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Tuckahoe Common School District – Purchasing (2013M-158)
… Background The Tuckahoe Common School District is located in Suffolk County in the Town of Southampton. The District is governed by a …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/08/tuckahoe-common-school-district-purchasing-2013m-158Cost-Saving Ideas: School District Auditing – Internal Auditor
… The internal auditor: develops a risk assessment and ensures proper internal controls are in … of fewer than 1,500 students as of April 1, 2013. If your district meets one of the above conditions, you must … contractor a BOCES employee – only if the BOCES does not provide significant and material services to the …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-internal-auditorState Comptroller DiNapoli Releases Municipal & School Audits
… local government and school audits were issued. Village of Ocean Beach – Credit Card Usage (Suffolk County) The … not have a signed receipt or credit card slip. Examples of purchases include: $134,742 from a home improvement store; … seek preapproval per their CBAs or district policy. Town of Jay – Records and Reports (Essex County) The supervisor …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-auditsHarpursville Central School District – Financial Management (2013M-261)
… percent to 33 percent. The District has four reserve funds with excessive balances. Key Recommendations Ensure that the … unexpended surplus fund balance is in compliance with Real Property Tax Law statutory limits and reduce the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/03/harpursville-central-school-district-financial-management-2013m-261Chappaqua Central School District – Fixed Assets (2022M-186)
audit, school, chappaqua, fixed assets
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/chappaqua-central-school-district-2022-186.pdfHolland Central School District - Claims Audit (2021M-210)
audit, school, Holland, claims audit
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/holland-2021-210.pdfWilliamsville Central School District – Financial Management (2022M-193)
audit, school, Williamsville, financial management
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/williamsville-central-school-district-2022-193.pdfLisbon Central School District – Medicaid Reimbursements (2022M-180)
audit, school, lisbon, medicaid reimbursements
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/lisbon-central-school-district-2022-180.pdfRockville Centre Union Free School District - School District Website (S9-19-28)
Determine whether the Rockville Centre Union Free School District (District) used its resources to maintain a website that provided the public with transparent and comprehensive financial information.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/rockville-centre-union-free-school-district-s9-19-28.pdfIsland Trees Union Free School District - School District Website (S9-19-34)
Determine whether the Island Trees Union Free School District (District) used its resources to maintain a website that provided the public with transparent and comprehensive financial information.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/island-trees-union-free-school-district-s9-19-34.pdfRemsenburg-Speonk Union Free School District – Procurement (2017M-211)
… Purpose of Audit The purpose of our audit was to determine whether the District procured goods and services in accordance with it its procurement policy and applicable statutes for the … The Remsenburg-Speonk Union Free School District is located in the Town of Southampton in Suffolk County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/19/remsenburg-speonk-union-free-school-district-procurement-2017m-211Downsville Central School District – Claims Auditing (2022M-134)
… Audit Objective Determine whether the Downsville Central School District (District) Board of Education (Board) and District … action. … Determine whether the Downsville Central School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/downsville-central-school-district-claims-auditing-2022m-134Worcester Central School District - Fund Balance Management (2022M-75)
… complete report - pdf] Audit Objective Determine whether the Worcester Central School District (District) Board of … officials effectively managed fund balance. Key Findings The Board and District officials did not effectively manage the District’s fund balance. The Board annually overestimated …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/worcester-central-school-district-fund-balance-management-2022m-75Port Chester-Rye Union Free School District – Information Technology User Accounts (2021M-209)
… and 120 unneeded generic user accounts were not disabled on the network. Sensitive information technology (IT) control … to take corrective action. Appendix B includes our comment on an issue raised in the District’s response. … Determine …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/port-chester-rye-union-free-school-district-information-technology-userHalf Hollow Hills Central School District – Information Technology Equipment Inventory Records (2024M-33)
… 100 pieces of IT equipment (devices) costing $88,223 to confirm their location and that they were properly … Key Recommendations Maintain complete, accurate and up-to-date inventory records. Perform annual inventories. … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether Half …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/half-hollow-hills-central-school-district-information-technologyHauppauge Union Free School District – Leave Accruals (2022M-150)
… records that we tested. The District may incur $46,271 in additional payroll costs if the errors are not corrected. … record their hours worked or not worked, which resulted in leave balances which may be overstated by 27 days. Ten … Recommendations Ensure leave accruals are accounted for in accordance with written procedures, CBAs and individual …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/30/hauppauge-union-free-school-district-leave-accruals-2022m-150Binghamton City School District – Financial Condition (2013M-242)
… audit was to examine the District’s financial condition for the period July 1, 2011 through May 20, 2013. Background The Binghamton City School District is located in the City of Binghamton and the Town of Fenton in Broome County. The District is governed by the Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/24/binghamton-city-school-district-financial-condition-2013m-242Pearl River Union Free School District – Competitive Procurement (2015M-363)
… internal controls over the District’s procurement process for the period July 1, 2014 through November 13, 2015. … five-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year were approximately $63 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/pearl-river-union-free-school-district-competitive-procurement-2015m-363White Plains City School District – Procurement of Professional Services (2014M-240)
… period July 1, 2012 through April 30, 2014. Background The White Plains City School District is located in the city of White Plains, Westchester County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/31/white-plains-city-school-district-procurement-professional-services-2014mSidney Central School District – Expenditure Control and Student Achievement (2014M-163)
… equipment with State and BOCES aid, resulting in no net increase in general fund costs, and reduced the tax levy by …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/sidney-central-school-district-expenditure-control-and-student