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Beaver River Central School District – Collection of Real Property Taxes and Retiree Health Insurance Contributions (2021M-123)
… Central School District (District) officials ensured that real property taxes and retiree health insurance … collected, recorded and deposited. Key Findings The real property tax collections and retiree health insurance … depositing and reporting all money collected for real property taxes and retiree health insurance …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/beaver-river-central-school-district-collection-real-property-taxes-andSpackenkill Union Free School District – Professional Services (2021M-89)
… pdf ] Audit Objective Determine whether Spackenkill Union Free School District (District) officials sought competition … Determine whether Spackenkill Union Free School District District officials sought competition …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/15/spackenkill-union-free-school-district-professional-services-2021m-89Watertown City School District – Procurement (2021M-176)
… School District (District) officials sought competition for the purchase of goods and services not subject to … the District’s procurement policy and seek competition for the purchase of goods and services not subject to … competitive bidding. Officials did not: Seek competition for the services procured from 13 professional service …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/watertown-city-school-district-procurement-2021m-176Tully Central School District – Network Access Controls (2021M-138)
… Key Findings District officials did not ensure that the District’s network access controls over non-student user … whether they were appropriate or needed. As a result, the District had 47 unneeded network user accounts, including … or third-party consultants who no longer work for the District. Unneeded network user accounts can be potential …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/tully-central-school-district-network-access-controls-2021m-138Belfast Central School District – Reserve Funds (2021M-135)
… Did not use the debt reserve, with a balance of $315,000, to fund debt service payments as required. Overfunded two … comprehensive written reserve fund policy. Develop a plan to use the funds in the debt reserve as required. Review all reserve balances to determine whether the amounts reserved are necessary and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/belfast-central-school-district-reserve-funds-2021m-135Arlington Central School District – Network User Accounts (2021M-110)
… report - pdf ] Audit Objective Determine whether Arlington Central School District (District) officials ensured network … Determine whether Arlington Central School District District officials ensured network …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/29/arlington-central-school-district-network-user-accounts-2021m-110State Comptroller DiNapoli Releases School District Audit
… pandemic, with the district‘s increased reliance on a remote learning environment and administrative operations, …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-school-district-audit-0Royalton-Hartland Central School District – Information Technology Contingency Planning (2021M-4)
… evaluated, updated as necessary, and disseminated to appropriate District personnel. Key Findings The Board and … IT contingency plan in place that is properly distributed to all responsible parties and periodically tested for … that employees will react quickly and effectively to maintain business continuity. As a result, important …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/royalton-hartland-central-school-district-information-technologySaratoga Springs Public Library – Claims Processing (2014M-351)
… Background The Saratoga Springs Public Library is a public school library located in the City of Saratoga Springs, … The Library, which is governed by an elected five-member Board of Trustees, serves the approximately 45,700 residents … Key Findings Not all claims included signatures from the Director or department heads to indicate that goods and …
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/saratoga-springs-public-library-claims-processing-2014m-351Clyde-Savannah Central School District – Network Access Controls (2020M-122)
… percent) Five administrative user accounts (19 percent) In addition, sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/clyde-savannah-central-school-district-network-access-controls-2020m-122Dansville Public Library – Procurement (2015M-225)
… 1, 2013 through August 19, 2015. Background The Dansville Public Library is located in the Towns of North Dansville, … in Steuben County. The Library, which is a school district public library organized to serve the residents of the … Dansville Public Library Procurement 2015M225 …
https://www.osc.ny.gov/local-government/audits/library/2015/12/18/dansville-public-library-procurement-2015m-225Wyoming Central School District – Professional Services (2020M-152)
… - pdf ] Audit Objective Determine whether Wyoming Central School District (District) officials used a competitive … Determine whether Wyoming Central School District District officials used a competitive method …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/12/wyoming-central-school-district-professional-services-2020m-152Ravena-Coeymans-Selkirk Central School District – Extra-Classroom Activity Funds and Admissions (2020M-169)
… District’s (District) extra-classroom activity (ECA) and event admissions funds were adequately safeguarded and properly accounted for. Key Findings ECA and event admission funds were not adequately safeguarded or … did not provide adequate oversight of ECA and admission event collections. ECA club collections and disbursements and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/01/ravena-coeymans-selkirk-central-school-district-extra-classroom-activityCattaraugus-Little Valley Central School District – Financial Management (2016M-61)
… through January 4, 2016. Background The Cattaraugus-Little Valley Central School District is located in the Towns of Dayton, East Otto, Leon, Little Valley, Mansfield, Napoli, New Albion, Otto and Persia, … CattaraugusLittle Valley Central School District Financial Management 2016M61 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/cattaraugus-little-valley-central-school-district-financial-managementGreenport Union Free School District – Financial Condition (2014M-203)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … is in compliance with statutory limits and develop a plan to reduce the surplus in a manner that benefits District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/greenport-union-free-school-district-financial-condition-2014m-203Clymer Central School District – Financial Management (2016M-187)
… to review the District’s financial management practices for the period July 1, 2012 through April 1, 2016. Background … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $10.2 … Unrestricted fund balance exceeded the statutory limit for the 2012-13 through 2014-15 fiscal years. Two of the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/clymer-central-school-district-financial-management-2016m-187Barker Central School District – Purchasing (2016M-208)
… Niagara County. The District, which operates one school with approximately 800 students, is governed by an elected … of claims and ensure that District officials are complying with the policy. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/barker-central-school-district-purchasing-2016m-208East Moriches Union Free School District -- Budget Review (B17-7-4)
… fiscal year. Background The East Moriches Union Free School District is located in Suffolk County. Pursuant to … Finance Law Section 10.10 requires municipalities and school districts that have been authorized to issue … East Moriches Union Free School District Budget Review B1774 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/05/east-moriches-union-free-school-district-budget-review-b17-7-4Gilboa-Conesville Central School District – Oversight of Portable Devices (2015M-344)
… were deployed to various locations or when they were disposed of. District officials have not established … items are acquired, moved from one location to another or disposed of, so that the inventory list is updated in a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/gilboa-conesville-central-school-district-oversight-portable-devicesPortville Central School District – Financial Condition (2013M-384)
… balances of four reserve funds were higher than necessary or were not supported by a plan or other documentation validating the amounts retained. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/portville-central-school-district-financial-condition-2013m-384