School Audits
… did not obtain reasonable assurance that certain services with vendors were provided in accordance with contract terms, … than $4 million were properly maintained or reasonably funded. Southern Westchester Board of Cooperative Educational … information (PPSI), along with physical IT assets, are properly safeguarded from inappropriate use and access. …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-and-school-auditsSandy Creek Central School District – Reserve Management (2023M-43)
… the Sandy Creek Central School District (District) Board of Education (Board) and District officials properly managed … $136,208 was improperly transferred to the debt reserve in the debt service fund even though it was not required to … expenditures. Transfer funds improperly maintained in the debt service fund to the general fund. Obtain Board …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/sandy-creek-central-school-district-reserve-management-2023m-43Huntington Union Free School District – Online Banking (2022M-178)
audit school huntington online banking
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/huntington-union-free-school-district-online-banking-2022m-178State Contract and Payment Actions in March
… In March, the Office of the State Comptroller approved 1,693 … Inc. for Caledonia Fish Hatchery improvements in Livingston County. Office of General Services $7.2 million … to the entrance of the Riverview Correctional Facility in St. Lawrence County. $6.4 million with Bette & Cring, LLC …
https://www.osc.ny.gov/press/releases/2019/05/state-contract-and-payment-actions-marchDiNapoli Announces State Contract and Payment Actions for February 2017
… Department of Agriculture and Markets $625,000 with Cornell University for maple research. Unified Court System - … Regional Invasive Species Program. $1.6 million with Cornell University for New York Bight Whale Monitoring. … credits. Department of Agriculture and Markets $272,000 to Cornell University to support educational programs for the …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-announces-state-contract-and-payment-actions-february-2017South Orangetown Central School District – Audit Follow-Up (2022M-24-F)
… of Review The purpose of our review was to assess the South Orangetown Central School District’s (District) progress, as of September 2025, in … The purpose of our review was to assess the South Orangetown Central School Districts District progress as of September 2025 in implementing our …
https://www.osc.ny.gov/local-government/audits/school-district/2026/04/03/south-orangetown-central-school-district-audit-follow-2022m-24-fMexico Academy Central School District – Procurement (2023M-75)
… complete report – pdf] Audit Objective Determine whether Mexico Academy Central School District (District) officials … audit mexico school district …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/mexico-academy-central-school-district-procurement-2023m-75Rye Neck Union Free School District – Health Insurance Cost Savings (2022M-164)
… could achieve cost-savings by offering a buyout in lieu of health insurance coverage. Total savings could …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/rye-neck-union-free-school-district-health-insurance-cost-savings-2022mKIPP Tech Valley Charter School – Enrollment and Billing (2012M-256)
… Article 56. The KIPP Tech Valley Charter School, located in the City of Albany, Albany County, is governed by a Board … comprises eight voting members. The School was established in 2004 under SUNY authorization and provides elementary education for approximately 300 students in the fifth through the eighth grades. The School’s budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/kipp-tech-valley-charter-school-enrollment-and-billing-2012m-256Madrid-Waddington Central School District – Financial Condition (2015M-347)
… Determine the source of funds in the debt service fund and return to the general fund any amount that is not statutorily required to be in the debt service fund. Key Recommendations Ensure the unassigned fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/madrid-waddington-central-school-district-financial-condition-2015m-347Elementary and Secondary Education – 2023 Financial Condition Report
… received $4.6 billion of federal education aid in SFY 2022- 23. Schools also received $4.2 billion of temporary … education is expected to run through SFY 2024-25. In SFY 2022-23, the $4.2 billion of federal COVID-19 recovery … for Education Progress (NAEP) math and reading tests in 2022. Eighth graders in New York matched national results in …
https://www.osc.ny.gov/reports/finance/2023-fcr/elementary-and-secondary-educationGreenburgh-Graham Union Free School District – Financial Condition (2016M-159)
… Greenburgh-Graham Union Free School District is located in the Town of Greenburgh in Westchester County. The District, which operates two …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/greenburgh-graham-union-free-school-district-financial-condition-2016mLyons Central School District – Payroll 2022M-71
Determine whether Lyons Central School District (District) officials ensured the District accurately paid employees’ salaries and wages.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/lyons-central-school-district-2022-71.pdfChenango Valley Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-162)
… user accounts or develop and adopt an IT contingency plan. In addition to finding sensitive IT control weaknesses, which … network user accounts are additional entry points into a network and, if accessed by attackers, could be used to … the District has an increased risk that it could suffer a serious interruption to operations since the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/chenango-valley-central-school-district-network-user-accounts-andChappaqua Central School District - Fixed Assets (2022M-186)
… officials did not properly monitor and account for the fixed assets that we tested. Officials maintained … and did not perform a physical inventory count since 2018. Of the 164 assets reviewed, 148 assets totaling $220,708 were …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/chappaqua-central-school-district-fixed-assets-2022m-186Waverly Central School District - Financial Operations (2019M-136)
… internal controls over disbursements and payroll duties. In our audit sample, 30 claims (11 percent) totaling $73,865 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/waverly-central-school-district-financial-operations-2019m-136Opinion 99-10
… useful life" of energy facilities or equipment subject to an energy performance contract, for purposes of Energy Law, … reasonable accuracy. You ask whether the maximum term of an energy performance contract to be entered into by a … with public buildings and facilities. For this purpose, an energy performance contract is defined as follows in …
https://www.osc.ny.gov/legal-opinions/opinion-99-10Avoca Central School District – Sexual Harassment Prevention Training (S9-23-19)
… Central School District (District) employees and Board of Education (Board) members completed annual sexual … not provided to all employees and any Board members. Of the 20 total individuals we tested (15 selected employees and … four employees or 27 percent of employees tested and the five Board members did not complete the annual SHP …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/08/25/avoca-central-school-district-sexual-harassment-prevention-training-s9-23