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Kenmore-Town of Tonawanda Union Free School District – Electronic Records and Reports (2022M-62)
… Determine whether Kenmore-Town of Tonawanda Union Free School District (District) officials properly maintained electronic … … Determine whether KenmoreTown of Tonawanda Union Free School District District officials properly maintained …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-electronic-records-andWeedsport Central School District – Payroll (2021M-179)
… and/or did not have proper supporting documentation. The payroll clerk was not provided with supporting documentation … attention. District officials did not properly segregate payroll processing duties and did not provide adequate … Provide adequate supporting documentation for payroll processing. Assign personnel and payroll processing …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/weedsport-central-school-district-payroll-2021m-179Carle Place Union Free School District – Network User Account Controls (2022M-121)
… use of its network and potential loss of important data. In addition to finding sensitive information technology (IT) …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/carle-place-union-free-school-district-network-user-account-controlsOriskany Central School District – Procurement (2017M-87)
… Purpose of Audit The purpose of our audit was to determine whether the procurement of goods and services …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/oriskany-central-school-district-procurement-2017m-87Roosevelt Union Free School District – Competitive Procurement (2015M-234)
… The Roosevelt Union Free School District is located in the Town of Hempstead in Nassau County. The District, which operates five schools … use competitive methods when procuring goods and services in accordance with GML and the District’s purchasing policy. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/roosevelt-union-free-school-district-competitive-procurement-2015m-234Northern Adirondack Central School District – Internal Controls Over Extra-Classroom Activity Funds (2014M-128)
… Purpose of Audit The purpose of our audit was to determine if the District had established effective …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/northern-adirondack-central-school-district-internal-controls-over-extraShenendehowa Central School District – Longevity Payments (2023M-165)
… upon separation. District officials generally agreed with our recommendations and have initiated, or indicated …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/shenendehowa-central-school-district-longevity-payments-2023m-165Raquette Lake Union Free School District - Business Office Operations (2023M-151)
… Objective Determine whether the Raquette Lake Union Free School District (District) Board of Education (Board) and District … action. … Determine whether the Raquette Lake Union Free School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/12/raquette-lake-union-free-school-district-business-office-operations-2023mCold Spring Harbor Central School District – Capital Assets (2023M-37)
… assets to a perpetual inventory. District officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/cold-spring-harbor-central-school-district-capital-assets-2023m-37Dundee Central School District - Information Technology (2018M-74)
… our recommendations and indicated they are in the process of taking corrective action. … Dundee Central School District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/dundee-central-school-district-information-technology-2018m-74Kinderhook Central School District - Procurement (2018M-137)
Determine whether the District procured goods and services in accordance with District policy and procedures.
https://www.osc.ny.gov/files/local-government/audits/pdf/kinderhook.pdfSewanhaka Central High School District – Student Fees (2016M-296)
… supporting documentation, such as receipts, registration forms and class rosters, are available and used to reconcile …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/sewanhaka-central-high-school-district-student-fees-2016m-296Hammond Central School District – Payroll (2016M-398)
… The purpose of our audit was to evaluate the District's payroll procedures for the period July 1, 2014 through June … Background The Hammond Central School District is located in the Towns of Hammond, Rossie, Morristown and Macomb in St. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/17/hammond-central-school-district-payroll-2016m-398Hancock Central School District - Non-Resident Student Tuition - 2021M-208
Determine whether Hancock Central School District (District) officials established non-resident tuition (NRT) rates in the best interest of District taxpayers.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/hancock-2021-208.pdfTroy City School District – Payments for Unused Leave Accruals (2020M-167)
Determine if District officials of the Enlarged City School District of Troy (District) accurately calculated payments for unused leave accruals.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/troy-2020-167.pdfStamford Central School District – Fund Balance Management (2022M-199)
… Audit Objective Determine whether the Stamford Central School District (District) Board of Education (Board) and officials …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/stamford-central-school-district-fund-balance-management-2022m-199Central Square Central School District – Fund Balance (2022M-196)
… nonspendable fund balance and encumbrances, which resulted in surplus fund balance being underreported by about $6.4 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/10/central-square-central-school-district-fund-balance-2022m-196Pearl River Union Free School District – Fixed Assets (2022M-126)
… on the inventory list are immediately tagged and are in known locations. Disposals are properly authorized. … includes our comment on an issue District officials raised in their response. … Determine whether Pearl River Union Free …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/pearl-river-union-free-school-district-fixed-assets-2022m-126Irvington Union Free School District – Fixed Assets (2022M-89)
… Audit Objective Determine whether the Irvington Union Free School District (District) officials properly monitored and … response. … Determine whether the Irvington Union Free School District District officials properly monitored and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/irvington-union-free-school-district-fixed-assets-2022m-89Island Park Union Free School District – Information Technology Asset Management (2016M-270)
… controls over its information technology (IT) assets for the period July 1, 2014 through December 31, 2015. … five-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $37 … has control over assets for their life cycle. Implement a policy that requires District officials to conduct annual …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/31/island-park-union-free-school-district-information-technology-asset