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Tri-Valley Central School District – Budgeting (2014M-094)
… audit was to examine the District’s budgeting practices for the period July 1, 2012 through January 15, 2014. … and 210 employees. The District’s budgeted appropriations for the 2013-14 fiscal year were $30 million. Key Findings … fund balance increased from approximately $8 million for the fiscal year ended 2009 to more than $14 million as of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/tri-valley-central-school-district-budgeting-2014m-094Oneonta City School District –Financial Condition (2013M-165)
… audit was to examine the District’s financial condition for the period July 1, 2011, to March 29, 2013. Background … The District’s general fund budgeted appropriations for the 2012-13 fiscal year were approximately $33.2 million. … year’s budget and available fund balance and to plan for next years’ budgets. District officials developed …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/oneonta-city-school-district-financial-condition-2013m-165Northeast Central School District - Payroll (2018M-140)
… computer assisted auditing techniques (CAATs) to review payroll records for all employees paid during the audit … Northeast Central School District Payroll 2018M140 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/12/northeast-central-school-district-payroll-2018m-140Homer Central School District – Financial Condition (2013M-306)
… Background The Homer Central School District is located in Cayuga, Cortland, Onondaga and Tompkins Counties. The … Over the last five years, the District appropriated a total of almost $3.6 million of unexpended surplus funds and budgeted for expenditures from its reserves in its budgets. Although unexpended surplus and reserve funds …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/homer-central-school-district-financial-condition-2013m-306South Orangetown Central School District – Network User Accounts (2022M-24)
… generic accounts, nine former employee accounts and eight contractor accounts. Key Recommendations Ensure that unneeded …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/south-orangetown-central-school-district-network-user-accounts-2022m-24Batavia City School District – Information Technology Equipment Inventory (2022M-74)
… and accurate IT equipment inventory or perform an annual physical inventory. Could not locate 229 staff computers and … comprehensive inventory list and perform an annual physical inventory. Reconcile the BOCES-owned inventory list …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/batavia-city-school-district-information-technology-equipment-inventoryMount Morris Central School District – Online Banking (2022M-99)
… officials did not secure access to online banking. In addition to sensitive information technology (IT) control … take corrective action. Appendix B includes our comments on certain issues raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/04/mount-morris-central-school-district-online-banking-2022m-99Bradford Central School District – Online Banking (2022M-102)
… Central School District (District) officials ensured online banking transactions were appropriate and secure. Key Findings While we found online banking transactions were appropriate, District officials did not secure access to online banking. In addition to sensitive information …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/bradford-central-school-district-online-banking-2022m-102South Country Central School District – Procurement (2013M-91)
… was to examine the District’s controls over procurement for the period July 1, 2011, to January 31, 2013. Background … nine elected members. The District’s budgeted expenditures for the 2012-13 fiscal year totaled $114.9 million, funded … real property taxes and State aid. Actual expenditures for the 2011-12 fiscal year totaled $105.8 million. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/south-country-central-school-district-procurement-2013m-91Maine-Endwell Central School District - Leave Records (2019M-40)
… officials maintained accurate and supported employee leave accrual records. Key Findings Employee timekeeping records were inconsistent and leave used was not always deducted from the leave accrual records. Our tests of 69 employees found 12 … officials maintained accurate and supported employee leave accrual records …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/maine-endwell-central-school-district-leave-records-2019m-40Harpursville Central School District - Financial Condition (2018M-120)
… of general fund balance and certain reserve funds to finance operating expenditures. However, the general fund … Continue to reduce reliance on fund balance to finance recurring expenditures. District officials generally …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/07/harpursville-central-school-district-financial-condition-2018m-120Letchworth Central School District – Financial Management (2013M-332)
… Letchworth Central School District (District) is located in the Towns of Castile, Eagle, Gainesville, Genesee Falls, Pike, Warsaw and Wethersfield in Wyoming County. The District is governed by an elected … budgeting practices generated approximately $3.9 million in operating surpluses. Although District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/31/letchworth-central-school-district-financial-management-2013m-332Germantown Central School District – Payroll (2023M-3)
audit, germantown, school
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/germantown-central-school-district-2023-3.pdfDiNapoli: NYC Department of Education is Not Doing Enough to Prepare Students for Higher Education
… The NYC Department of Education (DOE) needs to step up its efforts to prepare … or trade school. The audit found a significant number of students did not graduate on time and were not prepared … intervention in city school districts where large numbers of students do not graduate high school.” DOE considers …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-nyc-department-education-not-doing-enough-prepare-students-higher-educationYork Central School District – Financial Management (2022M-96)
… is overfunded and may be enough to pay annual claims for 132 years. The District did not have a written multiyear …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-financial-management-2022m-96Sodus Central School District – Software Management (2022M-64)
… District officials did not establish adequate controls to prevent inappropriate, unnecessary and unauthorized … reviewed had permissions that allowed the accounts’ users to install software on their computers without authorization. Of 134 software applications that we reviewed, only three (2 percent) were …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/sodus-central-school-district-software-management-2022m-64William Floyd Union Free School District – Check Signing and Online Banking (2022M-192)
… (Board) and District officials ensured check signings and online banking transactions were appropriate and secure. Key … six District accounts. District officials did not conduct online banking transactions in the most secure manner through … transfers in the Treasurer’s absence. Conduct online banking using a wired connection. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/03/william-floyd-union-free-school-district-check-signing-and-online-bankingChateaugay Central School District – Nonresident Homeless Student State Aid (2023M-153)
… students. Key Findings District officials did not claim State aid totaling $145,164 for nonresident homeless … the Superintendent was not aware that the District could claim this aid. As a result, District taxpayers will not …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/chateaugay-central-school-district-nonresident-homeless-student-state-aidState Comptroller DiNapoli Releases Audits
… did not always seek competition for professional services in accordance with district policy. As a result, services may not have been procured in the most … process to select certain professional service providers many years ago but did not seek new competition. Officials …
https://www.osc.ny.gov/press/releases/2022/08/state-comptroller-dinapoli-releases-auditsRed Creek Central School District – Financial Management (2020M-75)
Determine whether the Board and District officials adequately managed the Districts financial condition
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/18/red-creek-central-school-district-financial-management-2020m-75