Search
Jasper-Troupsburg Central School District – Financial Condition (2015M-22)
… Purpose of Audit The purpose of our audit was to evaluate the District's financial condition for the period … resulting in a decrease in the amount of fund balance to precariously low levels. The Board has not developed a … The District has not taken corrective action in response to audits completed by a certified public accounting firm for …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/27/jasper-troupsburg-central-school-district-financial-condition-2015m-22Holland Central School District – Financial Management (2015M-58)
… Purpose of Audit The purpose of our audit was to review the District’s financial management for the period … District officials could not provide Board resolutions to demonstrate that four reserves were properly established. … District officials could not locate three invoices to support expenditures totaling $27,236 which appeared to be …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/holland-central-school-district-financial-management-2015m-58Schenevus Central School District – Budgeting (2014M-123)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for the period July … was not formally established and was not funded according to statutory requirements, and the insurance and debt service … compliance with statutory requirements and develop a plan to reduce excessive balances. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/schenevus-central-school-district-budgeting-2014m-123Portville Central School District – Financial Condition (2013M-384)
… in Cattaraugus County. The District operates one school with approximately 1,000 students and is governed by an … that the unexpended surplus fund balance is in compliance with Real Property Tax Law statutory limits and develop a …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/portville-central-school-district-financial-condition-2013m-384Greenport Union Free School District – Financial Condition (2014M-203)
… audit was to examine the District’s financial condition for the period July 1, 2012 through March 31, 2014. … The Greenport Union Free School District is located in the Village of Greenport in Suffolk County and is governed … 645 students. Budgeted general fund appropriations for the 2013-14 fiscal year totaled approximately $15.5 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/greenport-union-free-school-district-financial-condition-2014m-203Dansville 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-225Saratoga Springs Public Library – Claims Processing (2014M-351)
… Purpose of Audit The purpose of our audit was to evaluate the adequacy of the Library’s internal controls … included signatures from the Director or department heads to indicate that goods and services were actually received. The Board assigned the responsibility to audit and approve all claims for payment to the Board …
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/saratoga-springs-public-library-claims-processing-2014m-351Tully Central School District – Network Access Controls (2021M-138)
… did not regularly review enabled non-student user accounts to determine whether they were appropriate or needed. As a result, the District had 47 unneeded network user accounts, … be potential entry points for attackers and could be used to inappropriately access the District’s information …
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)
… and District officials properly established and used reserve funds and maintained them at reasonable levels. Key … The Board and District officials properly established reserve funds. However, they did not properly use or maintain all reserve funds at appropriate levels. The Board and District …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/belfast-central-school-district-reserve-funds-2021m-135New Rochelle City School District – Information Technology (2021M-142)
… over network and financial application user accounts to prevent unauthorized access, use and/or loss. Key Findings … over network and financial application user accounts to prevent unauthorized use, access and/or loss. In addition to sensitive information technology (IT) control weaknesses …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/new-rochelle-city-school-district-information-technology-2021m-142Longwood Central School District – Overtime (2021M-126)
… Board of Education (Board) did not adopt written policies to ensure that all overtime hours worked were pre-approved, … in writing. Officials did not maintain documentation to justify compensatory (comp) time earned. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/longwood-central-school-district-overtime-2021m-126Watertown City School District – Procurement (2021M-176)
… officials sought competition for the purchase of goods and services not subject to competitive bidding. Key Findings … 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 providers, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/watertown-city-school-district-procurement-2021m-176Long Lake Central School District – Capital Project (2021M-183)
… purposes. Maintained adequate project records necessary to account for and monitor the project and accurately … sources in the accounting records during the audit period to ensure unexpended funds are accurately disposed of when …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/18/long-lake-central-school-district-capital-project-2021m-183Lake Pleasant Central School District – Claims Auditing (2021M-202)
… totaling $109,371 were not audited and approved prior to payment. Key Recommendations Ensure all claims are audited … agreed with our recommendations and indicated they planned to take corrective action. Appendix B includes our comment on …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/lake-pleasant-central-school-district-claims-auditing-2021m-202Seneca Falls Central School District – Procurement (2021M-201)
… we reviewed that were subject to competitive bidding and quote thresholds lacked competition or documentation to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/25/seneca-falls-central-school-district-procurement-2021m-201West Canada Valley Central School District – Non-Payroll Disbursements (2021M-41)
… complete report - pdf ] Audit Objective Determine whether West Canada Valley Central School District (District) … to ensure that non-payroll disbursements were authorized and proper. Key Findings District officials did not implement … to ensure that non-payroll disbursements were authorized and proper. The Business Manager/Treasurer (Treasurer) did …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/west-canada-valley-central-school-district-non-payroll-disbursementsWesthill Central School District – Information Technology (2021M-32)
… (IT) controls over the District Office’s network to safeguard personal, private and sensitive information … adequate IT controls over the District Office’s network to safeguard PPSI. District officials did not: Monitor … Provide formalized IT security awareness training to staff. Sensitive IT control weaknesses were communicated …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/09/westhill-central-school-district-information-technology-2021m-32Millbrook Central School District – Information Technology – User Accounts (2021M-48)
… complete report - pdf ] Audit Objective Determine whether Millbrook Central School District (District) officials established adequate controls over user accounts in order to prevent unauthorized access, use and/or loss. Key … Determine whether Millbrook Central School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/millbrook-central-school-district-information-technology-user-accountsEdwards-Knox Central School District – Medicaid Reimbursements (2021M-92)
… which it was entitled. Key Findings The District did not claim any Medicaid reimbursements to which it was entitled. District officials: Did not claim Medicaid reimbursements for the 12 students we … it is not cost-effective. Did not establish Medicaid claim policies or procedures or ensure that sufficient …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/edwards-knox-central-school-district-medicaid-reimbursements-2021m-92Manchester-Shortsville Central School District – Instructional Complex Capital Improvement Project (2021M-103)
… As a result, voters were not afforded the opportunity to ratify or reject the Board’s decisions or have assurance … $149,000 in additional work that were not presented to and approved by the voters. The Board did not … Present future capital project plans transparently to voters. Competitively bid change orders exceeding the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/01/manchester-shortsville-central-school-district-instructional-complex