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Yorktown 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 District, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/yorktown-central-school-district-procurement-and-claims-processing-2017mElmsford Union Free School District – Fixed Assets (2017M-147)
… The Elmsford Union Free School District is located in the Village of Elmsford in Westchester County. The District, which has approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/27/elmsford-union-free-school-district-fixed-assets-2017m-147Enlarged City School District of Troy – Leave Accruals (2014M-144)
… through February 28, 2014. Background The Enlarged City School District of Troy is located in the City of Troy and … Enlarged City School District of Troy Leave Accruals 2014M144 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/enlarged-city-school-district-troy-leave-accruals-2014m-144Chautauqua Lake Central School District – Procurement (2024M-3)
… Lake Central School District (District) officials procured fuel in compliance with the District’s procurement policies. … Key Findings District officials did not procure fuel in compliance with the District’s policies. When … cost. District officials: Did not seek competition for fuel purchases made from a single vendor totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/chautauqua-lake-central-school-district-procurement-2024m-3Inlet Common School District – Claims Processing (2023M-180)
… claims to be paid. District officials used a debit card to pay for 60 purchases totaling $6,840 that were not … processing duties. Consider discontinuing using a debit card for District purchases. Approve all claims before …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/inlet-common-school-district-claims-processing-2023m-180Tonawanda City School District - Procurement (2023M-108)
… procedures. Did not obtain quotes or request proposals in accordance with District policies for 23 purchases …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/tonawanda-city-school-district-procurement-2023m-108Wappingers Central School District – Professional Services (2022M-88)
… to determine the need for new RFPs. Except as specified in Appendix A, District officials generally agreed with our … have indicated they planned to initiate corrective action. Appendix B includes our comments on issues raised in the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/wappingers-central-school-district-professional-services-2022m-88Wayne Central School District – Property Disposal (2021M-161)
Determine whether Wayne Central School District (District) Board of Education (Board) and District officials disposed of District property in a proper and cost effective manner.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/wayne-2021-161.pdfFormer Avon Police Chief Pleads Guilty to Stealing Federal Funds
… US Attorney Trini E Ross announced today that that Joseph Geer 40 of Caledonia NY pleaded guilty before Chief US District Judge Elizabeth A Wolford to theft of funds …
https://www.osc.ny.gov/press/releases/2025/02/former-avon-police-chief-pleads-guilty-stealing-federal-fundsNewmeadow, Inc. – Compliance With the Reimbursable Cost Manual
… through rates set by SED. These reimbursement rates are based on financial information, including costs, that …
https://www.osc.ny.gov/state-agencies/audits/2015/12/29/newmeadow-inc-compliance-reimbursable-cost-manualIthaca City School District – Financial Condition (2015M-318)
… City School District is located in the City of Ithaca and encompasses eight towns in Tompkins County and two towns in Tioga County. Governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/ithaca-city-school-district-financial-condition-2015m-318Crown Point Central School District – Internal Controls Over Payroll (2013M-100)
… the District had established effective internal controls over payroll for the period July 1, 2011, to December 31, … found the District established adequate internal controls over payroll. District officials implemented specific … Crown Point Central School District Internal Controls Over Payroll 2013M100 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/crown-point-central-school-district-internal-controls-over-payroll-2013mGrand Island Central School District – Network Access and Application User Permissions (2022M-120)
… and network user accounts are disabled timely. Limit application user permissions based on a user’s job …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/grand-island-central-school-district-network-access-and-application-userSpencerport Central School District – Employee Benefits (2025M-65)
… separation and unused leave payments? Audit Period July 1, 2023 – May 16, 2025 Understanding the Audit Area In addition to established … next fiscal year. For more information on preparing and filing your CAP, please refer to our brochure, Responding to …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/19/spencerport-central-school-district-employee-benefits-2025m-65Whitehall Central School District – Internal Controls Over Payroll (2013M-159)
… The Whitehall Central School District is located in Washington County. The District is governed by a Board of … benefits costs totaled approximately $10.6 million in the 2012-13 budget. Key Finding We found the District …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/16/whitehall-central-school-district-internal-controls-over-payroll-2013mRotterdam-Mohonasen Central School District - Cafeteria Operations (2019M-114)
… The District Treasurer (Treasurer) did not account for health insurance benefits provided to cafeteria employees … calculated the cost or revenue-per-meal equivalent (ME). Although District officials selected their cafeteria vendors after advertising for competitive bids, District officials could have saved …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/rotterdam-mohonasen-central-school-district-cafeteria-operations-2019mSouthold Union Free School District - Leave Accruals (2018M-113)
… tracking leave accruals is not reliable. We found errors in accrual records for 70 percent of the employees tested, … properly. Records reviewed contained 16 errors resulting in leave balances being overstated by a total of 9.5 days …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/07/southold-union-free-school-district-leave-accruals-2018m-113Westport Central School District – Internal Controls Over Payroll (2014M-013)
… Background The Westport Central School District is located in the Towns of Elizabethtown, Essex, Lewis, Moriah and Westport in Essex County. The District is governed by a five-member … Key Recommendations There were no recommendations included in this audit. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/westport-central-school-district-internal-controls-over-payroll-2014m-013Waterville Central School District – Criminal History Background Checks (2016M-23)
… School District is located in the Towns of Augusta, Kirkland, Marshall, Paris, Sangerfield and Vernon in Oneida …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/waterville-central-school-district-criminal-history-background-checksHudson City School District – Audit Follow-Up (2010M-142-F)
… released in September 2010. Background The Hudson City School District is located in Columbia County. The District … Hudson City School District Audit FollowUp 2010M142F …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/hudson-city-school-district-audit-follow-2010m-142-f