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Hewlett-Woodmere Union Free School District – Financial Condition (2016M-402)
HewlettWoodmere Union Free School District Financial Condition 2016M402
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/hewlett-woodmere-union-free-school-district-financial-condition-2016m-402North Collins Central School District – Financial Management (2016M-189)
… The North Collins Central School District is located in the Towns of North Collins, Collins, Concord, Brant, Eden and Evans in Erie County. The District, which operates two schools with … or ensure that fund balance and reserves were managed in accordance with statutes. The District used a contingency …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-collins-central-school-district-financial-management-2016m-189Saranac Central School District – Payroll (2015M-298)
… Purpose of Audit The purpose of our audit was to evaluate the District’s payroll … or salaries to be paid; making changes to employees’ pay rates, withholdings and deductions and having access to … actual hours or days worked and Board-authorized hourly rates or annual salaries. Key Recommendations District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/saranac-central-school-district-payroll-2015m-298Lansingburgh Central School District – Purchasing (2017M-173)
… Purpose of Audit The purpose of our audit was to determine whether purchase orders were independently … the ability to submit requisitions, creating a situation where purchases could be requested, approved and received by … same individual. Key Recommendation The Superintendent, or someone in a position of authority over the Treasurer, should …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/17/lansingburgh-central-school-district-purchasing-2017m-173Clinton Central School District – Payroll (2017M-252)
… Purpose of Audit The purpose of our audit was to determine whether employee salaries and wages were … and paid gross salaries and wages. The Head Custodian did not sign custodial employees’ time records as evidence of his …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/26/clinton-central-school-district-payroll-2017m-252State Comptroller DiNapoli Releases Municipal & School Audits
… without obtaining competitive bids and did not obtain quotes or request proposals in accordance with district … investments and did not formally solicit interest rate quotes or consider other legally permissible investment …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-auditsFrontier Central School District - Procurement of Professional Services (2018M-98)
… Review and update the purchasing policy and procedures to ensure they include detailed guidance for procuring … agreed with our recommendation and indicated they planned to initiate corrective action. … Frontier Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/frontier-central-school-district-procurement-professional-services-2018mState Comptroller DiNapoli Releases Municipal & School Audits
… $2.7 million were not submitted to SED, as required. In addition, six change orders totaling $155,173 were … were approved and had no explanation for the difference in the amount received. Village of Port Dickinson – Capital … to provide assurance employees received accurate pay. In addition, the treasurer paid 49 claims totaling $258,182 …
https://www.osc.ny.gov/press/releases/2023/08/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli: Syracuse City School District Teacher Pleads Guilty in Time Theft Scheme
… announced today that Jason Cecile of the Syracuse City School District’s (SCSD) After-School Twilight Program … recovery program located within Syracuse’s Henninger High School for students in need of support in order to … time sheets that stated they were at work. Cecile was arrested in May of 2021 along with SCSD teachers Nicole …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-syracuse-city-school-district-teacher-pleads-guilty-time-theft-schemeWilson Central School District - Financial Management (2022M-22)
… pdf] Audit Objective Determine whether the Wilson Central School District (District) Board of Education (Board) and District … corrective action. … Determine whether the Wilson Central School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wilson-central-school-district-financial-management-2022m-22Owego-Apalachin Central School District – Special Education Services and Medicaid Reimbursements (2020M-21)
… these students did not receive 1,057 (39 percent) required physical therapy, speech therapy, occupational therapy and counseling sessions. Five …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/18/owego-apalachin-central-school-district-special-education-services-andNorth Babylon Union Free School District – Online Banking (2023M-156)
… online banking to ensure these transactions are secure. In addition to sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/north-babylon-union-free-school-district-online-banking-2023m-156Farmingdale Union Free School District – Payroll (2024M-22)
… overtime work, including routine job duties and planned events, without written preapproval. Did not budget for …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/28/farmingdale-union-free-school-district-payroll-2024m-22Liberty Central School District – Information Technology (2022M-73)
… computerized data from unauthorized use, access and loss. In addition to sensitive IT control weaknesses that were … the IT contingency plan was kept up to date. As a result, in the event of a cyberattack or disaster, officials may not …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/liberty-central-school-district-information-technology-2022m-73Mount Pleasant Blythedale Union Free School District – Procurement (2022M-86)
… officials did not: Revise the purchasing policies to include sufficient guidelines for the procurement of professional services. Periodically use competition to procure services from professional service providers. The … officials do not seek competition, there is less assurance to taxpayers that procurements were made in the most prudent …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/28/mount-pleasant-blythedale-union-free-school-district-procurement-2022m-86Eden Central School District – Capital Project Management (2024M-83)
… in the project proposition or subsequently communicated to voters. As a result, voters were not afforded the opportunity to approve or reject the additional work. Officials did not … $1.4 million, and officials did not submit change orders to the New York State Education Department (SED) in a timely …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/eden-central-school-district-capital-project-management-2024m-83New Suffolk Common School District – Selected Financial Operations (2013M-197)
… Purpose of Audit The purpose of our audit was to evaluate selected District financial operations for the … funds within the allowed legal limits. Develop a plan to budget for moneys needed that does not increase the tax levy to a rate that is higher than necessary. Develop a plan to …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/new-suffolk-common-school-district-selected-financial-operations-2013mAttica Central School District – Financial Management (2016M-127)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices and … than $1.7 million of surplus funds from the general fund to the debt service fund from July 1, 2010 through June 30, 2013 to reduce the general fund’s unrestricted fund balance to be …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/attica-central-school-district-financial-management-2016m-127Waverly Central School District – Financial Condition (2013M-148)
… to finance operations in order to keep the real property tax levies at amounts the Board considered to be reasonable. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/waverly-central-school-district-financial-condition-2013m-148Marathon Central School District – Fund Balances (2017M-280)
… period July 1, 2016 through June 30, 2017. Background The Marathon Central School District serves seven towns in … statutes in a manner that benefits District residents. … Marathon Central School District Fund Balances 2017M280 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/marathon-central-school-district-fund-balances-2017m-280