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Oversight of Chronic Absenteeism
… and unwelcoming school climates, increase students’ risk for disengagement, low achievement, and dropping out, among … average daily attendance (ADA), which measures the average number of students who are typically present each day. … schools and Boards of Cooperative Educational Services, report student daily attendance information, which the …
https://www.osc.ny.gov/state-agencies/audits/2018/09/18/oversight-chronic-absenteeismDiNapoli: Disgraced Top Officials at School for At-Risk Students Arraigned on Public Corruption Charges
… two former officials at the Greenburgh-Graham Union Free School District, which serves at-risk students from kindergarten to 12th grade, were arraigned today on an indictment charging them with multiple public … the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-disgraced-top-officials-school-risk-students-arraigned-public-corruption-chargesIthaca City School District – Financial Condition (2015M-318)
… Background The Ithaca City School District is located in the City of Ithaca and encompasses eight towns in Tompkins County and two towns in Tioga County. Governed by an elected nine-member Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/ithaca-city-school-district-financial-condition-2015m-318Crown Point Central School District – Internal Controls Over Payroll (2013M-100)
… of Audit The purpose of our audit was to determine if the District had established effective internal controls over … to December 31, 2012. Background The Crown Point Central School District is located in the Towns of Moriah, …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/crown-point-central-school-district-internal-controls-over-payroll-2013mGrand Island Central School District – Network Access and Application User Permissions (2022M-120)
… disabled timely. Limit application user permissions based on a user’s job responsibilities. District officials agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/grand-island-central-school-district-network-access-and-application-userBaldwin Union Free School District – Sexual Harassment Prevention Training (S9-23-17)
… Union Free School District (District) employees and Board of Education (Board) members completed annual sexual … was not provided to all employees and any Board members. Of the 120 total individuals we tested (115 selected … and all five Board members), 17 employees or 15 percent of employees tested and the five volunteer Board members did …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/10/06/baldwin-union-free-school-district-sexual-harassment-prevention-trainingAvoca Central School District – Sexual Harassment Prevention Training (S9-23-19)
… Central School District (District) employees and Board of Education (Board) members completed annual sexual … was not provided to all employees and any Board members. Of the 20 total individuals we tested (15 selected employees … and all five Board members), four employees or 27 percent of employees tested and the five Board members did not …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/08/25/avoca-central-school-district-sexual-harassment-prevention-training-s9-23Long Beach City School District – Controls Over Cash Receipts (2016M-145)
… Purpose of Audit The purpose of our audit was to assess controls over cash receipts for the period July 1, 2014 through December 31, 2015. Background …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/long-beach-city-school-district-controls-over-cash-receipts-2016m-145Lawrence Union Free School District – Financial Condition (2016M-52)
… of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2014 … November 6, 2015. Background The Lawrence Union Free School District is located in the Town of Hempstead, Nassau …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/lawrence-union-free-school-district-financial-condition-2016m-52Deer Park Union Free School District – Bank Reconciliations (2016M-166)
… through December 31, 2015. Background The Deer Park Union Free School District is located in the Town of Babylon in … as a result of this audit. … Deer Park Union Free School District Bank Reconciliations 2016M166 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/deer-park-union-free-school-district-bank-reconciliations-2016m-166DiNapoli: Two Western NY BOCES Holding Millions in Surplus Funds
… have also set aside nearly $13 million in a trust to pay for “other post-employment benefits” despite lacking the … funds and had approximately $2.4 million in reserves for no specific purpose. A 2009 audit of Orleans/Niagara … the districts and the public by including appropriations for the amounts the board intends to transfer in the proposed …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-two-western-ny-boces-holding-millions-surplus-fundsCost-Saving Ideas: School District Auditing – Audit Committee
… as a separate advisory committee or a combination of the two a district resident or nonresident Who does not … employees or service providers (see Avoiding conflict of interest ) Resources "Audit Committee Charter Guidance [pdf]," Office of the State Comptroller (includes audit committee charter …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-audit-committeeElmsford Union Free School District – Fixed Assets (2017M-147)
… Purpose of Audit The purpose of our audit was to determine whether the … records each year and ensure that they are accurate and up-to-date. … Elmsford Union Free School District Fixed Assets …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/27/elmsford-union-free-school-district-fixed-assets-2017m-147Yorktown Central School District – Procurement and Claims Processing (2017M-177)
… The purpose of our audit was to determine whether the District procured goods and services in accordance with law … through March 31, 2017. Background The Yorktown Central School District is located in the Towns of Yorktown, New …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/yorktown-central-school-district-procurement-and-claims-processing-2017mWappingers Central School District – Professional Services (2022M-88)
… pdf] Audit Objective Determine whether Wappingers Central School District (District) officials sought competition for the … response. … Determine whether Wappingers Central School District District officials sought competition for the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/wappingers-central-school-district-professional-services-2022m-88Enlarged City School District of Troy – Leave Accruals (2014M-144)
… of Education which comprises nine elected members. There are eight schools in operation within the District, with … time were recorded accurately. Key Recommendations There are no recommendations in this report. … Enlarged City School …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/enlarged-city-school-district-troy-leave-accruals-2014m-144Chautauqua Lake Central School District – Procurement (2024M-3)
… practices. Conduct a thorough and deliberate audit of each claim before authorizing payment. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/chautauqua-lake-central-school-district-procurement-2024m-3Inlet Common School District – Claims Processing (2023M-180)
… District officials did not provide effective oversight of claim processing and payment. Board members did not document …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/inlet-common-school-district-claims-processing-2023m-180Tonawanda City School District - Procurement (2023M-108)
… process to procure goods and services. Key Findings The Board of Education (Board) and District officials did not always … may have paid more than necessary for goods and services. The Board and District officials: Procured 167 interactive …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/tonawanda-city-school-district-procurement-2023m-108Chappaqua Central School District - Fixed Assets (2022M-186)
… (District) officials properly monitored and accounted for fixed assets. Key Findings District officials did not properly monitor and account for the fixed assets that we tested. Officials maintained … a periodic inventory count or an unannounced asset count for District departments. Key Recommendations Ensure the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/chappaqua-central-school-district-fixed-assets-2022m-186