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Harborfields Central School District – Claims Processing (2016M-38)
… of Audit The purpose of our audit was to evaluate the District’s claims audit process for the period July 1, 2014 … October 31, 2015. Background The Harborfields Central School District is located in the Town of Huntington, Suffolk …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/harborfields-central-school-district-claims-processing-2016m-38LaFayette Central School District – Reserves (2013M-387)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition related to the establishment, … funds except as permitted by law. … LaFayette Central School District Reserves 2013M387 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/lafayette-central-school-district-reserves-2013m-387Pocantico Hills Central School District - Procurement (2018M-187)
… Audit Objective Determine whether District officials sought competition for goods and services … agreed with our report. … Pocantico Hills Central School District Procurement 2018M187 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/16/pocantico-hills-central-school-district-procurement-2018m-187January 2001: Accounting & Reporting of Expendable and Non-expendable Trusts
… To: County, City, Town and Village Chief Fiscal Officers, School District and BOCES Business Officials An expendable trust is … regular programs, that is, to benefit your municipality or school district (for example library or cemetery trusts), …
https://www.osc.ny.gov/local-government/publications/january-2001-accounting-reporting-expendable-and-non-expendable-trustsState Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Brighter Choice Charter School for Girls – Non-Payroll Disbursements (Albany County) … complete the annual training. Germantown Central School District – Payroll (Columbia County) The district did not …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-3Jamestown City School School District – Fund Balance and Reserves (2022M-97)
Determine whether the Jamestown City School District (District) Board of Education (Board) and District officials properly managed fund balance and reserves.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/jamestown-city-school-district-2022-97.pdfEast Ramapo Central School District – Budget Review (B25-5-2)
… the significant revenue and expenditure projections in the District’s adopted 2024-25 budget were reasonable. Background … to appoint up to two monitors to the East Ramapo Central School District (District) to provide fiscal and academic … Language Learners services and deficiencies in public school facilities due to lack of sufficient investment, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/03/east-ramapo-central-school-district-budget-review-b25-5-2Niagara Charter School – Student Enrollment and Billing (2013M-294)
… through September 6, 2013. Background The Niagara Charter School, located in the Town of Wheatfield, Niagara County, is … residence, even if the residence is within the same school district, and ensure that proof of residence documentation is …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/niagara-charter-school-student-enrollment-and-billing-2013m-294Sex Offender Registration - Rochester City Police Department (S9-14-24)
Determine if local law enforcement agencies (Departments) took action to help enforce the State’s Sex Offender Registration Act (SORA) for the period January 1, 2008 through January 22, 2014.
https://www.osc.ny.gov/files/local-government/audits/2014/pdf/rochester-city-police-s9-14-24.pdfWillsboro Central School District – Student State Aid (2023M-119)
… pdf] Audit Objective Determine whether Willsboro Central School District (District) officials properly claimed State aid for … corrective action. … Determine whether Willsboro Central School District District officials properly claimed State aid …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/02/willsboro-central-school-district-student-state-aid-2023m-119Valhalla Union Free School District – Network User Accounts (2022M-26)
… pdf] Audit Objective Determine whether Valhalla Union Free School District (District) officials adequately managed network user … corrective action. … Determine whether Valhalla Union Free School District District officials adequately managed network …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/valhalla-union-free-school-district-network-user-accounts-2022m-26Pembroke Central School District - Investment Program (2023M-130)
… which had an average of $13.4 million available for investing. Had officials considered other legally … a comprehensive investment program with written procedures for the investment of District funds. Prepare monthly cash flow forecasts to estimate funds available for investment. Monitor investments. Formally solicit …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-investment-program-2023m-130Windsor Central School District – Fuel Controls (2022M-133)
… – pdf] Audit Objective Determine whether Windsor Central School District (District) officials established adequate internal … District’s response. … Determine whether Windsor Central School District District officials established adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/windsor-central-school-district-fuel-controls-2022m-133Syracuse City School District – Claims Audit Process (2016M-290)
… 2014 through March 31, 2016. Background The Syracuse City School District is located in the City of Syracuse, Onondaga County, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/21/syracuse-city-school-district-claims-audit-process-2016m-290Sherburne-Earlville Central School District – Fund Balance (2017M-19)
… Budget Review The purpose of our audit was to review the District's financial management practices for the period July … 8, 2016. Background The Sherburne-Earlville Central School District is located in 11 towns in Chenango and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/10/sherburne-earlville-central-school-district-fund-balance-2017m-19Pelham Union Free School District – Reserve Funds (2015M-366)
… of Audit The purpose of our audit was to examine the District’s management of reserves for the period July 1, 2014 … September 3, 2015. Background The Pelham Union Free School District is located in the Town of Pelham, Westchester …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/pelham-union-free-school-district-reserve-funds-2015m-366Burnt Hills-Ballston Lake Central School District – Leave Accruals and Separation Payments (2015M-357)
… purpose of our audit was to evaluate the accuracy of the District’s accounting for leave time and separation payments … 30, 2015. Background The Burnt Hills-Ballston Lake Central School District is located in the Towns of Ballston, Charlton …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/burnt-hills-ballston-lake-central-school-district-leave-accruals-andBrasher Falls Central School District – Payroll (2016M-57)
… November 30, 2015. Background The Brasher Falls Central School District is located in the Town of Brasher and portions of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/brasher-falls-central-school-district-payroll-2016m-57Blind Brook-Rye Union Free School District – Internal Controls Over Purchasing (2016M-125)
… of our audit was to examine internal controls over the District’s purchasing practices for the period July 1, 2014 … 31, 2015. Background The Blind Brook-Rye Union Free School District is located in the Village of Rye Brook and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/blind-brook-rye-union-free-school-district-internal-controls-overLongwood Central School District – Purchasing (2016M-16)
… our audit was to evaluate the internal controls over the District’s purchasing practices for the period July 1, 2014 … September 30, 2015. Background The Longwood Central School District is located in the Town of Brookhaven, Suffolk …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/longwood-central-school-district-purchasing-2016m-16