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Randolph Academy Union Free School District – Capital Asset Inventory Records (2024M-98)

… machine and noise canceling headphones, were not included on the inventory records, making them more susceptible to …

https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/randolph-academy-union-free-school-district-capital-asset-inventory

Wantagh 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 … controls over user accounts for the financial application to help prevent inappropriate access and use. We determined … do not have reasonable assurance that they would be able to prevent or detect inappropriate changes to financial data, …

https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/wantagh-union-free-school-district-financial-application-user-access

Greece Central School District – Procurement of Professional Services (2024M-129)

… the Greece Central School District (District) Board of Education (Board) and District officials sought competition for the procurement of professional services. Key Findings The Board and … in the most economical way and without favoritism. Of the 51 professional service providers that were paid more …

https://www.osc.ny.gov/local-government/audits/school-district/2025/01/31/greece-central-school-district-procurement-professional-services-2024m

Victor Central School District – Information Technology (2016M-117)

… period July 1, 2014 through March 4, 2016. Background The Victor Central School District is located in the Town of … County, the Towns of East Bloomfield, Farmington, and Victor in Ontario County and the Town of Macedon in Wayne … Victor Central School District Information Technology 2016M117 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/victor-central-school-district-information-technology-2016m-117

Somers Central School District – Fixed Assets (2016M-74)

… Purpose of Audit The purpose of our audit was to review controls over the District’s fixed assets and … fixed assets above the established threshold limits have tags affixed identifying them as District properties. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/somers-central-school-district-fixed-assets-2016m-74

Clyde-Savannah Central School District – Financial Condition (2015M-338)

… is located in the Towns of Butler, Galen, Lyons, Rose and Savannah in Wayne County and the Towns of Junius and Tyre in Seneca County. The District, which operates two …

https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/clyde-savannah-central-school-district-financial-condition-2015m-338

Clarence Central School District – Financial Condition (2016M-128)

… and a circumvention of the statutory limit imposed on the level of unrestricted fund balance. Key Recommendations … based on actual needs to avoid levying taxes at a level greater than needed. Ensure that estimates in the …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/clarence-central-school-district-financial-condition-2016m-128

Dalton-Nunda Central School District – Separation Payments (2015M-142)

… through May 28, 2015. Background The Dalton-Nunda Central School District is located in the Towns of Nunda, Portage, … DaltonNunda Central School District Separation Payments 2015M142 …

https://www.osc.ny.gov/local-government/audits/school-district/2015/09/18/dalton-nunda-central-school-district-separation-payments-2015m-142

Greene Central School District – Financial Condition (2016M-17)

… through December 3, 2015. Background The Greene Central School District is located in the Towns of Coventry, German, … Greene Central School District Financial Condition 2016M17 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greene-central-school-district-financial-condition-2016m-17

Monroe-Woodbury Central School District – Budget Review (B6-13-6)

… whether the significant revenue and expenditure estimates in the District’s proposed budget for the 2013-14 fiscal year … totaling $6 million to liquidate the accumulated deficit in the District’s general fund as of June 30, 2003. Local … deficit obligations are outstanding. Key Findings Based on the results of our review, we found the significant …

https://www.osc.ny.gov/local-government/audits/school-district/2013/04/12/monroe-woodbury-central-school-district-budget-review-b6-13-6

Perry Central School District – Financial Management (2017M-118)

… Purpose of Audit The purpose of our audit was to examine the District’s financial … The Perry Central School District is located in the Towns of Perry, Castile, Warsaw and Covington in Wyoming County and …

https://www.osc.ny.gov/local-government/audits/school-district/2017/10/06/perry-central-school-district-financial-management-2017m-118

Hammond Central School District – Financial Management (2024M-70)

… funds. As a result, they levied more taxes than needed to fund operations and were not transparent with taxpayers. … 2022-23. This made it appear that the District needed to increase real property taxes and use appropriated fund balance to close projected budget gaps, when the District’s actual …

https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/hammond-central-school-district-financial-management-2024m-70

Cooperstown Central School District – Financial Management (2024M-65)

… the Cooperstown Central School District (District) Board of Education (Board) and District officials properly managed … officials: Overestimated appropriations by a total of over $5.5 million and appropriated $2.6 million of fund balance that was not needed, while generating …

https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cooperstown-central-school-district-financial-management-2024m-65

Syosset Central School District - Payroll (2018M-42)

… Objective Determine if officials ensured the accuracy of the compensation paid and benefits provided to employees. … checks totaling $124.3 million to ensure the accuracy of compensation paid and benefits provided to employees. … were accurate. There were no recommendations as a result of this audit. …

https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/syosset-central-school-district-payroll-2018m-42

Niagara Wheatfield Central School District - Niagara Power Coalition and Native American Revenues (2019M-227)

… officials properly managed and accounted for Niagara Power Coalition and Native American revenues. Key Findings … District officials did not properly account for Niagara Power Coalition revenues; $4.2 million was maintained in the … properly approved. Key Recommendations Account for Niagara Power Coalition revenues in a special revenue fund. …

https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/niagara-wheatfield-central-school-district-niagara-power-coalition-and

Opinion 91-64

… if, among other things, there have been subsequent court cases 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 …

https://www.osc.ny.gov/legal-opinions/opinion-91-64

Poughkeepsie City School District - Budgeting (2018M-226)

… - pdf] Audit Objective Determine whether the Board and District officials adopted realistic budgets. Key Findings … in an operating surplus of $6.2 million in 2016-17. District officials made excessive year-end budget transfers … in 2016-17 and 2017-18 without Board Approval. The District had unrestricted funds totaling $10.6 million and …

https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/poughkeepsie-city-school-district-budgeting-2018m-226

Commack Union Free School District - Information Technology Assets Inventory (2020M-15)

… properly monitored and safeguarded information technology (IT) assets. Key Findings At the time of our initial visits to … District buildings, we were unable to locate 146 of 475 IT assets tested (31 percent). It took between 11 and 55 days from our initial visits for …

https://www.osc.ny.gov/local-government/audits/school-district/2020/05/08/commack-union-free-school-district-information-technology-assets