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Pearl River Union Free School District – Competitive Procurement (2015M-363)
… The Pearl River Union Free School District is located in the Town of Orangetown, in Rockland County. The District, which operates five schools … $63 million. Key Findings Written procedures were not in place to monitor and enforce compliance with the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/pearl-river-union-free-school-district-competitive-procurement-2015m-363Tompkins-Seneca-Tioga Board of Cooperative Educational Services – Energy Performance Contract (2015M-315)
… Background The Tompkins-Seneca-Tioga BOCES is located in Tompkins County and is an association of nine component … the four year construction period that were not included in the original contract. We project BOCES will realize an additional $112,000 in reduced energy consumption costs over the EPC’s life. Key …
https://www.osc.ny.gov/local-government/audits/boces/2016/03/04/tompkins-seneca-tioga-board-cooperative-educational-services-energy-performanceRondout Valley Central School District – Financial Management (2015M-296)
… Background The Rondout Valley Central School District is located in the Towns of Marbletown, Rochester, Rosendale … operates five schools with approximately 2,000 students, is governed by an elected nine-member Board of Education. … in the appropriation of unrestricted fund balance that is not actually needed to fund District operations. … Rondout …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/rondout-valley-central-school-district-financial-management-2015m-296Weedsport Central School District – Payroll (2021M-179)
… the Treasurer’s and his 2021-22 salaries, which resulted in their salaries being overstated by $550 and $590. District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/weedsport-central-school-district-payroll-2021m-179South Mountain Hickory Common School District – Financial Management (2022M-49)
… or $53,000. Allowed surplus fund balance as a percentage of the next year’s appropriations to exceed the 4 percent …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/south-mountain-hickory-common-school-district-financial-management-2022mWestbury Water District – Purchasing (2015M-261)
… of Audit The purpose of our audit was to evaluate the District’s purchasing practices for the period January 1, … 2014 through March 31, 2015. Background The Westbury Water District is located in the Town of North Hempstead in Nassau …
https://www.osc.ny.gov/local-government/audits/district/2016/01/29/westbury-water-district-purchasing-2015m-261Carle Place Union Free School District – Network User Account Controls (2022M-121)
… adequate controls over network user accounts. As a result, the District has an increased risk of unauthorized …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/carle-place-union-free-school-district-network-user-account-controlsCato-Meridian Central School District – Salaries, Wages and Leave Benefits (2021M-173)
… and wage payments were disbursed without authorization. For four of nine employees that had separation payments, … Key Recommendations Develop and implement procedures for monitoring salary and wage payments. Seek recovery of any …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/cato-meridian-central-school-district-salaries-wages-and-leave-benefitsUnadilla Valley Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-37)
… Objective Determine whether the Unadilla Valley Central School District (District) used District resources to provide the … provide mental health training as required to any staff for the 2020-21 school year by September 15, 2020. None of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/unadilla-valley-central-school-district-mental-health-training-componentSchalmont Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-35)
… provide mental health training as required to all staff for the 2020-21 school year by September 15, 2020. Eighteen … address recognition of the warning signs, whom to turn to for assistance, and how to access appropriate services. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/schalmont-central-school-district-mental-health-training-component-newDover Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-27)
… Audit Objective Determine whether the Dover Union Free School District (District) used District resources to provide the … did not provide mental health training to any staff for the 2020-21 school year by September 15, 2020 as required …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/dover-union-free-school-district-mental-health-training-component-newEden Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-28)
… did not provide mental health training to any staff for the 2020-21 school year by September 15, 2020 as required … address recognition of the warning signs, whom to turn to for assistance, and how to access appropriate services. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/eden-central-school-district-mental-health-training-component-new-yorkWellsville Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-39)
… ] Audit Objective Determine whether the Wellsville Central School District (District) used District resources to provide the … did not provide mental health training to any staff for the 2020-21 school year by September 15, 2020 as required …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/wellsville-central-school-district-mental-health-training-component-newWaverly Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-38)
… ] Audit Objective Determine whether the Waverly Central School District (District) used District resources to provide the … provide mental health training as required to any staff for the 2020-21 school year by September 15, 2020 because …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/waverly-central-school-district-mental-health-training-component-new-yorkLaurens Fire District – Financial Activities (2021M-43)
… adequate mitigating controls. The Board did not contract for an independent audit of its 2019 records, as required by law, or provide for an annual audit of the Treasurer’s records. As of June …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/02/laurens-fire-district-financial-activities-2021m-43State Comptroller DiNapoli Releases School District Audits
… properly audited and approved, adequately supported and for valid district purposes. The claims auditor did not audit … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-district-audits-0Mount Pleasant Central School District – Information Technology User Accounts (2021M-31)
… - pdf ] Audit Objective Determine whether Mount Pleasant Central School District (District) officials established … corrective action. … Determine whether Mount Pleasant Central School District District officials established …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/16/mount-pleasant-central-school-district-information-technology-userTown of Brasher – Spending of Casino Compact Money (2013M-131)
… purpose of our audit was to review the Town’s spending of casino compact moneys for the period January 1, 2010, to … $2.1 million. Key Findings The Board generally expended casino compact revenue during our audit period in accordance …
https://www.osc.ny.gov/local-government/audits/town/2013/07/26/town-brasher-spending-casino-compact-money-2013m-131Pocatello Fire District – Board Oversight and Treasurer’s Records and Reports (2016M-301)
… of our audit was to examine the internal controls over the District’s financial operations for the period January 1, … 2015 through May 25, 2016. Background The Pocatello Fire District is a district corporation of the State, distinct and …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/13/pocatello-fire-district-board-oversight-and-treasurers-records-and-reportsVillage of Dering Harbor – Payroll (2020M-78)
… Board of Trustees (Board) developed adequate controls over payroll and employee benefits payments. Key Findings The Board did not establish adequate controls over payroll and employee benefits payments. The Board did not … Board of Trustees Board developed adequate controls over payroll and employee benefits payments …
https://www.osc.ny.gov/local-government/audits/village/2021/01/08/village-dering-harbor-payroll-2020m-78