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Scio Central School District – Capital Assets (2024M-45)
… maintain complete and accurate capital asset records. As a result, of the 100 capital assets with a total recorded replacement cost of approximately $113,000 … annually, the last physical inventory was conducted in 2017. The Superintendent of Schools (Superintendent) and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/03/scio-central-school-district-capital-assets-2024m-45Johnson City Central School District – Special Education Services and Medicaid Reimbursements (2021M-186)
… Audit Objective Determine whether Johnson City Central School District (District) officials ensured students received … response letter. … Determine whether Johnson City Central School District District officials ensured students received …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/johnson-city-central-school-district-special-education-services-andRandolph Academy Union Free School District – Capital Asset Inventory Records (2024M-98)
… making them more susceptible to theft without detection. In addition, capital asset inventory records also contained …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/randolph-academy-union-free-school-district-capital-asset-inventoryWantagh Union Free School District – Financial Application User Access Controls (2024M-46)
… controls over user accounts for the financial application to help prevent inappropriate access and use. Key Findings … use. We determined that the Board and District officials do not have reasonable assurance that they would be able to prevent …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/wantagh-union-free-school-district-financial-application-user-accessGreece Central School District – Procurement of Professional Services (2024M-129)
… Audit Objective Determine whether the Greece Central School District (District) Board of Education (Board) and District … corrective action. … Determine whether the Greece Central School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/31/greece-central-school-district-procurement-professional-services-2024mRoslyn Union Free School District – Information Technology Equipment Inventory Records (2024M-91)
… inventory records. The IT inventory list included at least 400 active IT devices that were missing either a … devices were properly inventoried and physically located at the District and determined that six devices totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2025/02/21/roslyn-union-free-school-district-information-technology-equipmentRoxbury Central School District – Financial Condition (2013M-207)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Roxbury Central School District is located in the Towns of Roxbury, Middletown and Gilboa in Delaware and Schoharie …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/01/roxbury-central-school-district-financial-condition-2013m-207Longwood Public Library – Bank Account Management (2015M-309)
… located in the Town of Brookhaven in Suffolk County, is a school district public library that received a provisional charter … Board of Regents in 1953 and serves the Longwood Central School District’s residents. The Library is governed by an …
https://www.osc.ny.gov/local-government/audits/library/2016/02/05/longwood-public-library-bank-account-management-2015m-309Introduction – Information Technology Contingency Planning
… has become an integral part of most local governments’ and school districts’ operations. Computer systems and electronic … for IT disruptions will prepare local government and school district personnel for the actions they must take in the …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/introductionHadley-Luzerne Central School District - Financial Management (2018M-103)
… Objective Determine whether the Board properly managed District finances by adopting realistic budgets and … on the District’s response. … HadleyLuzerne Central School District Financial Management 2018M103 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/26/hadley-luzerne-central-school-district-financial-management-2018m-103Elba Central School District - Financial Management (2018M-96)
… complete report - pdf] Audit Objective Determine whether the Board and District officials effectively managed the District’s financial condition. 1 Key Findings The Board … averaging $950,000. As a result, it did not use all of the appropriated fund balance. Taxpayers might have …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/elba-central-school-district-financial-management-2018m-96Cleveland Hill Union Free School District – Financial Condition (2013M-272)
… of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2010 to … August 12, 2013. Background The Cleveland Hill Union Free School District is located in the Town of Cheektowaga, in …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/cleveland-hill-union-free-school-district-financial-condition-2013m-272Hudson Falls Central School District - Retiree Insurance Contributions (2018M-18)
… September 2017) to determine whether contributions paid to the District were largely deposited timely and intact. We … and accurately. There were no recommendations as a result of this audit. District officials agreed with our findings. … …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/hudson-falls-central-school-district-retiree-insurance-contributionsPenn Yan Central School District – Separation Payments (2015M-258)
Penn Yan Central School District Separation Payments 2015M258
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/penn-yan-central-school-district-separation-payments-2015m-258Greenwood Lake Union Free School District – Financial Condition (2016M-40)
… two schools with approximately 870 students, is governed by an elected seven-member Board of Education. General fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greenwood-lake-union-free-school-district-financial-condition-2016m-40Ardsley Union Free School District – Reserve Funds (2015M-348)
… of Audit The purpose of our audit was to examine the District’s reserve funds for the period July 1, 2014 through October 2, 2015. Background The Ardsley Union Free School District is located in the Village of Ardsley in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/ardsley-union-free-school-district-reserve-funds-2015m-348Oversight of Smart Schools Bond Act Funds
To determine whether the State Education Department is monitoring the use of Smart Schools Bond Act funds to ensure that school districts have appropriately utilized them for their intended purpose
https://www.osc.ny.gov/state-agencies/audits/2020/06/10/oversight-smart-schools-bond-act-fundsWayland-Cohocton Central School District – Lead Testing and Reporting (2024M-118)
… Objective Determine whether Wayland-Cohocton Central School District (District) officials identified, reported and … action. … Determine whether WaylandCohocton Central School District District officials identified reported and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/17/wayland-cohocton-central-school-district-lead-testing-and-reporting-2024mCompliance With Requirements to Maintain Systems at Vendor-Supported Levels (Follow-Up)
… of implementation of the two recommendations included in our initial audit report, Compliance With Requirements to … and convenient public transportation to customers in eight counties (Monroe, Genesee, Livingston, Ontario, … of October 29, 2020, of the two recommendations included in our initial audit report. Key Finding RGRTA officials have …
https://www.osc.ny.gov/state-agencies/audits/2021/01/19/compliance-requirements-maintain-systems-vendor-supported-levels-followOpinion 91-64
… or can be reasonably anticipated that the aggregate amount to be expended for several bus transportation contracts will … Opns St Comp, 1946, p 308 is superseded. This is in reply to your inquiry regarding transportation contracts which were … threshold for purchase contracts have been awarded to the same contractor without competitive bidding. According …
https://www.osc.ny.gov/legal-opinions/opinion-91-64