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Cayuga County - Procurement and Claims Audit (2018M-274)

… whether County officials procured goods and services in accordance with the procurement policy and statutory … whether County officials procured goods and services in accordance with the procurement policy and statutory …

https://www.osc.ny.gov/local-government/audits/county/2019/04/12/cayuga-county-procurement-and-claims-audit-2018m-274

Akron Central School District - Financial Management (2018M-195)

… general fund financial condition. Key Findings As of June 30, 2017 unrestricted fund balance exceeded the statutory limit by approximately $1.2 million, or 4 percent. The Board … that totaled about $5.3 million and did not use most of the debt reserve funds. Taxpayers might have realized …

https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/akron-central-school-district-financial-management-2018m-195

Hawthorne Cedar Knolls Union Free School District – Financial Condition (2023M-4)

… Knolls Union Free School District’s (District’s) Board of Education (Board) and officials effectively managed the … the District had a deficit general fund balance in each of the last five fiscal years, averaging more than $2.9 …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/hawthorne-cedar-knolls-union-free-school-district-financial-condition

Olean City School District – Reserve Funds (2022M-187)

… whether the Olean City School District (District) Board of Education (Board) and District officials properly … demonstrate that approximately $8 million held in seven of these reserves was reasonable or needed. In addition, the …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/olean-city-school-district-reserve-funds-2022m-187

Oxford Academy and Central School District – Transportation Department Purchase and Service Contracts (2023M-2)

… procured and monitored transportation contracts in the best interest of taxpayers. Key Findings District officials … contracts were procured and monitored in the best interest of taxpayers. District officials did not: …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/oxford-academy-and-central-school-district-transportation-department

Hunter-Tannersville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-125)

… and adopt a comprehensive written IT contingency plan or store back-up data off site. Key Recommendations Develop and … and adopt a comprehensive written IT contingency plan and store back-ups off site. District officials agreed with our …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/hunter-tannersville-central-school-district-network-user-accounts-and

Oswego City School District - Separation Payments (2021M-194)

… payments to certain District employees in accordance with Board-approved employment contracts or collective … with language in the employees’ CBA or employment contract. For example, officials provided: A teaching …

https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/oswego-city-school-district-separation-payments-2021m-194

Amityville Union Free School District – Extra-Classroom Activity Fund (2021M-87)

… each collection. Maintain ECA records, including support for collections and disbursements, for six years. District officials agreed with our findings …

https://www.osc.ny.gov/local-government/audits/school-district/2021/10/08/amityville-union-free-school-district-extra-classroom-activity-fund-2021m

Bethpage Union Free School District - Extra-Classroom Activity Funds (2019M-213)

… Ensure pre-numbered receipts and tickets are issued for all ECA fund events, and issue pre-numbered receipts for all collections from ECA advisors. Ensure all checks have …

https://www.osc.ny.gov/local-government/audits/school-district/2020/02/07/bethpage-union-free-school-district-extra-classroom-activity-funds-2019m

Cherry Valley Fire District - Board Oversight (2019M-141)

… the services provided were billed for and that the costs of services were equitably allocated between service areas. … are filed with our office within 60 days after the close of the fiscal year. Annually audit the Treasurer’s records. …

https://www.osc.ny.gov/local-government/audits/fire-district/2019/10/30/cherry-valley-fire-district-board-oversight-2019m-141

Saranac Central School District - School District Website (S9-19-30)

… of transparency. Information that was posted was limited in comprehensiveness. This prevents taxpayers and other … a multiyear financial plan and detailed CAPs are on the website. District officials generally disagreed with … includes our comments on issues District officials raised in their response. … Determine whether the Saranac Central …

https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/saranac-central-school-district-school-district-website-s9-19-30

Central Square Central School District - School District Website (S9-19-29)

… financial information was not posted, causing a lack of transparency. Information that was posted was limited in … Officials did not post the: Final annual budget and Office of the State Comptroller (OSC) audit report and corrective …

https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/central-square-central-school-district-school-district-website-s9-19-29

Wyoming Central School District – Professional Services (2020M-152)

… providers a total of $189,000 without using requests for proposals (RFPs) as required by the District’s … policy. Ensure any deviations from the procurement policy for unique situations or extenuating circumstances are … establishing the services to be provided and the basis for compensation. District officials agreed with our …

https://www.osc.ny.gov/local-government/audits/school-district/2021/03/12/wyoming-central-school-district-professional-services-2020m-152

Brasher Falls Central School District – Financial Condition (2019M-158)

… have not developed a comprehensive multiyear financial plan. Key Recommendations Ensure the surplus fund balance … taxes. Develop a comprehensive multiyear financial plan. District officials generally agreed with our …

https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/brasher-falls-central-school-district-financial-condition-2019m-158

Victor Central School District - Financial Management (2019M-62)

… officials: Adopted conservative budgets that resulted in circumventing the statutory limit on surplus fund balance by making $2.4 million in unbudgeted year-end transfers to reserves and …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/victor-central-school-district-financial-management-2019m-62

Copiague Fire District – Credit Card Purchases (2019M-98)

… and for legitimate District purposes. Key Findings Of 1,174 credit card charges made during our audit period, … totaling $5,786 for refreshments that were in violation of New York State Public Officers Law. The Board approved $1,488 in charges that were …

https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-credit-card-purchases-2019m-98

Oneida City School District – Information Technology (2020M-80)

Determine whether the Oneida City School Districts District network was adequately secure to protect the student information system SIS against unauthorized use access and loss

https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/oneida-city-school-district-information-technology-2020m-80

Harrisville Central School District – Transportation State Aid and Debt for Bus Purchases (2020M-48)

… aid (State aid) for seven new bus acquisitions resulting in a potential revenue loss of $477,200. During our audit, the Business Manager prepared and submitted State aid forms for … period. We estimate the District will pay about $11,000 in interest expense on the surplus debt proceeds. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2020/07/02/harrisville-central-school-district-transportation-state-aid-and-debt-bus