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Norwood-Norfolk Central School District – Financial Management (2022M-129)
… must be used to reduce the upcoming fiscal year’s real property tax levy or to fund needed reserves. Maintained $3 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/norwood-norfolk-central-school-district-financial-management-2022m-129Brookhaven-Comsewogue Union Free School District - Extra-Classroom Activity Funds (2021M-181)
… officials established an adequate accounting system for extra-classroom activity (ECA) funds. Key Findings … officials did not establish an adequate accounting system for ECA funds. As a result, District officials cannot ensure … collected, submitted and deposited, and disbursements are for valid purposes. The Board did not: Adopt a comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/brookhaven-comsewogue-union-free-school-district-extra-classroom-activityFrankfort-Schuyler Central School District – Information Technology Assets and Network Access (2022M-151)
… assets. Nine of 31 devices (laptops, desktops and tablets) we tested were not located. Adequately manage network user … plan there is an increased risk that the District could lose important data and suffer a serious interruption to … network and data. District officials generally agreed with our recommendations and initiated or indicated they planned …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/30/frankfort-schuyler-central-school-district-information-technology-assetsByron-Bergen Central School District – Online Banking and Information Technology (2014M-261)
… to access online banking and do not consistently erase the browser history after online banking. The District did not have …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/byron-bergen-central-school-district-online-banking-and-informationWayne Central School District – Financial Management and Property Purchase and Disposal (2014M-152)
… Wayne Central School District is located in the Towns of Ontario, Macedon, Walworth and Williamson in Wayne County and … competitive bidding thresholds. The individual serving as claims auditor was prohibited from doing so by State … purchasing policy and procedures. Appoint an independent claims auditor or have the Board audit claims. Adopt a more …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/wayne-central-school-district-financial-management-and-property-purchaseCopiague Union Free School District - Information Technology (2023M-150)
… managed nonstudent network user accounts and financial software access controls. Key Findings District officials did … manage nonstudent network user accounts and financial software access controls. As a result, data and personal, … Disable network and financial software user accounts as soon as they are no longer needed and periodically review …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/copiague-union-free-school-district-information-technology-2023m-150Harborfields Central School District – Information Technology Asset Management (2024M-9)
… through their life cycle and replaced as necessary. As a result, when inventory records are incomplete and assets … appropriately safeguarded. For example, we selected 50 of the District’s IT assets to locate the assets and confirm … that: 13 IT assets, including laptops and tablets, that cost $4,300 could not be located. Five Wi-Fi access point …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/harborfields-central-school-district-information-technology-assetBaldwinsville Central School District – Financial Management (2016M-65)
… in accordance with statute, to remedy reserves with excess funds and update the District’s fund balance management plan …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/baldwinsville-central-school-district-financial-management-2016m-65Newfield Central School District – Financial Condition (2013M-238)
… 22, 2013. Background The Newfield Central School District is located in Tompkins County. The District is governed by the Board of … the District’s total fund balance by $521,000 over a five-year period. Some of the surplus funds were …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/newfield-central-school-district-financial-condition-2013m-238State Comptroller DiNapoli Releases Municipal & School Audits
… for emergency, non-emergency and absenteeism during the 21-month audit period. Approximately $186,330 of overtime …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-auditsAuditing Travel/Conference Claims – Travel and Conference Expense Management
… as a town comptroller or school claims auditor. 10 Keep in mind that, in some instances, reimbursements for conference …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/auditing-travelconference-claimsAlbany Public Library – Leave Accruals (2015M-293)
… of Albany, Albany County. The Library, which is a Public School Library that serves the approximately 95,000 residents of the Albany City School District, is governed by an elected nine-member Board. …
https://www.osc.ny.gov/local-government/audits/library/2016/02/12/albany-public-library-leave-accruals-2015m-293Port Jervis City School District – Financial Condition (2022M-152)
… fund balance to comply with the statutory limit. Budget for the funding of reserves and capital projects rather than …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/port-jervis-city-school-district-financial-condition-2022m-152Kenmore-Town of Tonawanda Union Free School District – Change Orders (2022M-41)
… $3.8 million. Comply with the District’s procurement policies and regulations. Competitive pricing was not obtained for 199 … Law (GML) and the District’s procurement policies and regulations, or properly review and approve change orders, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-change-orders-2022m-41Garrison Union Free School District – Information Technology (2023M-127)
… Audit Objective Determine whether Garrison Union Free School District (District) officials secured the District’s network … action. … Determine whether Garrison Union Free School District District officials secured the Districts …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/19/garrison-union-free-school-district-information-technology-2023m-127Rye City School District – Payroll (2024M-2)
… officials did not budget for approximately $600,000 of incurred overtime, and generally recorded it as salaries. … audit period and reviewed all of their time records and payments totaling $428,220 and determined officials: … action. Appendix B includes our comments on the District’s response letter. … Determine whether Rye City School …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/rye-city-school-district-payroll-2024m-2Andover Central School District – Internal Controls Over Reserve Funds (2013M-162)
… through April 30, 2013. Background The Andover Central School District is located in Allegany and Steuben Counties. The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/13/andover-central-school-district-internal-controls-over-reserve-fundsGreenburgh Central School District – Tax Certiorari Reserve (2023M-163)
… tax certiorari reserve fund and maintained it at a reasonable level. Key Findings The Board of Education … all outstanding tax certiorari cases, which was also noted in our prior audit ( Payroll and Reserve Funds - 2016M-242) … that the amount in the tax certiorari reserve fund is reasonable or necessary. Key Recommendations Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/greenburgh-central-school-district-tax-certiorari-reserve-2023m-163Rotterdam-Mohonasen Central School District - Cafeteria Operations (2019M-114)
… the cafeteria fund. No one at the District calculated the cost or revenue-per-meal equivalent (ME). Although District officials selected their cafeteria … fund. District officials should calculate and monitor cost- and revenue-per-ME. The food service supervisor should …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/rotterdam-mohonasen-central-school-district-cafeteria-operations-2019mSalamanca City School District – Financial Management and Payroll (2017M-138)
… management practices and employee compensation payments for the period July 1, 2013 through May 19, 2017. Background … with approximately 1,300 students. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $29.6 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/salamanca-city-school-district-financial-management-and-payroll-2017m-138