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North Collins Central School District – Financial Management (2016M-189)
… Purpose of Audit The purpose of our audit was to review the District’s management of financial activities for the period … February 9, 2016. Background The North Collins Central School District is located in the Towns of North Collins, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-collins-central-school-district-financial-management-2016m-189North Collins Central School District – Information Technology Equipment Inventory (2023M-39)
… Audit Objective Determine whether North Collins Central School District (District) officials maintained a complete and … plan to initiate corrective action. … audit north collins school information technology equipment inventory …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/north-collins-central-school-district-information-technology-equipmentGilboa-Conesville Central School District – Fund Balance Management (2022M-175)
… Objective Determine whether the Gilboa-Conesville Central School District (District) Board of Education (Board) and officials … action. … Determine whether the GilboaConesville Central School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/gilboa-conesville-central-school-district-fund-balance-management-2022mEdgemont Union Free School District – Information Technology (2024M-37)
… Disable 34 unneeded network user accounts that had last login dates ranging from July 29, 2021 to July 1, 2023. The …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/08/edgemont-union-free-school-district-information-technology-2024m-37East Ramapo Central School District – Budget Review (B25-5-2)
… [read complete report – pdf] Purpose of Budget Review The purpose of our … Board of Education (Board) to adopt a budget providing for an additional 4.38 percent increase, or $6.8 million, to … realistic revenue estimates and appropriations based on historical trends or other known factors, such as recent …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/03/east-ramapo-central-school-district-budget-review-b25-5-2North Merrick Union Free School District - Purchasing (2018M-87)
… seeking competition for purchases. We selected payments to 22 vendors totaling $153,597 that required quotes and … number of quotes. We selected 10 vendors who were paid a combined total of $5.1 million to determine whether the purchases were competitively bid. We …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/north-merrick-union-free-school-district-purchasing-2018m-87Valley Stream Thirteen Union Free School District – Purchasing (2016M-204)
… of our audit was to review the procedures used by the District to purchase goods and services that are subject to … 31, 2015. Background The Valley Stream Thirteen Union Free School District is located in the Village of Valley Stream, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/valley-stream-thirteen-union-free-school-district-purchasing-2016m-204Lyndonville Central School District – Procurement and Claims Audit (2022M-144)
… pdf] Audit Objective Determine whether Lyndonville Central School District (District) Board of Education (Board) and District … corrective action. … Determine whether Lyndonville Central School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/lyndonville-central-school-district-procurement-and-claims-audit-2022mCortland Enlarged City School District – Oversight of Financial Operations (2012M-230)
… Business Services provided adequate fiscal oversight over District financial operations for the period June 1, 2011, to July 9, 2012. Background The Cortland City School District is located in the City of Cortland and five …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/01/cortland-enlarged-city-school-district-oversight-financial-operationsSaranac Central School District – Student State Aid (2023M-91)
… – pdf] Audit Objective Determine whether Saranac Central School District (District) officials properly claimed State aid for … chose not to respond. … Determine whether Saranac Central School District District officials properly claimed State aid …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-student-state-aid-2023m-91Owego Apalachin Central School District – Capital Project and Financial Condition (2014M-109)
… of Audit The purpose of our audit was to examine certain District financial activities for the period July 1, 2012 … December 16, 2013. Background The Owego Apalachin Central School District (District) is located in the Towns of Candor, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/owego-apalachin-central-school-district-capital-project-and-financialJamestown City School District – Fund Balance and Reserves (2022M-97)
… pdf] Audit Objective Determine whether the Jamestown City School District (District) Board of Education (Board) and District … corrective action. … Determine whether the Jamestown City School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/23/jamestown-city-school-district-fund-balance-and-reserves-2022m-97Merrick Union Free School District – Financial Management (2024M-64)
… Audit Objective Determine whether the Merrick Union Free School District (District) Board of Education (Board) and District … … Determine whether the Merrick Union Free School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/merrick-union-free-school-district-financial-management-2024m-64Brockport Central School District - Financial Management (2023M-107)
… Audit Objective Determine whether the Brockport Central School District (District) Board of Education (Board) and District … action. … Determine whether the Brockport Central School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/12/brockport-central-school-district-financial-management-2023m-107Lansingburgh Central School District – Purchasing (2017M-173)
… authorized and purchases were for appropriate District purposes for the period July 1, 2015 through May 31, 2017. Background The Lansingburgh Central School District is located in Rensselaer County and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/17/lansingburgh-central-school-district-purchasing-2017m-173Clinton Central School District – Payroll (2017M-252)
… Purpose of Audit The purpose of our audit was to determine whether employee salaries and wages were … hours worked and did not preapprove in writing overtime to be worked. Key Recommendation Ensure the Head Custodian signs time records to evidence the review of employees’ time worked and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/26/clinton-central-school-district-payroll-2017m-252Newark Valley Central School District – Financial Management (2016M
… Purpose of Audit The purpose of our audit was to examine District officials’ management of the District’s financial … October 13, 2015. Background The Newark Valley Central School District is located in the Towns of Maine and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/newark-valley-central-school-district-financial-management-2016mBemus Point Central School District – Reserve Funds (2014M-281)
… Key Recommendations Ensure that improperly restricted funds are properly reclassified as unrestricted fund balance. … taxpayers. … Bemus Point Central School District Reserve Funds 2014M281 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/bemus-point-central-school-district-reserve-funds-2014m-281East 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 July 1, 2013 … March 31, 2015. Background The East Islip Union Free School District is located in the Town of Islip in Suffolk …
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)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, 2012 … through April 26, 2016. Background The Depew Union Free School District is located in the Towns of Cheektowaga and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/depew-union-free-school-district-financial-condition-2016m-229