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Long Beach City School District – Controls Over Cash Receipts (2016M-145)
… 1, 2014 through December 31, 2015. Background The Long Beach City School District is located in Nassau County. The … policies and procedures for handling cash receipts. … Long Beach City School District Controls Over Cash Receipts …
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)
… financial condition for the period July 1, 2014 through November 6, 2015. Background The Lawrence Union Free School District is located in the Town of Hempstead, …
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)
… July 1, 2014 through December 31, 2015. Background The Deer Park Union Free School District is located in the Town … There were no recommendations as a result of this audit. … Deer Park Union Free School District Bank Reconciliations …
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
… Orleans/Niagara BOCES http://www.osc.state.ny.us/localgov/audits/schools/2016/orleansniagaraboces.pdf …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-two-western-ny-boces-holding-millions-surplus-fundsClaims Auditing – Improving the Effectiveness of Your Claims Auditing Process
… the following questions should be asked: Is the claim for a valid and legal purpose? First and foremost, each claim … tickets signed by the person accepting delivery. Does the claim meet the legal and policy requirements in … the minutes of the board meetings should reflect what claims have been audited and whether they were allowed …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/claims-auditingSouthold Union Free School District - Leave Accruals (2018M-113)
… Audit Objective Determine whether the Southold Union Free School District (District) officials implemented a system to …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/07/southold-union-free-school-district-leave-accruals-2018m-113Westport Central School District – Internal Controls Over Payroll (2014M-013)
… of Audit The purpose of our audit was to determine if the District established effective internal controls over payroll … through October 31, 2013. Background The Westport Central School District is located in the Towns of Elizabethtown, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/westport-central-school-district-internal-controls-over-payroll-2014m-013Westhampton Beach Union Free School District – Claims Processing (2015M-242)
… 1, 2014 through June 30, 2015. Background The Westhampton Beach Union Free School District is located in the Town of … recommendations as a result of this audit. … Westhampton Beach Union Free School District Claims Processing 2015M242 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/westhampton-beach-union-free-school-district-claims-processing-2015m-242Hudson City School District – Audit Follow-Up (2010M-142-F)
… Background The Hudson City School District is located in Columbia County. The District is governed by the Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/hudson-city-school-district-audit-follow-2010m-142-fWaterville Central School District – Criminal History Background Checks (2016M-23)
… if District officials performed proper criminal history background checks for the period July 1, 2014 through November 17, 2015. … the safety of their students. Key Recommendations There are no recommendations in this report. … Waterville Central …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/waterville-central-school-district-criminal-history-background-checksEastchester Union Free School District – User Accounts and Information Technology Contingency Planning
… user accounts to help prevent unauthorized use, access, and loss, and whether officials established an adequate information … user accounts to help prevent unauthorized use, access and loss nor did they establish an adequate IT contingency …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/31/eastchester-union-free-school-district-user-accounts-and-informationCold Spring Harbor Central School District – Capital Assets (2023M-37)
… did not prepare and distribute unique identification tags to be attached to capital assets that were purchased … period. Key Recommendation Attach unique identification tags to all capital assets that cost $500 or more (including …
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)
… - pdf] Audit Objective Determine whether the Board and District Officials ensured District information technology … the process of taking corrective action. … Dundee Central School District Information Technology 2018M74 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/dundee-central-school-district-information-technology-2018m-74Opinion 2000-4
… , 30 NY2d 122, 331 NYS2d 17; Board of Education v Yonkers Fed. of Teachers , 40 NY2d 268, 386 NYS2d 657; City of …
https://www.osc.ny.gov/legal-opinions/opinion-2000-4Whitehall Central School District – Internal Controls Over Payroll (2013M-159)
… of Audit The purpose of our audit was to determine if the District had established effective internal controls over … 2011, to March 31, 2013. Background The Whitehall Central School District is located in Washington County. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/16/whitehall-central-school-district-internal-controls-over-payroll-2013mRemsenburg-Speonk Union Free School District – Financial Management (2025M-33)
… pdf] Audit Objective Did the Remsenburg-Speonk Union Free School District (District) Board of Education (Board) and … June 30, 2024 Understanding the Program A key measure of a school district’s financial condition is its level of fund … between revenues and expenditures accumulated over time. School districts may retain a portion of surplus fund …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/remsenburg-speonk-union-free-school-district-financial-management-2025mAvoca Central School District – Payroll (2025M-14)
… supported, authorized by management and accurately paid in accordance with board-approved collective bargaining … and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and standards are included in Appendix C. The Board of Education (Board) has the …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-payroll-2025m-14State Contract and Payment Actions in March
… of General Services $7.2 million with New Britain Roofing Co., Inc. to replace roofs and make improvements to the … parking lot improvements at Sunken Meadow State Park in Suffolk County. $2.6 million with DF Stone Contracting, Ltd. … and widening of Walt Whitman Road over I-495 in Suffolk County. $13 million with Perfetto Contracting …
https://www.osc.ny.gov/press/releases/2019/05/state-contract-and-payment-actions-marchDiNapoli Announces State Contract and Payment Actions for February 2017
… million for construction of the Granular Activated Carbon Water Treatment System at Washington Lake Filtration Plant in Newburgh, including $8.3 … with Independent Medical Expert Consulting Services, Inc., Island Peer Review Organization, Inc., and MCMC, LLC. …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-announces-state-contract-and-payment-actions-february-2017Stamford Central School District – Fund Balance Management (2022M-199)
… the Stamford Central School District (District) Board of Education (Board) and officials effectively managed fund … from the 2019-20 through 2021-22 fiscal years by an average of $1.4 million (14 percent) and planned to use fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/stamford-central-school-district-fund-balance-management-2022m-199