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Middle Country Central School District – Extra-Classroom Activity Funds (2022M-160)
… District (District) officials provided proper oversight of extra-classroom activity (ECA) funds. Key Findings The Board of Education (Board) and District officials did not provide proper oversight of the ECA funds. When complete records are not maintained, it …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/middle-country-central-school-district-extra-classroom-activity-fundsBuffalo City School District – Oversight of Field Activities at the Service Center (2014M-270)
… and an IT vendor were adequately supervised and monitored for the period July 1, 2011 through August 15, 2014. … approximately 34,000 students. Budgeted appropriations for the 2014-15 fiscal year total approximately $806.6 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/11/buffalo-city-school-district-oversight-field-activities-service-centerAlfred-Almond Central School District – Financial Software Access and Monitoring (2014M-371)
… The Alfred-Almond Central School District is located in the Towns of Alfred, Almond, Ward and West Almond within …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/alfred-almond-central-school-district-financial-software-access-andCincinnatus Central School District – Procurement (2021M-111)
… funds. Officials did not: Periodically seek competition for nine of 11 professional service providers paid $262,862 during the 17-month audit period. Except for their CPA firm, officials used these 10 professional service providers on average for 11 years each, including a legal firm used for 23 years, …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/01/cincinnatus-central-school-district-procurement-2021m-111Mineola Union Free School District – Financial Condition Management (2021M-44)
… the Mineola Union Free School District’s (District) Board of Education (Board) and District officials effectively … were levied than were needed to fund operations. A pattern of over budgeting developed because the Board did not adjust … overestimated from 2016-17 through 2019-20 by a total of $20.7 million. Over the four-year audit period, the Board …
https://www.osc.ny.gov/local-government/audits/school-district/2021/09/03/mineola-union-free-school-district-financial-condition-management-2021mSouth Lewis Central School District – Conflicts of Interest (2021M-3)
… were employed by corporations that were awarded contracts for the District’s capital project. They both worked on the … conflict of interest disclosure forms and procedures for consulting with legal counsel when appropriate, the Board …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/30/south-lewis-central-school-district-conflicts-interest-2021m-3West Seneca Central School District - Community Education (2019M-241)
… the District did not initially receive more than $5,500 in fees recorded as collected but not remitted by a vendor in January 2019. In January 2020, the vendor reimbursed the District for the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/west-seneca-central-school-district-community-education-2019m-241Three Village Central School District – Financial Operations (2021M-141)
… ] Audit Objective Determine whether Three Village Central School District (District) officials provided appropriate oversight … oversight. Present all claims to the claims auditor for review and approval prior to payment. At least $37.9 …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/three-village-central-school-district-financial-operations-2021m-141Putnam Valley Central School District – Information Technology (2021M-154)
… risk of unauthorized use or access that could result in important data loss and a serious interruption in operations. Officials did not: Adopt an adequate password … password requirements. Create secondary user accounts for the IT system for three employees whose job …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/putnam-valley-central-school-district-information-technology-2021m-154Lynbrook Union Free School District – Purchasing (2022M-17)
… goods and services not subject to competitive bidding. As a result, the purchasing agent approved 17 purchases totaling … whether the purchases were a prudent and economical use of taxpayer money, and in the District’s best interest. For … purchases are adequately supported and have no possibility of competition. Obtain and review necessary and sufficient …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/08/lynbrook-union-free-school-district-purchasing-2022m-17New York State Comptroller DiNapoli: Statement on Arrest of Morris Central School District Official
… P. DiNapoli released a statement today after the arrest of Kristina Hand, former treasurer of the Morris Central School District in Otsego County, … the United States Attorney for the Northern District of New York, the Federal Bureau of Investigation and the New …
https://www.osc.ny.gov/press/releases/2020/09/new-york-state-comptroller-dinapoli-statement-arrest-morris-central-school-district-officialGreenwich Central School District – Extra-Classroom Activities (2021M-20)
… ECA policy, which resulted in insufficient oversight of and inadequate reviews of ECA collections and records. The student treasurers did not maintain adequate supporting documentation for: 32 of the 70 collections reviewed totaling $30,970 (69 percent), …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/greenwich-central-school-district-extra-classroom-activities-2021m-20East Syracuse Minoa Central School District – Information Technology (2020M-174)
… report - pdf ] Audit Objective Determine whether East Syracuse Minoa Central School District (District) officials … to initiate corrective action. … Determine whether East Syracuse Minoa Central School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/04/east-syracuse-minoa-central-school-district-information-technology-2020mMount Pleasant Cottage Union Free School District – Procurement (2020M-86)
… Union Free School District (District) officials used a competitive process to procure goods and services and … bidding. Did not issue requests for proposals for six of 10 professional services providers paid $416,367. Did not obtain quotes for 20 purchases totaling $150,293 out of 30 reviewed. Key Recommendations Develop written …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/mount-pleasant-cottage-union-free-school-district-procurement-2020m-86Sherman Central School District – Claims Processing (2016M-352)
Sherman Central School District Claims Processing 2016M352
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/sherman-central-school-district-claims-processing-2016m-352Sewanhaka Central High School District – Student Fees (2016M-296)
Sewanhaka Central High School District Student Fees 2016M296
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/sewanhaka-central-high-school-district-student-fees-2016m-296Stamford Central School District – Fund Balances (2016M-106)
… through January 20, 2016. Background The Stamford Central School District is located in the Towns of Stamford, … in Schoharie County. The District, which operates one school with approximately 340 students, is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/stamford-central-school-district-fund-balances-2016m-106Randolph Academy Union Free School District – Financial Management (2015M-248)
… The Randolph Academy Union Free School District is a special act school district, created by the State … of Hamburg in Erie County. The District, which operates two schools with approximately 160 students, is governed by … to ensure that reconciled tuition rates are provided in a timely manner. Prepare monthly cash flow statements and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/randolph-academy-union-free-school-district-financial-management-2015mVan Hornesville-Owen D. Young Central School District – Financial Condition (2016M-63)
… Young Central School District is located in the Towns of Stark, Columbia, Danube, German Flats, Little Falls and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/van-hornesville-owen-d-young-central-school-district-financial-conditionTown of Webb Union Free School District – Fund Balance (2016M-140)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … 1, 2012 through November 30, 2015. Background The Town of Webb Union Free School District is located in the Town of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/town-webb-union-free-school-district-fund-balance-2016m-140