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Ripley Central School District – Cost Savings and Budgeting (2014M-361)
… audit was to review cost savings and budgeting related to sending students to a neighboring District for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/03/ripley-central-school-district-cost-savings-and-budgeting-2014m-361Plainview-Old Bethpage Central School District – Financial Condition (2015M-89)
… of Audit The purpose of our audit was to evaluate the District’s financial operations and use of fund balance for … 31, 2014. Background The Plainview-Old Bethpage Central School District is located in the Town of Oyster Bay, Nassau …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/plainview-old-bethpage-central-school-district-financial-condition-2015mNew Lebanon Central School District – Financial Condition (2015M-222)
… of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2013 … through June 30, 2015. Background The New Lebanon Central School District is located in the Town of New Lebanon, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/new-lebanon-central-school-district-financial-condition-2015m-222Potsdam Central School District – Network User Account Controls and Information Technology Contingency Planning (2022M-104)
Determine whether Potsdam Central School District District officials established adequate controls over network user accounts and developed an information technology IT contingency plan
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/potsdam-central-school-district-network-user-account-controls-andDelaware Academy Central School District at Delhi – Fund Balances (2016M-36)
… of Audit The purpose of our audit was to evaluate the District’s financial management practices for the period July … November 9, 2015. Background The Delaware Academy Central School District at Delhi is located in the Towns of Andes, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/delaware-academy-central-school-district-delhi-fund-balances-2016m-36Lake George Central School District – Internal Controls Over Payroll (2013M-122)
… Purpose of Audit The purpose of our audit was to determine if the District established effective internal controls over … School District is located in the Village of Lake George and the Towns of Lake George, Queensbury, Bolton, and Fort …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/02/lake-george-central-school-district-internal-controls-over-payroll-2013mFillmore Central School District – Credit Cards and Purchase Cards (2023M-115)
… whether Fillmore Central School District (District) credit card and purchase card charges were properly approved, supported and for … that could have led to potentially inappropriate card use, including: Approximately $38,000 in charges were …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/fillmore-central-school-district-credit-cards-and-purchase-cards-2023mDolgeville Central School District – Fuel Monitoring (2023M-175)
… School District (District) officials adequately accounted for and monitored fuel usage. Key Findings District officials did not adequately account for or monitor fuel usage. As a result, 690 gallons of diesel fuel …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/dolgeville-central-school-district-fuel-monitoring-2023m-175Oswego City School District - Separation Payments (2021M-194)
… School District (District) officials calculated separation payments to certain District employees in accordance with … not accurately calculate separation payments or benefits for five of the 10 employees that we reviewed. Officials made … or employment contract. For example, officials provided: A teaching assistant with a credit of $18,087 to be used …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/oswego-city-school-district-separation-payments-2021m-194Pleasantville Union Free School District – Claims Auditing (2022M-136)
… Objective Determine whether the Pleasantville Union Free School District (District) Board of Education (Board) ensured that … action. … Determine whether the Pleasantville Union Free School District District Board of Education Board ensured …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/pleasantville-union-free-school-district-claims-auditing-2022m-136Wynantskill Union Free School District – Purchasing (2022M-85)
… Key Recommendations Ensure procedures are updated to define clear expectations for procuring goods and services …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/wynantskill-union-free-school-district-purchasing-2022m-85Hunter-Tannersville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-125)
… written IT contingency plan or store back-up data off site. Key Recommendations Develop and communicate … written IT contingency plan and store back-ups off site. District officials agreed with our recommendations and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/hunter-tannersville-central-school-district-network-user-accounts-andNewark Central School District – Employee Benefits (2024M-40)
… – pdf] Audit Objective Determine whether Newark Central School District (District) officials accurately calculated … response letter. … Determine whether Newark Central School District District officials accurately calculated …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/newark-central-school-district-employee-benefits-2024m-40Southampton Union Free School District – Financial Management (2024M-43)
… Objective Determine whether the Southampton Union Free School District (District) Board of Education (Board) and officials … response. … Determine whether the Southampton Union Free School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/southampton-union-free-school-district-financial-management-2024m-43Beacon City School District – Information Technology (2023M-143)
… Beacon City School District (District) officials ensured network user accounts were adequately managed. Key Findings District officials did not ensure network user accounts were adequately managed. Unnecessary …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/beacon-city-school-district-information-technology-2023m-143Rhinebeck Central School District – Extra-Classroom Activities (2017M-135)
… Purpose of Audit The purpose of our audit was to review District officials’ management of … in Dutchess County. The District, which is governed by an elected seven-member Board of Education, operates three …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/rhinebeck-central-school-district-extra-classroom-activities-2017m-135Massena Central School District – Financial Condition (2016M-21)
Massena Central School District Financial Condition 2016M21
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/massena-central-school-district-financial-condition-2016m-21Chittenango Central School District – Financial Management (2016M-294)
… Purpose of Audit The purpose of our audit was to review the District’s management of financial activities for the period … February 29, 2016. Background The Chittenango Central School District is located in the Towns of Cazenovia, Lenox, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/chittenango-central-school-district-financial-management-2016m-294Ticonderoga Central School District – Financial Condition (2013M-154)
… of Audit The purpose of our audit was to evaluate the District’s financial condition for the period of July 1, … December 31, 2012. Background The Ticonderoga Central School District is located in portions of the Towns of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/ticonderoga-central-school-district-financial-condition-2013m-154Schoharie Central School District – Financial Condition (2013M-263)
… of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2011 … through July 8, 2013. Background The Schoharie Central School District is located in portions of Schoharie, Albany, …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/schoharie-central-school-district-financial-condition-2013m-263