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Holley Central School District – Financial Condition (2013M-342
… officials annually appropriated fund balance to reduce the tax levy, these funds were not needed because the budgeting … unexpended surplus fund balance is in compliance with Real Property Tax Law statutory limits and develop a plan for the use of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/holley-central-school-district-financial-condition-2013m-342Cohoes City School District – Medicaid Reimbursements (2022M-107)
… – pdf] Audit Objective Determine whether the Cohoes City School District (District) maximized Medicaid reimbursements by … corrective action. … Determine whether the Cohoes City School District District maximized Medicaid reimbursements by …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/cohoes-city-school-district-medicaid-reimbursements-2022m-107Dunkirk City School District – Financial Management (2017M-122)
… if the amounts reserved are necessary and reasonable. Use surplus funds as a financing source for funding one-time …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/dunkirk-city-school-district-financial-management-2017m-122Clifton-Fine Central School District – Financial Condition (2017M-297)
… of our audit was to determine whether the Board and District management developed realistic budgets and … through June 30, 2017. Background The Clifton-Fine Central School District is located in the Towns of Clifton, Fine, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/23/clifton-fine-central-school-district-financial-condition-2017m-297Kingston City School District – Fixed Assets (2017M-214)
… Purpose of Audit The purpose of our audit was to determine whether fixed assets were … The Kingston City School District is located in the City of Kingston and encompasses parts of the Towns of Kingston, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/15/kingston-city-school-district-fixed-assets-2017m-214Franklinville Central School District – Financial Management (2017M-49)
… $18.2 million. Key Findings The District appropriated fund balance annually to help finance budgeted appropriations, but … and District officials have allowed unrestricted fund balance to exceed the statutory limit for the past three … at a level greater than needed. Maintain unrestricted fund balance within the statutory limit. Develop a comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/franklinville-central-school-district-financial-management-2017m-49Alexander Central School District – Financial Condition (2015M-227)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, 2010 … through August 4, 2015. Background The Alexander Central School District is located in the Towns of Alexander, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/alexander-central-school-district-financial-condition-2015m-227Wilson Central School District – Reserves and Fuel Accountability (2016M-44)
… of Audit The purpose of our audit was to examine the District’s reserves and accountability over fuel used for … through December 22, 2015. Background The Wilson Central School District is located in the Towns of Wilson, Cambria, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/wilson-central-school-district-reserves-and-fuel-accountability-2016m-44New Hyde Park-Garden City Park Union Free School District – Financial Management (2014M-7)
… of Audit The purpose of our audit was to evaluate the District’s financial operations and use of fund balance for … Background The New Hyde Park-Garden City Park Union Free School District is located in the Towns of Hempstead and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/new-hyde-park-garden-city-park-union-free-school-district-financialEast Meadow Union Free School District – Financial Condition (2015M-332)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, 2012 through August 31, 2015. Background …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/east-meadow-union-free-school-district-financial-condition-2015m-332West Islip Union Free School District – Payroll (2016M-78)
… Purpose of Audit The purpose of our audit was to examine the District’s payroll process … Islip Union Free School District is located in the Town of Islip in Suffolk County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/west-islip-union-free-school-district-payroll-2016m-78East Ramapo Central School District - Nonpublic School Transportation (2019M-107)
… deficiencies such as no proof of address for 54 of the 193 new students’ applications and no proof of birthdate for 15 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/20/east-ramapo-central-school-district-nonpublic-school-transportation-2019mMinerva Central School District – Financial Condition Management (2020M-60)
… financial condition. Key Findings District officials can do more to effectively manage the District’s financial … District officials overestimated appropriations by a total of more than $2.1 million from 2016-17 through … appropriations and the amount of fund balance that will be used to fund operations. Develop a plan to reduce surplus …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/minerva-central-school-district-financial-condition-management-2020m-60Hawthorne Cedar Knolls Union Free School District – Internal Controls Over Wire Transfers (2016M-183)
… Cedar Knolls Union Free School District is located in Westchester County. The District, which serves approximately 390 students in cooperation with the Jewish Board of Family and Children … transfers; there is also a lack of segregation of duties in the wire transfer process. Although the District has an …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hawthorne-cedar-knolls-union-free-school-district-internal-controls-overDeer Park Union Free School District – Fuel and Vehicle Inventory (2023M-152)
… Audit Objective Determine whether Deer Park Union Free School District (District) officials adequately maintained vehicle … to the report. … Determine whether Deer Park Union Free School District District officials adequately maintained …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/deer-park-union-free-school-district-fuel-and-vehicle-inventory-2023m-152Union Springs Central School District - Safeguarding of Personal, Private and Sensitive Information on Mobile Computing Devices (2022M-67)
… MCDs to help prevent unauthorized access to PPSI. In addition to sensitive information technology (IT) control … data classification matrix and inventorying PPSI in their possession, to help ensure the proper safeguarding …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/union-springs-central-school-district-safeguarding-personal-private-andMinisink Valley Central School District – Medicaid Reimbursements (2022M-80)
… Objective Determine whether the Minisink Valley Central School District (District) maximized Medicaid reimbursements by … response. … Determine whether the Minisink Valley Central School District District maximized Medicaid reimbursements by …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/minisink-valley-central-school-district-medicaid-reimbursements-2022m-80North Syracuse Central School District – Professional Services (2022M-34)
… Audit Objective Determine whether North Syracuse Central School District (District) officials sought competition for the … action. … Determine whether North Syracuse Central School District District officials sought competition for the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/29/north-syracuse-central-school-district-professional-services-2022m-34Compliance With Special Education Regulations for the Provision of Services
… (DOE) arranged for eligible students to be placed in special education services and programs within the … and included all students who were initially referred during the 2016-17 school year. About the Program Special … the services and programs recommended in their IEPs in a timely manner. State Regulations do not define how long …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/compliance-special-education-regulations-provision-servicesCampbell-Savona Central School District – Student State Aid (2024M-79)
… Audit Objective Determine whether Campbell-Savona Central School District (District) officials properly claimed New … longer eligible. $10,114 if submitted prior to June 30, 2025. Because District officials did not provide proper …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/campbell-savona-central-school-district-student-state-aid-2024m-79