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North Salem Central School District – Time and Attendance (2016M-209)
North Salem Central School District Time and Attendance 2016M209
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-salem-central-school-district-time-and-attendance-2016m-209Whitesville Central School District – Financial Management (2016M-313)
… Purpose of Audit The purpose of our audit was to review the … Central School District is located in the Towns of Independence and Willing in Allegany County and the Town of West Union in Steuben County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/whitesville-central-school-district-financial-management-2016m-313Chautauqua Lake Central School District – Nonresident Tuition (2016M-7)
… The Chautauqua Lake Central School District is located in the Towns of Chautauqua, Ellery, North Harmony, Portland, Stockton and Westfield in Chautauqua County. The District, which operates two … One nonresident student was not billed for $14,438 in tuition costs. District officials also do not regularly …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/chautauqua-lake-central-school-district-nonresident-tuition-2016m-7Downsville Central School District – Fund Balance (2016M-79)
… Purpose of Audit The purpose of our audit was to examine the District’s general fund balance for the period … reserve for compensated absences and transfer excess funds to unrestricted fund balance, where allowed by law, or other …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/downsville-central-school-district-fund-balance-2016m-79Morris Central School District – Financial Operations (2015M-251)
… Purpose of Audit The purpose of our audit was to evaluate the District’s claims processing … The Morris Central School District is located in the Towns of Laurens, Morris, New Lisbon and Pittsfield in Otsego …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/morris-central-school-district-financial-operations-2015m-251Fishers Island Union Free School District – Five Point Plan (2015M-320)
… Key Findings The Board did not develop written policies or procedures for claims processing. The Board did not ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/fishers-island-union-free-school-district-five-point-plan-2015m-320Edwards-Knox Central School District – Transportation State Aid and Reserve Funds (2016M-151)
… The Edwards-Knox Central School District is located in the Towns of Canton, Clare, Edwards, Fine, Hermon, Pierrepont and Russell in St. Lawrence County. The District, which operates one … $13.3 million. Key Findings The District did not apply in a timely manner for all the transportation State aid to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/edwards-knox-central-school-district-transportation-state-aid-and-reserveYonkers City School District – Fixed Assets (2015M-229)
… was to review controls over the District’s fixed assets for the period July 1, 2013 through April 14, 2015. … The Yonkers City School District is the school district for the City of Yonkers. The District operates 39 schools … 26,000 students. As of July 1, 2014, the responsibility for the District’s financial operations was transferred to …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/yonkers-city-school-district-fixed-assets-2015m-229Financial Oversight of the Advantage After School Program (Follow-Up)
… to as Providers) based on submitted work plans describing how such organizations will implement the Program. These …
https://www.osc.ny.gov/state-agencies/audits/2019/09/27/financial-oversight-advantage-after-school-program-followState Comptroller DiNapoli Releases School District Audits
… school district audits have been issued. Nassau Board of Cooperative Educational Services (BOCES) – Network User … user accounts. As a result, BOCES has an increased risk of unauthorized access to and use of the BOCES network and potential loss of important data. In …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-school-district-audits-0Milestone School for Child Development – Compliance With the Reimbursable Cost Manual
… whether the costs reported by the Milestone School for Child Development (Milestone) on its Consolidated Fiscal Reports (CFRs) were properly …
https://www.osc.ny.gov/state-agencies/audits/2015/07/17/milestone-school-child-development-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Audits
… the prices related to sampled non-contract purchases. In a follow-up, auditors found that HPD officials made limited … is going to appropriate projects that meet guidelines to get funding. State Education Department: Through Ages Inc. – … Manual (2019-S-56) Through Ages is a New York City-based for-profit organization authorized by SED to provide …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-audits-0Sunshine Developmental School – Compliance With the Reimbursable Cost Manual
… whether the costs reported by the Sunshine Developmental School on its Consolidated Fiscal Reports (CFRs) were … ended June 30, 2011. Background The Sunshine Developmental School (Sunshine Developmental) provides special education …
https://www.osc.ny.gov/state-agencies/audits/2015/09/10/sunshine-developmental-school-compliance-reimbursable-cost-manualOversight of Smart Schools Bond Act Funds
… Bond Act (Act) was approved by New York State voters in November 2014, authorizing the issuance of up to $2 … process for collecting and reviewing districts’ Plans, we identified risks with how it reimburses claims submitted … process is lengthy, taking an average of 290 days, which can affect districts’ ability to undertake projects. Key …
https://www.osc.ny.gov/state-agencies/audits/2020/06/10/oversight-smart-schools-bond-act-fundsFinancial Condition Audits
… Cities Counties School Districts Towns Villages … Find Financial Condition Audits for Cities School Districts Towns and Villages …
https://www.osc.ny.gov/local-government/fiscal-monitoring/condition-auditsResponding to an OSC Audit Report: Audit Responses and Corrective Action Plans
… on the findings and recommendations contained in audit reports and write thoughtful responses to these reports … to our draft audit report and a corrective action plan (CAP) in response to the final audit report. These are two … in our report before it is finalized and released. Your CAP, on the other hand, tells us how you plan to correct the …
https://www.osc.ny.gov/local-government/audits/responding-osc-audit-report-audit-responses-and-corrective-action-plansMount Vernon City School District – Purchasing and Claims Auditing (2017M-198)
… Key Findings District officials did not seek competition or properly administer or award competitive bids for purchases totaling $13 million …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mount-vernon-city-school-district-purchasing-and-claims-auditing-2017mGenesee Valley Board of Cooperative Educational Services – Reserve Funds (2022M-39)
… Audit Objective Determine whether the Genesee Valley Board of Cooperative Educational Services (BOCES) Board of Education (Board) and officials properly established and … response. … Determine whether the Genesee Valley Board of Cooperative Educational Services BOCES Board of Education …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/08/genesee-valley-board-cooperative-educational-services-reserve-funds-2022m-39Trumansburg Central School District – Procurement (2022M-13)
… District (District) officials procured goods and services in the best interest of the taxpayers. Key Findings District … always ensure that goods and services were procured in the best interest of the taxpayers. The Board of Education …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/trumansburg-central-school-district-procurement-2022m-13South Seneca Central School District – Online Banking (2021M-164)
… conduct online banking and none of the employees involved in online banking received Internet security awareness …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/south-seneca-central-school-district-online-banking-2021m-164