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East Bloomfield Central School District - Network and Financial Software Access Controls (2022M-68)
… School District (District) officials ensured network and financial software access controls were adequate to protect District information technology (IT) systems and data. Key Findings District officials did not ensure that network and financial software access controls were adequate to …
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)
… School District (District) Board of Education (Board) and District officials properly managed fund balance. Key Findings The Board and District officials did not properly manage the District’s … they levied more taxes than needed to fund operations and were not transparent with taxpayers. The Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/lyme-central-school-district-financial-management-2024m-87Oppenheim-Ephratah-St. Johnsville Central School District – Financial Management and Fuel Inventory (2017M-240)
… thoroughly investigate variances between fuel records and tank readings. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/oppenheim-ephratah-st-johnsville-central-school-district-financialState Comptroller DiNapoli Releases Municipal & School Audits
… (with board-authorized budgets totaling $20.8 million) to ensure that costs were kept within the authorized budget. … when paid. In addition, board members did not know what their claims audit responsibilities were, nor did they take training to learn what their claims audit responsibilities were. …
https://www.osc.ny.gov/press/releases/2023/08/state-comptroller-dinapoli-releases-municipal-school-auditsWashingtonville Central School District – Financial Condition (2017M-129)
… and part of the Towns of Cornwall, Hamptonburgh and New Windsor in Orange County. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/washingtonville-central-school-district-financial-condition-2017m-129Tonawanda City School District – Financial Management (2016M-370)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/03/tonawanda-city-school-district-financial-management-2016m-370Newfane Central School District – Financial Condition (2015M-307)
… audit was to evaluate the District’s financial condition for the period July 1, 2011 through September 17, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $33.6 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/newfane-central-school-district-financial-condition-2015m-307Nanuet Union Free School District – Payroll (2015M-287)
… 1, 2014 through July 27, 2015. Background The Nanuet Union Free School District is located in the Town of Clarkstown in … Nanuet Union Free School District Payroll 2015M287 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/nanuet-union-free-school-district-payroll-2015m-287Rome City School District – Financial Management (2015M-215)
… July 1, 2013 through January 31, 2015. Background The Rome City School District is located in the City of Rome and the Towns of Annsville, Lee, Verona and Western in … Rome City School District Financial Management 2015M215 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/rome-city-school-district-financial-management-2015m-215Iroquois Central School District – Financial Condition (2014M-22)
… located in the Towns of Aurora, Elma, Lancaster, Marilla and Wales in Erie County and the Town of Bennington in Wyoming County. The District is governed by an elected seven-member Board of Education and operates six schools, with approximately 2,900 students. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/iroquois-central-school-district-financial-condition-2014m-22Hudson City School District – Grant Administration (2013M-324)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over grant administration for the period July 1, 2011 through May 6, 2013. Background The Hudson City School District is located in Columbia …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/hudson-city-school-district-grant-administration-2013m-324Hauppauge Union Free School District – Overtime (2016M-70)
… A security guard worked 33.5 overtime hours for video room coverage, which may have been able to be incorporated into … work shifts can be rearranged to incorporate video room coverage into a regular workday. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/hauppauge-union-free-school-district-overtime-2016m-70Iroquois Central School District - Financial Management (2018M-102)
… Iroquois Central School District Financial Management 2018M102 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/iroquois-central-school-district-financial-management-2018m-102Moriah Central School District - Cash Management (2019M-65)
… interest earnings were maximized. Had officials invested idle funds in a financial institution with higher available … that estimate available funds for investment. Ensure idle funds are invested in a manner, within legal limits, to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/moriah-central-school-district-cash-management-2019m-65North Babylon Union Free School District – Financial Condition (2016M-32)
… in the reserves. The District maintained balances in two reserves that were excessive. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/north-babylon-union-free-school-district-financial-condition-2016m-32Williamson Central School District – Procurement of Professional Services (2016M-55)
… District is located in the Towns of Ontario, Marion, Sodus and Williamson in Wayne County. The District, which operates … $22 million. Key Findings The purchasing policy and regulations do not provide guidance for seeking … $5,000. Key Recommendations Revise the procurement policy and amend District regulations to provide guidance for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/williamson-central-school-district-procurement-professional-servicesNanuet Union Free School District – Network User Accounts and Information Technology Contingency Plan (2022M-135)
… IT contingency plan to minimize the risk of data loss or prevent a serious interruption of services. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/09/nanuet-union-free-school-district-network-user-accounts-and-informationSouth Seneca Central School District – Financial Management (2015M-255)
… July 1, 2010 through September 10, 2015. Background The South Seneca Central School District is located in the Towns … South Seneca Central School District Financial Management …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/south-seneca-central-school-district-financial-management-2015m-255Saratoga Springs City School District – Fund Balance (2016M-99)
Saratoga Springs City School District Fund Balance 2016M99
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/saratoga-springs-city-school-district-fund-balance-2016m-99East Bloomfield Central School District – Online Banking (2016M-14)
… of Bristol, Canandaigua, East Bloomfield, Richmond, Victor and West Bloomfield in Ontario County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/east-bloomfield-central-school-district-online-banking-2016m-14