Search
Southampton Union Free School District – Special Education Claims Processing (2016M-200)
… Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $65.1 million. Key Finding The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/southampton-union-free-school-district-special-education-claimsUniondale Union Free School District – Procurement (2016M-195)
… Purpose of Audit The purpose of our audit was to assess the District’s procurement procedures for the period July 1, … The Uniondale Union Free School District is located in the Town Hempstead, Nassau County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/uniondale-union-free-school-district-procurement-2016m-195Tuxedo Union Free School District – Financial Condition (2015M-360)
… through August 4, 2015. Background The Tuxedo Union Free School District is located in the Town of Tuxedo in Orange … it annually for necessary adjustments. … Tuxedo Union Free School District Financial Condition 2015M360 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/tuxedo-union-free-school-district-financial-condition-2015m-360Spencer-Van Etten Central School District – Financial Condition (2014M-233)
… students. Budgeted appropriations for the 2014-15 fiscal year total approximately $20.5 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/24/spencer-van-etten-central-school-district-financial-condition-2014m-233Grand Island Central School District – Interfund Financial Activity (2016M-42)
… September 30, 2015. Background The Grand Island Central School District is located in the Town of Grand Island in … accurate, complete and up-to-date. … Grand Island Central School District Interfund Financial Activity 2016M42 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/grand-island-central-school-district-interfund-financial-activity-2016mFrontier Central School District - Procurement of Professional Services (2018M-98)
… [read complete report - pdf] Audit Objective Determine whether the District … and applicable statutory requirements and whether payments for such services were for proper District purposes. Key Findings The Board did not …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/frontier-central-school-district-procurement-professional-services-2018mHoneoye Central School District - Information Technology (2019M-9)
… have not adopted adequate security policies and procedures to safeguard IT assets. Employees stored personal data, such … IT control weaknesses were communicated confidentially to District officials. Key Recommendations Adopt … comprehensive IT security policies, procedures and plans to safeguard IT assets and data. Ensure staff comply with the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/honeoye-central-school-district-information-technology-2019m-9Cheektowaga-Sloan Union Free School District – Financial Condition and Payroll (2017M-94)
… Purpose of Audit The purpose of our audit was to review District financial and payroll records for the period July 1, … March 2, 2017. Background The Cheektowaga-Sloan Union Free School District is located in the Towns of Cheektowaga and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/cheektowaga-sloan-union-free-school-district-financial-condition-andIndian River Central School District – Financial Condition Management (2022M-92)
… and the current findings and recommendations are similar to our November 2016 Financial Condition audit report. While the Board and officials made some progress in implementing the prior audit recommendations, they must continue to improve their management of financial condition, otherwise …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/indian-river-central-school-district-financial-condition-management-2022mBrookhaven-Comsewogue Union Free School District - Extra-Classroom Activity Funds (2021M-181)
… funds. Key Findings Unapproved ECA clubs were operating in the District and District officials did not establish an … comprehensive ECA policy or provide appropriate oversight of ECA funds. As a result, 72 of 90 transactions tested … B includes our comment on an issue raised in the District’s response. … Determine whether BrookhavenComsewogue Union …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/brookhaven-comsewogue-union-free-school-district-extra-classroom-activityWayne Central School District – Financial Management and Property Purchase and Disposal (2014M-152)
… serving as claims auditor was prohibited from doing so by State Education Law due to performing conflicting duties. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/wayne-central-school-district-financial-management-and-property-purchaseHarborfields Central School District – Information Technology Asset Management (2024M-9)
… inventoried and safeguarded. Complete, accurate and up-to-date inventory records help District officials ensure that … For example, we selected 50 of the District’s IT assets to locate the assets and confirm they were accounted for and … official inventory records. Officials were unable to provide acquisition information for the computers; …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/harborfields-central-school-district-information-technology-assetByron-Bergen Central School District – Online Banking and Information Technology (2014M-261)
… The Byron-Bergen Central School District is located in the Towns of Byron and Bergen in Genesee County. The District, which is governed by an … agreements with its banks to clearly prescribe the manner in which electronic or wire transfers of funds would be …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/byron-bergen-central-school-district-online-banking-and-informationCopiague Union Free School District - Information Technology (2023M-150)
… at a greater risk for unauthorized access, misuse or loss. In addition to sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/copiague-union-free-school-district-information-technology-2023m-150Starpoint Central School District – Network Access and Application User Permissions (2022M-101)
… to the financial and student information applications. In addition to sensitive information technology (IT) control … action. Appendix B includes our comment on an issue raised in the District’s response. … Determine whether Starpoint …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/starpoint-central-school-district-network-access-and-application-userLe Roy Central School District – Reserve Funds (2022M-110)
… pdf] Audit Objective Determine whether the Le Roy Central School District (District) Board of Education (Board) and District … corrective action. … Determine whether the Le Roy Central School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/le-roy-central-school-district-reserve-funds-2022m-110Norwood-Norfolk Central School District – Financial Management (2022M-129)
… tax levy or to fund needed reserves. Maintained $3 million in the New York State and Local Retirement System (NYSLRS) … to $2.1 million. Did not use $0.9 million restricted in a debt reserve to pay related debt as required. Key … is reduced to a reasonable level. Use funds restricted in the debt reserve to make related debt payments as …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/norwood-norfolk-central-school-district-financial-management-2022m-129Frankfort-Schuyler Central School District – Information Technology Assets and Network Access (2022M-151)
… to process paychecks, vendor payments, student grades or State aid claims. Key Recommendations Establish adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/30/frankfort-schuyler-central-school-district-information-technology-assetsBaldwinsville Central School District – Financial Management (2016M-65)
… October 31, 2015. Background The Baldwinsville Central School District is located in the Towns of Clay, Lysander and … economic or environmental factors. … Baldwinsville Central School District Financial Management 2016M65 …
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)
… their budgets and actual results never necessitated the full use of the surplus funds. Instead, the amount of surplus …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/newfield-central-school-district-financial-condition-2013m-238