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Compliance With Requirements to Maintain Systems at Vendor-Supported Levels (Follow-Up)
… availability of information. This includes requirements for ensuring systems are up to date and maintained at …
https://www.osc.ny.gov/state-agencies/audits/2021/01/19/compliance-requirements-maintain-systems-vendor-supported-levels-followLongwood 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 … Longwood Central School District’s residents. The Library is governed by an elected five-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/library/2016/02/05/longwood-public-library-bank-account-management-2015m-309Introduction – Information Technology Contingency Planning
… school district personnel for the actions they must take in the event of an incident. The goal of IT contingency …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/introductionCarthage Central School District - Financial Condition (2018M-93)
… of $5.9 million (68 percent) each year from 2014-15 to 2016-17. The District’s budgets included appropriated fund balance that was not used as planned to fund operations. Key Recommendations Develop a plan to reduce the amount of unrestricted fund balance to comply …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/27/carthage-central-school-district-financial-condition-2018m-93Frewsburg Central School District – Internal Controls Over Selected Financial Activities (2013M-327)
… The Frewsburg Central School District is located in Chautauqua and Cattaraugus Counties. The District is … reserve funds had balances that totaled $3.19 million in excess of the amounts needed for authorized purposes, and … the District. Mr. Gauger formally disclosed his interest in writing and abstained from voting on matters involving the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/frewsburg-central-school-district-internal-controls-over-selectedOversight of Smart Schools Bond Act Funds
… is monitoring the use of Smart Schools Bond Act funds to ensure that school districts have appropriately … Plan (Plan) that details how they propose to use the funds. Each Plan must be approved by the Smart Schools Review … reimbursement. The ten districts we sampled utilized Act funds for their intended purposes according to their approved …
https://www.osc.ny.gov/state-agencies/audits/2020/06/10/oversight-smart-schools-bond-act-fundsPenn Yan Central School District – Separation Payments (2015M-258)
… examine the District’s calculation of separation payments for the period July 1, 2013 through October 6, 2015. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $33.6 … leave payments. Key Recommendation Review and approve all separation payments prior to processing. … Penn Yan …
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)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … year were approximately $25 million. Key Finding Due to the District’s practice of overestimating appropriations, …
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)
… 2, 2015. Background The Ardsley Union Free School District is located in the Village of Ardsley in Westchester County. … operates three schools with approximately 2,060 students, is governed by an elected five-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/ardsley-union-free-school-district-reserve-funds-2015m-348Wayland-Cohocton Central School District – Lead Testing and Reporting (2024M-118)
… did not sample and test or properly exempt 140 of the 379 (37 percent) water outlets in the District because they …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/17/wayland-cohocton-central-school-district-lead-testing-and-reporting-2024mWappingers Central School District – Fuel Accountability (2015M-135)
… are secured each night. Review fuel transaction activity on a monthly basis to identify unusual transactions. Maintain … Provide fuel transaction reports to all department heads on a monthly basis so they can review fuel transaction …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/wappingers-central-school-district-fuel-accountability-2015m-135Dover Union Free School District - Information Technology (2018M-112)
… officials did not properly secure the server room. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/dover-union-free-school-district-information-technology-2018m-112Opinion 91-64
… or statutory amendments that bear on the issues discussed in the opinion. [Edited for Publication] PUBLIC CONTRACTS -- … expended for several bus transportation contracts will be in excess of the monetary threshold for purchase contracts in General Municipal Law, §103, competitive bidding is …
https://www.osc.ny.gov/legal-opinions/opinion-91-64Lynbrook Union Free School District – Special Programs (2016M-45)
… effective internal controls over special programs for the period July 1, 2014 through August 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $79.4 … playground program were incomplete and inaccurate. Checks for the summer driver’s education program session were not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/lynbrook-union-free-school-district-special-programs-2016m-45Chenango Forks Central School District – Financial Condition (2014M-98)
… The Chenango Forks Central School District is located in the Towns of Barker, Chenango, Fenton, Maine and Triangle in Broome County and the Town of Greene in Chenango County, and is governed by the Board of Education …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/chenango-forks-central-school-district-financial-condition-2014m-98Indian River Central School District – Financial Condition (2016M-287)
… Antwerp, Le Ray, Orleans, Pamelia, Philadelphia and Theresa in Jefferson County and the Town of Rossie in St. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/indian-river-central-school-district-financial-condition-2016m-287Local Government – 2022 Financial Condition Report
… Major Local Revenue Sources Remained Fairly Stable Real property tax revenues were mostly unaffected by COVID-19 in local fiscal years ending (LFY) in 2020. As the single … provisions for a local government to override the tax cap. Low inflation just before and during the early part of the …
https://www.osc.ny.gov/reports/finance/2022-fcr/local-governmentBolivar-Richburg Central School District – Internal Controls Over Selected Financial Operations (2013M-92)
… Central School District (District) is located in the Towns of Alma, Bolivar, Clarksville, Cuba, Friendship, Genesee and Wirt, in Allegany County. The District is governed by the Board of … budgeting practices generated approximately $2.1 million in operating surpluses, which caused the unexpended surplus …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/bolivar-richburg-central-school-district-internal-controls-over-selectedNorthport-East Northport Union Free School District – Financial Condition (2014M-164)
… The Northport-East Northport Union Free School District is located in the Town of Huntington, Suffolk County. The District is governed by the Board of Education (Board) which comprises … the 2013-14 fiscal year, the District’s operating budget is approximately $156.6 million. Key Findings District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/northport-east-northport-union-free-school-district-financial-conditionSaugerties Central School District – Extra-Classroom Activities (2017M-77)
… officials’ management of extra-classroom activities for the period July 1, 2015 through December 31, 2016. … Board of Education. The District’s budget appropriations for the 2016-17 fiscal year were approximately $61 million. … student treasurers include, collect and remit sales tax on applicable sales; and ensure that central treasurers file …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/14/saugerties-central-school-district-extra-classroom-activities-2017m-77