Search
Westmoreland Central School District – Financial Condition (2014M-283)
… District is located in the Towns of Vernon, Westmoreland and Whitestown and the City of Rome in Oneida County and has approximately 950 students and 145 employees. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/westmoreland-central-school-district-financial-condition-2014m-283Jasper-Troupsburg Central School District – Emergency Drills (2025M-79)
… [read complete report – pdf] Audit Objective Did Jasper-Troupsburg Central … School District (District) officials properly conduct and report emergency drills? Audit Period July 1, 2023 – June 24, … and contributing to being prepared for emergencies. The report includes four recommendations that, if implemented, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/jasper-troupsburg-central-school-district-emergency-drills-2025m-79West Irondequoit Central School District – Emergency Drills (2025M-85)
… and evacuation sites. Evacuation is used in response to various building emergencies such as fire, gas leak, roof … Lockdown drills practice the essential steps necessary to lockdown in an emergency. Bus drills are conducted to … parents in advance of building drills, parents may not have sufficient information to ask questions about procedures …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/07/west-irondequoit-central-school-district-emergency-drills-2025m-85Newark Valley Central School District – Financial Management (2016M
… 2015. Background The Newark Valley Central School District is located in the Towns of Maine and Nanticoke in Broome … operates three schools with approximately 1,250 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/newark-valley-central-school-district-financial-management-2016mEast Islip Union Free School District – Financial Condition (2015M-283)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … totaling $1.7 million or resolutions that included the intent or funding levels for three reserves totaling $4.1 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/29/east-islip-union-free-school-district-financial-condition-2015m-283Depew Union Free School District – Financial Condition (2016M-229)
Depew Union Free School District Financial Condition 2016M229
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/depew-union-free-school-district-financial-condition-2016m-229West Hempstead Union Free School District – Financial Condition (2016M-116)
… Background The West Hempstead Union Free School District is located in the Town of Hempstead in Nassau County. The … operates five schools with approximately 2,120 students, is governed by a seven-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/18/west-hempstead-union-free-school-district-financial-condition-2016m-116Bemus Point Central School District – Reserve Funds (2014M-281)
… The Bemus Point Central School District is located in the Towns of Ellery, Ellicott and Gerry in Chautauqua County. The District, which is governed by an … restricted reserve fund amount should be included in the District’s unrestricted fund balance, which would then …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/bemus-point-central-school-district-reserve-funds-2014m-281Auditing Travel/Conference Claims – Travel and Conference Expense Management
… is required by law and is an essential internal control for ensuring that travel policy requirements are consistently … The auditing body or official 9 should be looking for completeness, accuracy and original documentation. The … and attendees, etc.)? Are original receipts attached for all expenses that are being sought for reimbursement? …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/auditing-travelconference-claimsAllegany-Limestone Central School District – Reserve Funds and Fixed Assets (2013M-228)
… review District official’s internal controls over reserve funds and movable fixed assets for the period July 1, 2011 … The Board failed to adopt a formalized plan for reserve funds that included the intent, funding levels and use of such funds. As of June 30, 2013, the District had more than $2 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/allegany-limestone-central-school-district-reserve-funds-and-fixed-assetsPlainview-Old Bethpage Central School District - Retiree Health Insurance (2018M-148)
… - pdf] Audit Objective Determine whether the District is paying health insurance premiums for deceased retirees or …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/21/plainview-old-bethpage-central-school-district-retiree-health-insuranceState Comptroller DiNapoli Releases Municipal & School Audits
… the district had an increased risk of unauthorized access to and use of the network. In addition to sensitive IT … needs indicated the district would need $2.7 million to replace these items over the next five years. Without written … plans, officials did not determine, among other things: how the construction and replacements would be funded long …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-municipal-school-auditsShoreham-Wading River Central School District – Capital Assets (2025M-23)
… this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as set forth in Article 3 of … by the end of the next fiscal year. For more information on preparing and filing your CAP, please refer to our …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/08/shoreham-wading-river-central-school-district-capital-assets-2025m-23Holland Patent Central School District – Access to the Student Information System (2016M-326)
… Purpose of Audit The purpose of our audit was to determine if District officials adequately safeguarded … personal, private and sensitive information (PPSI) in the student information system (SIS) for the period July 1, 2015 … and identities, and viewing PPSI. The SIS allows users to assume other users’ accounts and identities. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/holland-patent-central-school-district-access-student-information-systemTiconderoga Central School District – Transportation State Aid and Extra-Classroom Activity Funds (2017M-182)
… bus acquisitions and to determine whether extra-classroom activity funds were adequately safeguarded and cash receipts … of State aid documentation. Ensure that extra-classroom activity collections are properly supported and promptly … District Transportation State Aid and ExtraClassroom Activity Funds 2017M182 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/ticonderoga-central-school-district-transportation-state-aid-and-extraNorth Warren Central School District – Financial Condition Management (2017M-197)
… The North Warren Central School District is located in Warren and Essex counties. The District has approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/north-warren-central-school-district-financial-condition-management-2017mWells Central School District – Financial Condition Management (2017M-70)
… officials effectively managed general fund balance for the period July 1, 2013 through November 30, 2016. … governed by a Board of Education. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $5.7 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/wells-central-school-district-financial-condition-management-2017m-70Shoreham-Wading River Central School District – Financial Management (2017M-75)
… The Shoreham-Wading River Central School District is located in the Towns of Brookhaven and Riverhead, Suffolk County. The District, which is governed by an elected seven-member Board of Education, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/16/shoreham-wading-river-central-school-district-financial-management-2017mEastport-South Manor Central School District – Financial Software User Access (2014M-379)
… Brookhaven, Riverhead and Southampton in Suffolk County, is governed by a seven-member Board of Education. The … as a financial system administrator even though she is not independent of the financial recordkeeping functions, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/20/eastport-south-manor-central-school-district-financial-software-userCopiague Union Free School District – Check Signing (2015M-181)
… was to examine the District’s check signing procedures for the period July 1, 2013 through April 30, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year are approximately $112.5 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/copiague-union-free-school-district-check-signing-2015m-181