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Chittenango Central School District – Information Technology (2023M-155)

… complete report – pdf] Audit Objective Determine whether the Chittenango Central School District (District) officials … network and local user account access and developed an Information Technology (IT) contingency plan. Key Findings District officials did …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/chittenango-central-school-district-information-technology-2023m-155

Geneseo Central School District – IT Asset Management (S9-22-11)

… IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure … spent or safeguarded. We selected 55 IT assets to confirm their location and that they were inventoried, and 10 additional IT assets to confirm they were inventoried. We found 12 percent of the …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/geneseo-central-school-district-it-asset-management-s9-22-11

Kings Park Central School District – IT Asset Management (S9-22-13)

… Two Chromebooks with a total cost of approximately $815 could not be located. Two interactive displays and one …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/kings-park-central-school-district-it-asset-management-s9-22-13

Manhasset Union Free School District – IT Asset Management (S9-22-15)

… manhasset audit schools statewide IT asset management …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/manhasset-union-free-school-district-it-asset-management-s9-22-15

Scio Central School District – Capital Assets (2024M-45)

… officials maintained complete and accurate capital asset records. Key Findings District officials did not maintain complete and accurate capital asset records. As a result, of the 100 capital assets with a … salvage value or the individual assigned custody of the asset was not recorded. 38 capital assets with a total …

https://www.osc.ny.gov/local-government/audits/school-district/2024/07/03/scio-central-school-district-capital-assets-2024m-45

Roslyn Union Free School District – Information Technology Equipment Inventory Records (2024M-91)

… While District officials generally tracked IT equipment in an appropriate manner, they did not always appropriately … determined that six devices totaling $2,136 and one inkjet printer with an unknown cost were not recorded in the IT inventory list. Key Recommendations Periodically …

https://www.osc.ny.gov/local-government/audits/school-district/2025/02/21/roslyn-union-free-school-district-information-technology-equipment

Wantagh Union Free School District – Financial Application User Access Controls (2024M-46)

… pdf] Audit Objective Determine whether the Wantagh Union Free School District (District) Board of Education (Board) … adequate controls over user accounts for the financial application to help prevent inappropriate access and use. Key … adequate controls over user accounts for the financial application to help prevent inappropriate access and use. We …

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

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

… on the inventory records, making them more susceptible to theft without detection. In addition, capital asset …

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

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

… for professional services. As a result, officials cannot assure taxpayers that professional services were procured in … providers providing more favorable terms, and helps assure taxpayers that procurements are made in their best …

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

Saugerties Central School District – Extra-Classroom Activities (2017M-77)

… Purpose of Audit The purpose of our audit was to review District … cash receipts totaling $127,553, and district officials do not have adequate assurance that student treasurers are … follow the specific requirements for the receipt of funds and maintain adequate and appropriate accounting …

https://www.osc.ny.gov/local-government/audits/school-district/2017/07/14/saugerties-central-school-district-extra-classroom-activities-2017m-77

Hancock Central School District – Financial Condition (2013M-187)

… 1, 2011, to June 30, 2013. Background The Hancock Central School District is located in the Towns of Deposit, Hancock … Hancock Central School District Financial Condition 2013M187 …

https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/hancock-central-school-district-financial-condition-2013m-187

Sweet Home Central School District – Financial Management (2016M-207)

… July 1, 2012 through March 18, 2016. Background The Sweet Home Central School District is located in the Towns of … Sweet Home Central School District Financial Management 2016M207 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/sweet-home-central-school-district-financial-management-2016m-207

Merrick Union Free School District – Financial Condition (2016M-240)

… Purpose of Audit The purpose of our audit was to evaluate the District's financial operations and use of … during the audit period but instead used operating funds to pay for related costs. Key Recommendations Adopt budgets … or other identified analysis. Develop a written plan to reduce the level of unrestricted fund balance to legal …

https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/merrick-union-free-school-district-financial-condition-2016m-240

State Comptroller DiNapoli Releases Municipal & School Audits

… (Statewide) Auditors assessed whether the officials at 21 school districts that had 26,099 enrolled students for … the board or prepare bank reconciliations. Valley Stream Central High School District – Capital Assets (Nassau County) … today announced the following local government and school audits were issued …

https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-audits

Penn Yan Central School District – Separation Payments (2015M-258)

… through October 6, 2015. Background The Penn Yan Central School District is located in the Towns of Barrington, … Penn Yan Central School District Separation Payments 2015M258 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/penn-yan-central-school-district-separation-payments-2015m-258

Greenwood Lake Union Free School District – Financial Condition (2016M-40)

… audit was to evaluate the District’s financial condition for the period July 1, 2010 through June 30, 2015. Background … Board of Education. General fund appropriations for the 2015-16 fiscal year were approximately $25 million. … a cumulative operating surplus of almost $2.5 million for the five-year period. Key Recommendation Develop …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greenwood-lake-union-free-school-district-financial-condition-2016m-40

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