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Churchville-Chili Central School District – Procurement (2025M-18)
… Law (GML), requests for proposals, or written and verbal quotes, a well-planned solicitation effort is important to …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/churchville-chili-central-school-district-procurement-2025m-18Sewanhaka Central High School District – Student Fees (2016M-296)
… through January 31, 2016. Background The Sewanhaka Central High School District is located in the Town of Hempstead, Nassau … comprises four Union Free School Districts: Elmont, Floral Park-Bellerose, Franklin Square and New Hyde Park-Garden City …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/sewanhaka-central-high-school-district-student-fees-2016m-296Hammond Central School District – Payroll (2016M-398)
… records for his custodial, transportation supervisor or bus driver positions. Key Recommendation Segregate the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/17/hammond-central-school-district-payroll-2016m-398Sweet Home Central School District – Financial Management (2022M-166)
… balance. They improperly encumbered funds and improperly restricted surplus funds in a debt reserve. As a result, … $7.2 million including $2.8 million which was improperly restricted in a debt reserve as of June 30, 2021. The Board …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/31/sweet-home-central-school-district-financial-management-2022m-166Spencerport Central School District – Employee Benefits (2025M-65)
… report – pdf] Audit Objective Did Spencerport Central School District (District) officials authorize and accurately …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/19/spencerport-central-school-district-employee-benefits-2025m-65Babylon Union Free School District – Financial Condition (2015M-323)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, 2014 … through August 31, 2015. Background The Babylon Union Free School District is located in the Town of Babylon, Suffolk …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/babylon-union-free-school-district-financial-condition-2015m-323East Rockaway Union Free School District – Purchasing (2015M-253)
… Purpose of Audit The purpose of our audit was to review the District’s practices and procedures used to purchase goods … July 31, 2015. Background The East Rockaway Union Free School District is located in the Town of Hempstead in Nassau …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/east-rockaway-union-free-school-district-purchasing-2015m-253Island Park Union Free School District – Information Technology Asset Management (2016M-270)
… Purpose of Audit The purpose of our audit was to determine if the District established adequate controls … physical IT inventory count, immediately identify or tag IT assets as District property upon receipt or … has control over assets for their life cycle. Implement a policy that requires District officials to conduct annual …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/31/island-park-union-free-school-district-information-technology-assetPearl River Union Free School District – Fixed Assets (2022M-126)
… Findings District officials did not properly monitor and account for 70 percent of fixed assets reviewed totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/pearl-river-union-free-school-district-fixed-assets-2022m-126Irvington Union Free School District – Fixed Assets (2022M-89)
… (District) officials properly monitored and accounted for fixed assets. Key Findings District officials did not properly monitor and account for 63 percent of the 105 fixed assets reviewed that cost … of without Board authorization. The assets included kitchen appliances, exercise equipment and a floor cleaning …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/irvington-union-free-school-district-fixed-assets-2022m-89Silver Creek Central School District – Financial Management (2022M-153)
Determine whether the Silver Creek Central School District (District) Board of Education (Board) and District officials properly managed fund balance and reserves.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/silver-creek-central-school-district-2022-153.pdfTuckahoe Common School District – Purchasing (2013M-158)
… of Audit The purpose of our audit was to examine the District’s controls over purchasing for the period July 1, … 2011, to February 28, 2013. Background The Tuckahoe Common School District is located in Suffolk County in the Town of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/08/tuckahoe-common-school-district-purchasing-2013m-158Former Avon Police Chief Pleads Guilty to Stealing Federal Funds
… Trini E. Ross announced today that that Joseph Geer, 40, of Caledonia, NY, pleaded guilty before Chief U.S. District … U.S. Attorney Nicholas M. Testani, who is handling the case, stated that in 2022, the Avon Central School District and the Village of Avon entered into a School …
https://www.osc.ny.gov/press/releases/2025/02/former-avon-police-chief-pleads-guilty-stealing-federal-fundsCost-Saving Ideas: School District Auditing – Internal Auditor
… Responsibilities and Resources Updated 2016 … CostSaving Ideas School District Auditing Internal Auditor …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-internal-auditorRockville 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.pdfBatavia City School District – Information Technology Equipment Inventory (2022M-74)
… and paid approximately $17,000 in annual service fees in the 2021-22 fiscal year for missing devices. Key … list and perform an annual physical inventory. Reconcile the BOCES-owned inventory list and remove and/or return …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/batavia-city-school-district-information-technology-equipment-inventorySouth Orangetown Central School District – Network User Accounts (2022M-24)
… user accounts to determine if they are needed Disable 30 of the 3,675 network user accounts that were no longer …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/south-orangetown-central-school-district-network-user-accounts-2022m-24South Country Central School District – Procurement (2013M-91)
… of Audit The purpose of our audit was to examine the District’s controls over procurement for the period July 1, … to January 31, 2013. Background The South Country Central School District (District) is located in Suffolk County in …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/south-country-central-school-district-procurement-2013m-91Bradford Central School District – Online Banking (2022M-102)
Determine whether the Bradford Central School District District officials ensured online banking transactions were appropriate and secure
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/bradford-central-school-district-online-banking-2022m-102