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Niskayuna Central School District – Financial Condition (2012M-218)
… audit was to examine the District’s financial condition for the period July 1, 2010, to March 31, 2012. Background The Niskayuna Central … seven elected members. The District’s expenditures for the 2011-12 fiscal year were approximately $73.7 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/01/niskayuna-central-school-district-financial-condition-2012m-218Byron-Bergen Central School District - Procurement (2018M-157)
… use competitive methods to procure goods and services. Key Finding District officials made 40 purchases, of 77 … price quotes as required by the purchasing policy. Key Recommendation Ensure that officials obtain the necessary number of competitive quotes as required by the purchasing …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/02/byron-bergen-central-school-district-procurement-2018m-157Milford Central School District – Fund Balance Management (2022M-94)
Determine whether the Milford Central School District (District) Board of Education (Board) and District officials properly managed fund balance in accordance with statute.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/milford-2022-94.pdfHolley Central School District – Financial Condition (2013M-342
… to examine the District’s financial management practices for the period July 1, 2008 through October 21, 2013. … elected members. The District’s budgeted appropriations for the 2013-14 fiscal year total $23 million. Key Findings For the last five fiscal years ending June 30, 2013, the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/holley-central-school-district-financial-condition-2013m-342Rockville Centre Union Free School District – Information Technology (2023M-140)
… that a user’s Internet browsing exposes the District to malicious software that may compromise data … is increased. Fifteen network users (41 percent) did not have signed forms acknowledging they received and reviewed … This diminishes accountability and the District’s ability to protect District computers and the data contained therein. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/rockville-centre-union-free-school-district-information-technology-2023mFriendship Central School District – Fund Balance and Reserves (2022M-55)
… Adopt budgets that include reasonable estimates for appropriations, appropriated fund balance and reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/friendship-central-school-district-fund-balance-and-reserves-2022m-55Floral Park-Bellerose Union Free School District – Financial Management (2013M-359)
… of Audit The purpose of our audit was to examine the District’s financial management for the period July 1, 2011 … 30, 2013. Background The Floral Park-Bellerose Union Free School District is located in the Village of Floral Park in …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/14/floral-park-bellerose-union-free-school-district-financial-managementNorth Merrick Union Free School District – Treasurer’s Duties (2013M-366)
… The District Clerk was inappropriately authorized to sign checks in the Treasurer’s absence and, in fact, signed … Treasurer. The District authorized the District Clerk to sign checks in the Treasurer’s absence. However, Education … discontinue the practice of allowing the District Clerk to sign District checks as the primary, and sole, signatory. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/north-merrick-union-free-school-district-treasurers-duties-2013m-366Glen Cove City School District – Portable Electronic Devices and Conflict of Interest (2016M-285)
… There was no written policy for notifying the IT office of new hires, keeping track of equipment assigned to employees and collecting equipment when an employee leaves District employment. The District’s inventory of portable electronic devices lacked key information, such as date inventoried and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/glen-cove-city-school-district-portable-electronic-devices-and-conflictSherburne-Earlville Central School District – Financial Management (2024M-61)
… did not adopt a reserve policy to define its rationale for establishing reserve funds, maximum targeted funding …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-financial-management-2024m-61Compliance With Special Education Regulations for the Provision of Services
… Objective To determine if the New York City Department of Education (DOE) arranged for eligible students to be placed in special education … IEPs in a timely manner. State Regulations do not define how long this should take. A report issued in August 2019 by …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/compliance-special-education-regulations-provision-servicesHawthorne Cedar Knolls Union Free School District – Financial Condition (2023M-4)
… budgets, they did not develop a multiyear financial plan for the District. Key Recommendations Develop a plan to …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/hawthorne-cedar-knolls-union-free-school-district-financial-conditionBrighton Central School District – IT Asset Management (S9-22-6)
… percent of the sampled assets were not properly accounted for. Specifically: Three iPads costing approximately $1,260 … and officials did not adopt a comprehensive written policy for IT equipment inventory. Key Recommendations Maintain …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/brighton-central-school-district-it-asset-management-s9-22-6Ogdensburg City School District – Payroll (2016M-250)
… Purpose of Audit The purpose of our audit was to evaluate the District's payroll procedures for the period … all aspects of payroll transactions. If it is not feasible to adequately segregate these duties, District officials … independent employee also should compare payroll registers to source documents. … Ogdensburg City School District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/ogdensburg-city-school-district-payroll-2016m-250Weedsport Central School District – Financial Management (2016M-94)
… The Weedsport Central School District is located in the Towns of Brutus, Cato, Conquest, Mentz, Sennett and Throop in Cayuga County. The District, which operates two schools … Key Findings District officials acknowledged the decline in unrestricted fund balance and developed a plan to increase …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/weedsport-central-school-district-financial-management-2016m-94Wayne Central School District – Financial Management (2012M-229)
… audit was to evaluate the District’s financial operations for the period July 1, 2009, to April 30, 2012. Background … nine elected members. The District’s budgeted expenditures for the 2011-12 fiscal year are $41.3 million, which are … created fake encumbrances (by at least $3.1 million for the 2009-10 and 2010-11 years); and transferred …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/wayne-central-school-district-financial-management-2012m-229Broadalbin-Perth Central School District – Health Insurance Buyouts and Separation Payments (2014M-146)
… Purpose of Audit The purpose of our audit was to examine the adequacy and support for the … 2012 through February 28, 2014. Background The Broadalbin-Perth Central School District is located in the Towns of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/15/broadalbin-perth-central-school-district-health-insurance-buyouts-andEvans-Brant Central School District – Travel Expenditures and Reimbursements (2014M-194)
… The Evans-Brant Central School District is located in the Towns of Brant, Eden and Evans in Erie County. The District, which is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/03/evans-brant-central-school-district-travel-expenditures-andShenendehowa Central School District – Claims Processing (2016M-137)
… The Shenendehowa Central School District is located in the Towns of Clifton Park, Halfmoon, Ballston, Malta, Stillwater and Waterford in Saratoga County. The District, which operates 13 schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/shenendehowa-central-school-district-claims-processing-2016m-137Johnson City Central School District – Financial Condition (2015M-204)
… period July 1, 2013 through March 10, 2015. Background The Johnson City School District is located in the Village of Johnson City and the Towns of Union, Maine, Chenango and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/31/johnson-city-central-school-district-financial-condition-2015m-204