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White Plains City School District – Procurement of Professional Services (2014M-240)
… The White Plains City School District is located in the city of White Plains, Westchester County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/31/white-plains-city-school-district-procurement-professional-services-2014mSidney Central School District – Expenditure Control and Student Achievement (2014M-163)
… audit was to examine the District’s officials’ actions to control expenditures and improve student achievement for the … Sidney Central School District Expenditure Control and Student Achievement 2014M163 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/sidney-central-school-district-expenditure-control-and-studentBinghamton City School District – Financial Condition (2013M-242)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … The Binghamton City School District is located in the City of Binghamton and the Town of Fenton in Broome County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/24/binghamton-city-school-district-financial-condition-2013m-242Port Chester-Rye Union Free School District – Information Technology User Accounts (2021M-209)
… identify unnecessary network user accounts and notify the IT vendor to disable them. Nine former employees’ user … 120 unneeded generic user accounts were not disabled on the network. Sensitive information technology (IT) control … a list of authorized network user accounts and notify the IT vendor using service requests to disable network user …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/port-chester-rye-union-free-school-district-information-technology-userOyster Bay-East Norwich Central School District – Employee Leave Accruals (2013M-253)
… Key Finding We reviewed the leave accrual records for 10 of the 236 District employees with the highest accumulated …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/oyster-bay-east-norwich-central-school-district-employee-leave-accrualsHalf Hollow Hills Central School District – Information Technology Equipment Inventory Records (2024M-33)
… 100 pieces of IT equipment (devices) costing $88,223 to confirm their location and that they were properly … Key Recommendations Maintain complete, accurate and up-to-date inventory records. Perform annual inventories. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/half-hollow-hills-central-school-district-information-technologyDownsville Central School District – Claims Auditing (2022M-134)
… claims contain sufficient supporting documentation before approving them for payment. Ensure officials and staff …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/downsville-central-school-district-claims-auditing-2022m-134Worcester Central School District - Fund Balance Management (2022M-75)
… fund balance exceeded the 4 percent statutory limit in each of the last five fiscal years by $490,000 to $1.8 … Real property tax levies were higher than necessary, in part, because surplus fund balance in excess of the statutory limit was maintained. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/worcester-central-school-district-fund-balance-management-2022m-75Canisteo-Greenwood Central School District – Financial Management (2016M-362)
… Background The Canisteo-Greenwood Central School District is located in the Town of Andover in Allegany County and the … officials appropriated fund balance each year, none of it was needed because District officials overestimated … Develop a written reserve fund policy indicating how much money will be reserved, how each reserve will be …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/canisteo-greenwood-central-school-district-financial-management-2016m-362Hamburg Central School District – Capital Project (2014M-129)
… 26, 2014. Background The Hamburg Central School District is located in the Towns of Hamburg, Boston, Eden and Orchard … not sufficiently detailed for the taxpayer to know exactly what work was to be performed and what furnishings and equipment were going to be purchased. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/hamburg-central-school-district-capital-project-2014m-129Germantown Central School District – Financial Management (2013M-230)
… The purpose of our audit was to evaluate the District’s financial management for the period July 1, 2011 through May … Develop realistic budget estimates using actual financial results from prior years to project expenditures. … Germantown Central School District Financial Management 2013M230 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/germantown-central-school-district-financial-management-2013m-230Fulton City School District – Non-Payroll Cash Disbursements (2017M-144)
… claims on the District’s behalf to electronically withdraw funds from a District bank account. Key Recommendation The Board … from the District’s bank account. The Treasurer should transfer moneys to the TPAs for the total amount payable in …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/fulton-city-school-district-non-payroll-cash-disbursements-2017m-144Canandaigua City School District – Procurement of Professional Services (2015M-133)
… has developed a procurement policy, the corresponding regulations do not provide adequate guidance for seeking … failed to establish comprehensive procedures in the regulations corresponding to the general documentation …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/canandaigua-city-school-district-procurement-professional-services-2015mPlattsburgh City School District – Internal Controls Over Payroll (2013M-74)
… Purpose of Audit The purpose of our audit was to determine if the District had … 31, 2012. Background The Plattsburgh City School District is located in the City of Plattsburgh, Clinton County. The District is governed by the Board of Education which comprises nine …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/plattsburgh-city-school-district-internal-controls-over-payroll-2013m-74Oppenheim-Ephratah Central School District – Business Office Operations (2013M-70)
… year are approximately $8.4 million, funded primarily with real property taxes and State aid. Key Finding The District …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/oppenheim-ephratah-central-school-district-business-office-operationsFranklin Square Union Free School District – Fund Balance (2016M-129)
… Purpose of Audit The purpose of our audit was to evaluate the District’s fund … Background The Franklin Square Union Free School District is located in the Town of Hempstead in Nassau County. The … elementary schools with approximately 1,840 students, is governed by a five-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/franklin-square-union-free-school-district-fund-balance-2016m-129Sullivan West Central School District – Financial Condition (2014M-40)
… 2013. Background The Sullivan West Central School District is located in Sullivan County. The District, which is governed by an elected nine-member Board of Education, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/15/sullivan-west-central-school-district-financial-condition-2014m-40Liverpool Central School District – Information Technology Assets (2020M-59)
… records and did not perform comprehensive inventory counts. Our review of 529 purchased items, totaling about …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/liverpool-central-school-district-information-technology-assets-2020m-59Putnam Central School District – Fund Balance Management (2020M-27)
… to fund one-time expenditures and reserves, pay off debt or to reduce District property taxes. Adopt annual budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/putnam-central-school-district-fund-balance-management-2020m-27Piseco Common School District – Authorized Investments (2023M-172)
… not invest in accordance with statutory requirements. As a result, District investments were at an increased risk of …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/piseco-common-school-district-authorized-investments-2023m-172