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Worcester Central School District - Fund Balance Management (2022M-75)
… limit in each of the last five fiscal years by $490,000 to $1.8 million, or 4.3 to 15.7 percentage points. Real property tax levies were …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/worcester-central-school-district-fund-balance-management-2022m-75Downsville Central School District – Claims Auditing (2022M-134)
… Audit Objective Determine whether the Downsville Central School District (District) Board of Education (Board) and … Determine whether the Downsville Central School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/downsville-central-school-district-claims-auditing-2022m-134Hauppauge Union Free School District – Leave Accruals (2022M-150)
… (District) officials properly accounted for employees’ leave accruals and accurately calculated payments for unused leave accruals. Key Findings District officials did not properly account for leave accruals for 19 of the 49 employees’ accrual records … District officials properly accounted for employees leave accruals and accurately calculated payments for unused …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/30/hauppauge-union-free-school-district-leave-accruals-2022m-150Port Chester-Rye Union Free School District – Information Technology User Accounts (2021M-209)
… Recommendations Maintain and periodically evaluate a list of authorized network user accounts and notify the IT vendor … using service requests to disable network user accounts of former employees and other users that are no longer …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/port-chester-rye-union-free-school-district-information-technology-userPearl River Union Free School District – Competitive Procurement (2015M-363)
… for the 2014-15 fiscal year were approximately $63 million. Key Findings Written procedures were not in place to monitor and enforce compliance with the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/pearl-river-union-free-school-district-competitive-procurement-2015m-363Locust Valley Central School District – Competitive Quotes (2016M-131)
… Central School District is located in the Town of Oyster Bay, Nassau County. The District, which operates six schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/locust-valley-central-school-district-competitive-quotes-2016m-131Half Hollow Hills Central School District – Information Technology Equipment Inventory Records (2024M-33)
… report – pdf] Audit Objective Determine whether Half Hollow Hills Central School District (District) officials … Determine whether Half Hollow Hills Central School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/half-hollow-hills-central-school-district-information-technologyRemsenburg-Speonk Union Free School District – Procurement (2017M-211)
… in Suffolk County. The District, which has approximately 140 students, is governed by an elected five-member Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/19/remsenburg-speonk-union-free-school-district-procurement-2017m-211Great Neck Union Free School District – Fuel (2016M-82)
… October 31, 2015. Background The Great Neck Union Free School District is located in the Town of North Hempstead in … Great Neck Union Free School District Fuel 2016M82 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/great-neck-union-free-school-district-fuel-2016m-82Oyster Bay-East Norwich Central School District – Employee Leave Accruals (2013M-253)
… if the District has properly accounted for employee leave accruals for the period July 1, 2011, to March 31, … approximately $53.5 million. Key Finding We reviewed the leave accrual records for 10 of the 236 District employees with the highest accumulated unused leave balances, to determine if the employees’ unused accrued …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/oyster-bay-east-norwich-central-school-district-employee-leave-accrualsRocky Point Union Free School District – Financial Condition (2015M-170)
… Point Union Free School District is located in the Town of Brookhaven, Suffolk County. The District, which operates four …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/rocky-point-union-free-school-district-financial-condition-2015m-170White Plains City School District – Procurement of Professional Services (2014M-240)
… the District’s process and procedures for procurement of professional services for the period July 1, 2012 through … District officials did not always seek competition for professional services and did not have documentation to support why contract providers were chosen for all professional service contracts. The District did not have …
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)
… Purpose of Audit The purpose of our audit was to examine the District’s officials’ actions to control expenditures and improve student achievement for … by moving students in special education classes at BOCES to in-house classes. District officials obtained more than …
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)
… 2011 through May 20, 2013. Background The Binghamton City School District is located in the City of Binghamton and the … Binghamton City School District Financial Condition 2013M242 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/24/binghamton-city-school-district-financial-condition-2013m-242McGraw Central School District – Fund Balances (2017M-248)
… period July 1, 2015 through June 30, 2017. Background The McGraw Central School District is located in the Village of McGraw in Cortland County. The District, which is governed by … McGraw Central School District Fund Balances 2017M248 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mcgraw-central-school-district-fund-balances-2017m-248Churchville-Chili Central School District – Financial Management (2015M-354)
… of the reserves to date, as required by the reserve funds policy. Key Recommendations Adopt budgets that reflect …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/churchville-chili-central-school-district-financial-management-2015m-354Opinion 91-6
… vendors holding federal General Services Administration (GSA) contracts. General Municipal Law, §103 provides, in … exception, however, for purchases through federal GSA contracts (31 Opns St Comp, 1975, p 133, 1971 Opns St … 103 to permit purchases from vendors holding federal GSA contracts without compliance with State competitive …
https://www.osc.ny.gov/legal-opinions/opinion-91-6West Valley Central School District – Financial Management (2013M-178)
West Valley Central School District Financial Management 2013M178
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/west-valley-central-school-district-financial-management-2013m-178York Central School District – Network Access Controls (2022M-93)
… [read complete report – pdf] Audit Objective Determine whether York Central … and one account with unnecessary network administrative permissions. Officials paid $360,896 for information …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-network-access-controls-2022m-93Katonah-Lewisboro Union Free School District – Procurement of Goods and Services (2022M-122)
… District officials did not seek separate competition for 35 public work projects totaling almost $3.1 million, as … proposals totaling almost $1.2 million lacked adequate detail or were not submitted to the Director of Facilities …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/katonah-lewisboro-union-free-school-district-procurement-goods-and