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North Shore Public Library – Financial Condition (2013M-344)
… Library comprises all of the Shoreham-Wading River Central School District and all of the Rocky Point Union Free School District and serves approximately 28,000 community …
https://www.osc.ny.gov/local-government/audits/library/2014/03/28/north-shore-public-library-financial-condition-2013m-344Brighton Central School District – IT Asset Management (S9-22-6)
… IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure … spent or safeguarded. We selected 54 IT assets to confirm their location and that they were inventoried, and 10 additional IT assets to confirm they were inventoried. We found 6 percent of the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/brighton-central-school-district-it-asset-management-s9-22-6Ogdensburg City School District – Payroll (2016M-250)
… audit was to evaluate the District's payroll procedures for the period July 1, 2014 through March 31, 2016. … Education. The District’s budgeted payroll appropriations for the 2015-16 fiscal year were approximately $12.3 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/ogdensburg-city-school-district-payroll-2016m-250Hawthorne Cedar Knolls Union Free School District – Financial Condition (2023M-4)
… a result, the District had a deficit general fund balance in each of the last five fiscal years, averaging more than … decreased by 71 percent. The largest deficit occurred in the 2020-21 fiscal year, which totaled more than $5.1 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/hawthorne-cedar-knolls-union-free-school-district-financial-conditionRotterdam-Mohonasen Central School District - Cafeteria Operations (2019M-114)
… health insurance benefits provided to cafeteria employees in the cafeteria fund. No one at the District calculated the … Treasurer should account for all cafeteria expenditures in the cafeteria fund. District officials should calculate … to ensure all cafeteria food and supplies are purchased in the most economical manner. District officials generally …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/rotterdam-mohonasen-central-school-district-cafeteria-operations-2019mByron-Bergen Central School District - Procurement (2018M-157)
… Key Finding District officials made 40 purchases, of 77 reviewed, totaling approximately $184,000 without … Ensure that officials obtain the necessary number of competitive quotes as required by the purchasing policy. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/02/byron-bergen-central-school-district-procurement-2018m-157Oppenheim-Ephratah-St. Johnsville Central School District – Financial Management and Fuel Inventory (2017M-240)
… Johnsville Central School District is located in the towns of Oppenheim, Ephratah, Johnstown and Stratford in Fulton County, the Town of Manheim in Herkimer County and … are reasonable. Reduce unrestricted fund balance to an amount permitted by law. The Transportation Supervisor should …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/oppenheim-ephratah-st-johnsville-central-school-district-financialRed Hook Central School District – Inventories (2023M-133)
… periodically reconcile the records with the amount of fuel in the District’s fuel tanks. Develop adequate policies and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/red-hook-central-school-district-inventories-2023m-133East Bloomfield Central School District - Network and Financial Software Access Controls (2022M-68)
… and financial software access controls were adequate to protect District information technology (IT) systems and data. Key Findings District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/east-bloomfield-central-school-district-network-and-financial-softwareLyme Central School District – Financial Management (2024M-87)
… pdf] Audit Objective Determine whether the Lyme Central School District (District) Board of Education (Board) and … response letter. … Determine whether the Lyme Central School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/lyme-central-school-district-financial-management-2024m-87Stillwater Central School District – Payroll (2017M-104)
… of Audit The purpose of our audit was to determine whether District employees received only the salaries and benefits to … January 31, 2017. Background The Stillwater Central School District is located in the counties of Saratoga, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/stillwater-central-school-district-payroll-2017m-104Arlington Central School District – Cooperative Services Computer Inventory (2015M-317)
… Purpose of Audit The purpose of our audit was to review the District’s controls over the computer inventory … over the computer inventory that allow computer equipment to be tracked efficiently. Key Recommendations There were no …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/arlington-central-school-district-cooperative-services-computer-inventoryHaverstraw-Stony Point Central School District – Financial Condition (2014M-275)
… Haverstraw-Stony Point Central School District is located in the Towns of Haverstraw and Stony Point, Rockland County, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/haverstraw-stony-point-central-school-district-financial-condition-2014mBrookhaven-Comsewogue Union Free School District – Professional Services (2015M-267)
… Purpose of Audit The purpose of our audit was to examine the District’s procurement … Union Free School District is located in the Town of Brookhaven in Suffolk County. The District, which operates … students, is governed by an elected seven-member Board of Education. General fund expenditures for the 2014-15 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/brookhaven-comsewogue-union-free-school-district-professional-servicesValley Central School District – Financial Condition (2014M-58)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition and the Board’s budgeting … 2012 through August 5, 2013. Background The Valley Central School District is located in Orange County and is governed …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/valley-central-school-district-financial-condition-2014m-58Highland Falls-Fort Montgomery Central School District – Network User Accounts (2021M-145)
… Determine whether Highland Falls-Fort Montgomery Central School District (District) officials adequately managed and secured … … Determine whether Highland FallsFort Montgomery Central School District District officials adequately managed and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/10/highland-falls-fort-montgomery-central-school-district-network-userKatonah-Lewisboro Union Free School District – Procurement of Professional Services (2016M-193)
… April 6, 2016. Background The Katonah-Lewisboro Union Free School District is located in the Town of Lewisboro and parts of the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/katonah-lewisboro-union-free-school-district-procurement-professionalIsland Trees Union Free School District – Overtime (2016M-389)
… of Audit The purpose of our audit was to evaluate the District’s use of overtime for the period July 1, 2015 … June 30, 2016. Background The Island Trees Union Free School District is located in the Town of Hempstead, Nassau …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/island-trees-union-free-school-district-overtime-2016m-389Caledonia-Mumford Central School District – Online Banking (2016M-227)
… does not have a written online banking agreement with its bank. The District did not dedicate a separate computer for online transactions to limit access to online bank accounts. Both the Treasurer and Business Manager … the District has a sufficient written agreement with the bank and that those who perform online banking transactions …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/21/caledonia-mumford-central-school-district-online-banking-2016m-227Schuylerville Central School District – Fund Balance (2016M-113)
… The Schuylerville Central School District is located in eastern Saratoga County. The District, which operates … year the District transferred more than $1.4 million in excess funds from the employee benefit accrued liability … the amount of the District’s unrestricted fund balance is in compliance with the statutory limits and reduce the amount …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/schuylerville-central-school-district-fund-balance-2016m-113