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Lawrence Union Free School District – Financial Condition (2016M-52)
… The Lawrence Union Free School District is located in the Town of Hempstead, Nassau County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/lawrence-union-free-school-district-financial-condition-2016m-52Deer Park Union Free School District – Bank Reconciliations (2016M-166)
… July 1, 2014 through December 31, 2015. Background The Deer Park Union Free School District is located in the Town … Deer Park Union Free School District Bank Reconciliations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/deer-park-union-free-school-district-bank-reconciliations-2016m-166Whitehall Central School District – Internal Controls Over Payroll (2013M-159)
… 2011, to March 31, 2013. Background The Whitehall Central School District is located in Washington County. The District … Whitehall Central School District Internal Controls Over Payroll 2013M159 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/16/whitehall-central-school-district-internal-controls-over-payroll-2013mKiryas Joel Village Union Free School District – Network User Account and Shared Network Folder Access (2023M-64)
… Objective Determine whether Kiryas Joel Village Union Free School District (District) officials secured user account … audit school kiryas joel village …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/kiryas-joel-village-union-free-school-district-network-user-account-andFormer Avon Police Chief Pleads Guilty to Stealing Federal Funds
… program, which carries a maximum penalty of 10 years in prison, and a fine of $250,000. Assistant U.S. Attorney … program which carries a maximum penalty of 10 years in prison and a fine of $250000 …
https://www.osc.ny.gov/press/releases/2025/02/former-avon-police-chief-pleads-guilty-stealing-federal-fundsOakfield-Alabama Central School District – Budgeting (2016M-172)
… April 4, 2016. Background The Oakfield-Alabama Central School District is located in the Towns of Oakfield, Alabama, … OakfieldAlabama Central School District Budgeting 2016M172 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/oakfield-alabama-central-school-district-budgeting-2016m-172Wainscott Common School District – Financial Condition (2013M-268)
… same time period, the District increased the real property tax levy by more than $325,000. The District has not … surplus fund balance is in compliance with Real Property Tax Law statutory limits. Develop a multiyear plan that …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/wainscott-common-school-district-financial-condition-2013m-268Access to Preschool Special Education Services
… audit covered the period from July 2018 through January 2024. About the Program One of the most critical periods of … ready to learn. Preschool special education is overseen by SED’s Office of Special Education (OSE), which works to … an SED-approved agency or a school district’s evaluation team after the district receives parental consent. Initial …
https://www.osc.ny.gov/state-agencies/audits/2024/12/05/access-preschool-special-education-servicesBrocton Central School District – Claims Audit (2023M-15)
… auditor with adequate guidance to perform her duties, we may not have found that of the 184 claims we reviewed totaling $1 . 9 million, 100 claims totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-claims-audit-2023m-15Vestal Central School District – Financial Condition (2014M-08)
Vestal Central School District Financial Condition 2014M08
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/vestal-central-school-district-financial-condition-2014m-08Spencerport Central School District – Employee Benefits (2025M-65)
… [read complete report – pdf] Audit Objective Did Spencerport Central School District (District) officials … totaling $670,439. Audit Summary District officials did not always appropriately authorize and accurately … payments. This occurred because District officials did not perform an adequate independent review of separation …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/19/spencerport-central-school-district-employee-benefits-2025m-65Middleburgh Central School District – Financial Condition (2013M-206)
… difficulties, they have come to rely on using surplus funds to finance operations, and are close to depleting those funds. District officials did not update the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/middleburgh-central-school-district-financial-condition-2013m-206Babylon Union Free School District – Medicaid Reimbursements (2022M-91)
… As a result, District taxpayers incurred the full cost of providing more than $536,000 in Medicaid-eligible …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/13/babylon-union-free-school-district-medicaid-reimbursements-2022m-91Oxford Academy and Central School District – Transportation Department Purchase and Service Contracts (2023M-2)
… oxford academy school transportation department purchases service contracts …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/oxford-academy-and-central-school-district-transportation-departmentHarrisville Central School District – Transportation State Aid and Debt for Bus Purchases (2020M-48)
… revenue loss of $477,200. During our audit, the Business Manager prepared and submitted State aid forms for three of … unnecessarily borrowed more than $294,000 when purchasing 11 buses during our audit period. We estimate the District will pay about $11,000 in interest expense on the surplus debt proceeds. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/02/harrisville-central-school-district-transportation-state-aid-and-debt-busHammondsport Central School District – Investment Program (2024M-63)
… a comprehensive investment program with written procedures for the investment of District funds. Prepare monthly cash flow forecasts to estimate funds available for investment. Formally solicit interest rate quotes. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-investment-program-2024m-63Sewanhaka Central High School District – Student Fees (2016M-296)
… the collection of student fees for test preparation classes, advanced placement exams and driver education classes for the period July 1, 2014 through January 31, 2016. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/sewanhaka-central-high-school-district-student-fees-2016m-296Hammond Central School District – Payroll (2016M-398)
… for his custodial, transportation supervisor or bus driver positions. Key Recommendation Segregate the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/17/hammond-central-school-district-payroll-2016m-398North Colonie Central School District – Claims Processing (2013M-9)
… its dental insurance provider via automated clearing house (ACH) debits for payments made on behalf of District …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/29/north-colonie-central-school-district-claims-processing-2013m-9Penfield Central School District – Procurement (2022M-76)
… competition for purchases totaling $7.9 million: Subject to competitive bidding requirements totaling $4.6 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/21/penfield-central-school-district-procurement-2022m-76