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East Bloomfield Central School District - Network and Financial Software Access Controls (2022M-68)
… weaknesses were communicated confidentially to officials. In addition: The District had 250 unneeded network user … and Operations had excessive administrative permissions in the financial software, which allowed them to potentially … defining roles and responsibilities for services. As a result, the roles and responsibilities of each party may …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/east-bloomfield-central-school-district-network-and-financial-softwareRed Hook Central School District – Inventories (2023M-133)
… and E-Z Pass tags, these assets could have been misused, lost and/or stolen. We found that officials did not: …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/red-hook-central-school-district-inventories-2023m-133Lyme Central School District – Financial Management (2024M-87)
… written multiyear financial and capital plans to provide a framework for developing the annual budgets and addressing …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/lyme-central-school-district-financial-management-2024m-87Stillwater Central School District – Payroll (2017M-104)
… whether District employees received only the salaries and benefits to which they were entitled for the period July … The Stillwater Central School District is located in the counties of Saratoga, Rensselaer and Washington. The District, which has approximately 1,080 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/stillwater-central-school-district-payroll-2017m-104Katonah-Lewisboro Union Free School District – Procurement of Professional Services (2016M-193)
… located in the Town of Lewisboro and parts of the Towns of Bedford, Pound Ridge and North Salem in Westchester County. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/katonah-lewisboro-union-free-school-district-procurement-professionalIsland Trees Union Free School District – Overtime (2016M-389)
… our audit was to evaluate the District’s use of overtime for the period July 1, 2015 through June 30, 2016. Background … seven-member Board of Education. Operating expenditures for the 2015-16 fiscal year totaled approximately $58.6 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/island-trees-union-free-school-district-overtime-2016m-389Arlington Central School District – Cooperative Services Computer Inventory (2015M-317)
… our audit was to review the District’s controls over the computer inventory it rents through a cooperative services … officials have established adequate controls over the computer inventory that allow computer equipment to be tracked efficiently. Key … Arlington Central School District Cooperative Services Computer Inventory 2015M317 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/arlington-central-school-district-cooperative-services-computer-inventoryValley Central School District – Financial Condition (2014M-58)
… financial condition and the Board’s budgeting practices for the period July 1, 2012 through August 5, 2013. … District is located in Orange County and is governed by a Board of Education. The District served 4,652 students … $90 million. Key Findings Fund balance has declined as a result of planned operating deficits and appropriation of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/valley-central-school-district-financial-condition-2014m-58Haverstraw-Stony Point Central School District – Financial Condition (2014M-275)
… officials closely monitored expenditures and restricted departmental budgets each year. Key Recommendation Continue …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/haverstraw-stony-point-central-school-district-financial-condition-2014mBrookhaven-Comsewogue Union Free School District – Professional Services (2015M-267)
… Purpose of Audit The purpose of our audit was to examine the District’s procurement … Union Free School District is located in the Town of Brookhaven in Suffolk County. The District, which operates … students, is governed by an elected seven-member Board of Education. General fund expenditures for the 2014-15 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/brookhaven-comsewogue-union-free-school-district-professional-servicesHighland Falls-Fort Montgomery Central School District – Network User Accounts (2021M-145)
… officials adequately managed and secured network user accounts. Key Findings The Technology Department could improve how they manage and secure network user accounts. Specifically: They did not establish … comprehensive written procedures for managing network user accounts. Forty-eight network user accounts, including …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/10/highland-falls-fort-montgomery-central-school-district-network-userSouthold Union Free School District – Claims Processing (2013M-183)
… Purpose of Audit The purpose of our audit was to examine the claims auditing process for the period July 1, 2011, to April 30, 2013. Background The Southold Union Free School … payment. Even though the claims auditor appeared to be properly auditing claims, the purchasing agent did not …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/23/southold-union-free-school-district-claims-processing-2013m-183Monticello Central School District – Budgeting (2014M-97)
… The Monticello Central School District is located in the Towns of Bethel, Fallsburgh, Forestburgh, Mamakating and Thompson in Sullivan County. The District is governed by an elected … Reduce the amount of unexpended surplus fund balance in a manner that benefits District taxpayers and ensure that the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/monticello-central-school-district-budgeting-2014m-97Discovery Charter School – Internal Controls Over Cash Disbursements (2015M-14)
… was to review internal controls over cash disbursements for the period July 1, 2013 through October 31, 2014. … approximately $3.1 million for the 2013–14 school year. Key Findings When the third-party payroll services vendor … its own fees. The Business Manager enters most adjusting journal entries and no one regularly reviews them. Key …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/05/29/discovery-charter-school-internal-controls-over-cash-disbursements-2015mNorth Merrick Union Free School District – Treasurer’s Duties (2013M-366)
… Purpose of Audit The purpose of our audit was to examine the Treasurer’s Duties for the period July 1, 2011 … North Merrick Union Free School District is located in the Town of Hempstead, Nassau County. The District is governed by … The District Clerk was inappropriately authorized to sign checks in the Treasurer’s absence and, in fact, signed …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/north-merrick-union-free-school-district-treasurers-duties-2013m-366Floral Park-Bellerose Union Free School District – Financial Management (2013M-359)
… audit was to examine the District’s financial management for the period July 1, 2011 through June 30, 2013. Background … surplus funds each year (approximately $10.3 million over a five-year period) to help finance the ensuing year’s … operations. Review the District’s fund balance and develop a plan to reduce the balance to an appropriate level. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/14/floral-park-bellerose-union-free-school-district-financial-managementRhinebeck Central School District – Extra-Classroom Activities (2017M-135)
… School District is located in the Towns of Clinton, Hyde Park, Milan, Red Hook, Rhinebeck and Stanford in Dutchess …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/rhinebeck-central-school-district-extra-classroom-activities-2017m-135Ticonderoga Central School District – Financial Condition (2013M-154)
… audit was to evaluate the District’s financial condition for the period of July 1, 2010, through December 31, 2012. … update a multiyear financial plan to provide a framework for future budgets and facilitate the District’s management …
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)
… audit was to examine the District’s financial condition for the period July 1, 2011 through July 8, 2013. Background … were consistently and significantly overestimated. As a result the District spent nearly $8 million less than budgeted over a five-year period. In addition, although the Board …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/schoharie-central-school-district-financial-condition-2013m-263Massena 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-21