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Roslyn Union Free School District – Information Technology Equipment Inventory Records (2024M-91)
… District officials disagreed with certain aspects of our findings and recommendations but indicated they have …
https://www.osc.ny.gov/local-government/audits/school-district/2025/02/21/roslyn-union-free-school-district-information-technology-equipmentRandolph 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-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 … 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-accessGreece 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-2024mHammond Central School District – Financial Management (2024M-70)
… complete report – pdf] Audit Objective Determine whether the Hammond Central School District (District) Board of … managed fund balance and reserve funds. Key Findings The Board and District officials did not properly manage the District’s fund balance and reserve funds. As a result, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/hammond-central-school-district-financial-management-2024m-70Cooperstown Central School District – Financial Management (2024M-65)
… budgetary entries and could have used reserve funds to pay for related expenditures, but instead paid these expenditures …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cooperstown-central-school-district-financial-management-2024m-65Opinion 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-91-64Universal Pre-Kindergarten Program – Monitoring of Health and Safety Requirements
… providers’ compliance with applicable health and safety regulations is sufficient. Our audit scope included … used for UPK to be safe and to comply with applicable fire safety, health, and building codes, and for equipment and … does not directly monitor UPK providers for health and safety. Instead, the Department relies on the school district …
https://www.osc.ny.gov/state-agencies/audits/2016/12/20/universal-pre-kindergarten-program-monitoring-health-and-safety-requirementsIrvington Union Free School District – Information Technology (2016M-266)
… Purpose of Audit The purpose of our audit was to examine internal controls … The Irvington Union Free School District is located in the Towns of Greenburgh and Tarrytown and the Village of Irvington in Westchester County. The District, which operates four …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/irvington-union-free-school-district-information-technology-2016m-266Webster Central School District - Financial Condition (2018M-109)
Webster Central School District - Financial Condition (2018M-109)
https://www.osc.ny.gov/files/local-government/audits/pdf/webster.pdfAllegany-Limestone Central School District - Financial Management (2018M-129)
Allegany-Limestone Central School District - Financial Management (2018M-129)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2018-allegany-limestone.pdfElba Central School District - Financial Management (2018M-96)
Elba Central School District - Financial Management (2018M-96)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2018-elba.pdfCarthage Central School District - Financial Condition (2018M-93)
Carthage Central School District - Financial Condition (2018M-93)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2018-carthage.pdfBath Central School District - Online Banking (2018M-79)
Bath Central School District - Online Banking (2018M-79)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2018-bath.pdfWest Valley Central School District - Financial Management (2018M-7)
West Valley Central School District - Financial Management (2018M-7)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2018-west-valley.pdfLaFayette Central School District - Fixed Assets (2018M-073)
LaFayette Central School District - Fixed Assets (2018M-073)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2018-lafayette.pdfFredonia Central School District - Financial Management (2018M-33)
Fredonia Central School District - Financial Management (2018M-33)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2018-fredonia.pdfCarmel Central School District - Extra-Classroom Activities (2018M-45)
Carmel Central School District - Extra-Classroom Activities (2018M-45)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2018-carmel.pdfBronxville Union Free School District - Procurement (2018M-46)
Bronxville Union Free School District - Procurement (2018M-46)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2018-bronxville.pdfCentral Valley School District - Separation Payments (2018M-153)
Central Valley School District - Separation Payments (2018M-153)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2018-central-valley.pdf