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East Islip Union Free School District – Financial Condition (2015M-283)

… The East Islip Union Free School District is located in the Town of Islip in Suffolk County. The District, which operates six schools …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/29/east-islip-union-free-school-district-financial-condition-2015m-283

Depew Union Free School District – Financial Condition (2016M-229)

… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … the adopted budgets and allowed unrestricted fund balance to exceed the statutory limit. Key Recommendation Develop … in compliance with the statutory limit and develop a plan to use excess funds in a manner that benefits residents. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/depew-union-free-school-district-financial-condition-2016m-229

West Hempstead Union Free School District – Financial Condition (2016M-116)

… audit was to evaluate the District’s financial condition for the period July 1, 2014 through February 29, 2016. … a seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $59.5 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/18/west-hempstead-union-free-school-district-financial-condition-2016m-116

Bemus Point Central School District – Reserve Funds (2014M-281)

… Purpose of Audit The purpose of our audit was to evaluate the District’s reservation of fund balance for the period July 1, 2009 through August …

https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/bemus-point-central-school-district-reserve-funds-2014m-281

Canastota Central School District – Payroll (2016M-56)

… School District is located in the Towns of Fenner, Lenox, Lincoln, Smithfield and Sullivan in Madison County. The …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/canastota-central-school-district-payroll-2016m-56

Sag Harbor Union Free School District – Claims Auditing (2022M-174)

… and approved before payment, the claims auditor did not ensure claims were supported . We reviewed 208 invoices totaling $1.3 million to determine whether an adequate claims audit was performed … Perform a thorough, deliberate and independent audit in accordance with the Board policies. Ensure purchases are …

https://www.osc.ny.gov/local-government/audits/school-district/2023/02/03/sag-harbor-union-free-school-district-claims-auditing-2022m-174

Eden Central School District – Payroll (2017M-11)

… Purpose of Audit The purpose of our audit was to evaluate the accuracy of payroll payments for the period … year total $27.4 million. Key Findings The Board has not established a comprehensive payroll policy and District officials have not updated existing written payroll procedures since …

https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/eden-central-school-district-payroll-2017m-11

State Comptroller DiNapoli Releases Municipal & School Audits

… and planned to construct a multimillion-dollar fire station but did not develop a detailed written financial plan … and district officials also did not develop a written vehicle and equipment replacement plan, and three board … totaling $847,113, the board chair’s original estimated vehicle and equipment replacement needs indicated the …

https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-municipal-school-audits

Shoreham-Wading River Central School District – Capital Assets (2025M-23)

… than one year. It can include everything from furniture, computer equipment, vehicles and machinery to buildings and … inventory duties among employees, and officials did not monitor the work of those who performed these duties. For …

https://www.osc.ny.gov/local-government/audits/school-district/2025/08/08/shoreham-wading-river-central-school-district-capital-assets-2025m-23

Holland Patent Central School District – Access to the Student Information System (2016M-326)

… personal, private and sensitive information (PPSI) in the student information system (SIS) for the period July … is located in the Towns of Deerfield, Floyd, Marcy, Remsen, Steuben, Trenton and Western in Oneida County and the … to those individuals that have a job-related need for this function and monitor for inappropriate activity. …

https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/holland-patent-central-school-district-access-student-information-system

Ticonderoga Central School District – Transportation State Aid and Extra-Classroom Activity Funds (2017M-182)

… of our audit was to determine whether the District applied for all entitled transportation State aid for new bus acquisitions and to determine whether … cash receipts and disbursements were properly accounted for during the period July 1, 2015 through April 30, 2017. …

https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/ticonderoga-central-school-district-transportation-state-aid-and-extra

North Warren Central School District – Financial Condition Management (2017M-197)

… period July 1, 2013 through May 31, 2017. Background The North Warren Central School District is located in Warren and … North Warren Central School District Financial Condition …

https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/north-warren-central-school-district-financial-condition-management-2017m

Wells Central School District – Financial Condition Management (2017M-70)

… Background The Wells Central School District is located in the Towns of Arietta, Lake Pleasant, Hope and Wells in Hamilton County. The District, which has approximately 150 …

https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/wells-central-school-district-financial-condition-management-2017m-70

Shoreham-Wading River Central School District – Financial Management (2017M-75)

… Shoreham-Wading River Central School District is located in the Towns of Brookhaven and Riverhead, Suffolk County. The … estimates of appropriations and the use of fund balance in the annual budget. Discontinue the practice of adopting budgets that result in the appropriation of unassigned fund balance and reserves …

https://www.osc.ny.gov/local-government/audits/school-district/2017/06/16/shoreham-wading-river-central-school-district-financial-management-2017m

Eastport-South Manor Central School District – Financial Software User Access (2014M-379)

… outlining how user access rights should be established or modified. District officials designated the Assistant …

https://www.osc.ny.gov/local-government/audits/school-district/2015/03/20/eastport-south-manor-central-school-district-financial-software-user

Copiague Union Free School District – Check Signing (2015M-181)

… The purpose of our audit was to examine the District’s check signing procedures for the period July 1, 2013 through … approximately $112.5 million. Key Findings The District’s check signature policy permits any one of the Board … payroll checks. Key Recommendations Amend the District’s check signature policy to require the Treasurer to sign all …

https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/copiague-union-free-school-district-check-signing-2015m-181

Port Byron Central School District – Financial Condition (2014M-71)

… The Port Byron Central School District is located in the Village of Port Byron and the Towns of Mentz, Montezuma, Conquest, Throop and Brutus in Cayuga County and the Town of Savannah in Wayne County. The District, which is governed by an …

https://www.osc.ny.gov/local-government/audits/school-district/2014/07/03/port-byron-central-school-district-financial-condition-2014m-71

Scarsdale Union Free School District – Overtime (2022M-105)

… complete report – pdf] Audit Objective Determine whether the Scarsdale Union Free School District (District) officials … was accurate. Had officials established adequate controls, the District’s overtime costs may have been reduced by at … for supervisory review of hours worked to ensure the accuracy of overtime charges. Adopt policies and …

https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/scarsdale-union-free-school-district-overtime-2022m-105