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East Moriches Union Free School District -- Budget Review (B17-7-4)
… County. Pursuant to Chapter 354 of the Laws of 2006, the State Legislature authorized the District to issue debt not … the accumulated deficit in the District's general fund as of June 30, 2006. New York State Local Finance Law Section 10.10 requires municipalities …
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)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for … School District is located in the Towns of Decatur, Maryland, Milford, Rosenboom and Westford in Otsego County. …
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)
… Conesus, Groveland, Ossian, Sparta, Springwater and West Sparta in Livingston County and the Towns of Dansville …
https://www.osc.ny.gov/local-government/audits/library/2015/12/18/dansville-public-library-procurement-2015m-225Oneonta City School District – Payroll (2017M-202)
… Background The Oneonta City School District is located in the City of Oneonta, Town of Oneonta and portions of the Towns of Laurens, Milford, Maryland and Davenport in Otsego and Delaware Counties. The District, which has … accurately paid and provided benefits to employees in accordance with Board-approved contracts. …
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)
… District (District) officials properly applied for all Smart Schools Bond Act (SSBA) allocations for eligible … District District officials properly applied for all Smart Schools Bond Act SSBA allocations for eligible …
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)
… total approximately $26.6 million. Key Finding Except for minor discrepancies that we discussed with District …
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 … Orangetown Central School District is located in the Town of Orangetown in Rockland County. The District, which …
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)
… The Guilderland Central School District is located in the Towns of Guilderland, Knox, New Scotland and Bethlehem in Albany County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/guilderland-central-school-district-cash-disbursements-2017m-29General Brown Central School District - Building Renovation Project (2019M-21)
Did the Board and District officials properly establish monitor and account for the building renovation project
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/05/general-brown-central-school-district-building-renovation-project-2019mPeekskill City School District – Financial Condition (2015M-191)
… 2013 through June 30, 2015. Background The Peekskill City School District is located in the City of Peekskill, … Peekskill City School District Financial Condition 2015M191 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/25/peekskill-city-school-district-financial-condition-2015m-191Roslyn Union Free School District – Cash Receipts (2016M-241)
… The Roslyn Union Free School District is located in the Town of North Hempstead, Nassau County. The District, … triplicate receipts are not issued for money received in building locations other than the District office. Eight … were held between 11 and 30 days before being deposited in the District’s bank accounts. Key Recommendations Require …
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)
… provided. Submit reimbursement claims for all eligible unclaimed services. District officials agreed with our …
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)
… technology (IT) systems were adequately secured and protected against unauthorized use, access and loss. Key Findings The District did not adequately control and secure its personal, private and sensitive information … officials ensured IT systems were adequately secured and protected against unauthorized use access and loss …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/02/poughkeepsie-city-school-district-information-technology-2019m-166State Comptroller DiNapoli Releases State Audits
… to the preschool special education programs that did not comply with SED’s requirements for reimbursement. The … to the preschool special education programs that did not comply with SED’s requirements for reimbursement. The … identified $140,902 in reported costs that did not comply with SED’s requirements for reimbursement, including …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-state-auditsComptroller DiNapoli Releases State Audits
… $6,634 in costs charged to special education programs that did not comply with SED’s requirements for reimbursement. … of $1,544 in costs for consultant services that did not comply with bidding requirements. New York City … $6634 in costs charged to special education programs that did not comply with SEDs requirements for reimbursement …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-state-auditsSweet Home Central School District – Financial Management (2022M-166)
… report – pdf] Audit Objective Determine whether the Sweet Home Central School District’s (District) Board of Education … audit sweet home school financial management …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/31/sweet-home-central-school-district-financial-management-2022m-166Cost-Saving Ideas: School District Auditing – Internal Auditor
… The internal auditor: develops a risk assessment and ensures … are in place and working; performs an annual update on the risk assessment; tests and evaluates one or more areas of the district’s operations periodically; and prepares …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-internal-auditorTuckahoe Common School District – Purchasing (2013M-158)
… was to examine the District’s controls over purchasing for the period July 1, 2011, to February 28, 2013. Background … District’s purchasing policy, for purchases required to be bid, or those that were required to be purchased by obtaining … and public work contracts that are subject to competitive bid requirements. Ensure that District personnel comply with …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/08/tuckahoe-common-school-district-purchasing-2013m-158Elmsford Union Free School District – Fixed Assets (2017M-147)
… the District properly recorded and accounted for fixed assets for the period July 1, 2015 through March 13, 2017. … a comprehensive policy for identifying and recording fixed assets. Fixed assets were not tagged as District property for 26 items … Elmsford Union Free School District Fixed Assets 2017M147 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/27/elmsford-union-free-school-district-fixed-assets-2017m-147Yorktown Central School District – Procurement and Claims Processing (2017M-177)
… School District is located in the Towns of Yorktown, New Castle and Cortlandt, in Westchester County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/yorktown-central-school-district-procurement-and-claims-processing-2017m