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Hastings-on-Hudson Union Free School District - Information Technology (2023M-104)
… Objective Determine whether Hastings-on-Hudson Union Free School District (District) officials ensured that unneeded network … action. … Determine whether HastingsonHudson Union Free School District District officials ensured that unneeded …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/hastings-hudson-union-free-school-district-information-technology-2023mTuxedo Union Free School District – Payroll and Leave Accruals (2022M-15)
… Superintendent. The Interim Superintendent was responsible for certifying the payroll accuracy. Thirty-six of the 104 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/tuxedo-union-free-school-district-payroll-and-leave-accruals-2022m-15Cobleskill-Richmondville Central School District – Fund Balance Management (2022M-47)
… Central School District (District) Board of Education (Board) and officials effectively managed fund balance. Key Findings The Board and District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/cobleskill-richmondville-central-school-district-fund-balance-managementAdirondack Central School District – Information Technology (2022M-61)
… are not consistent and seven of 13 computers were used for personal use. Key Recommendations Establish adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/adirondack-central-school-district-information-technology-2022m-61Waterville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-111)
… network user accounts that could be used as entry points for individuals to gain unauthorized access to the District’s … found that officials did not: Develop written procedures for granting, changing and disabling user access rights to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/waterville-central-school-district-network-user-accounts-and-informationTown of Webb Union Free School District – Financial Management (2022M-53)
… fund balance when needed and ensure encumbrances are for valid commitments. Comply with the statutory surplus fund …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/town-webb-union-free-school-district-financial-management-2022m-53East Moriches Union Free School District – Financial Condition Management (2022M-1)
… Audit Objective Determine whether the East Moriches Union Free School District’s (District) Board of Education (Board) … by $6.3 million, or 4.5 percent. Officials did not use the retirement contribution reserve to pay annual retirement …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/east-moriches-union-free-school-district-financial-condition-managementEast Quogue Union Free School District – IT Asset Management (S9-22-8)
… Audit Objective Determine whether East Quogue Union Free School District (District) officials appropriately tracked, inventoried and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/east-quogue-union-free-school-district-it-asset-management-s9-22-8Sayville Union Free School District – Financial Condition and Cellular Telephones (2015M-86)
… July 1, 2013 through August 31, 2014. Background The Sayville Union Free School District is located in the Town of … all cell phone bills prior to authorizing payment. … Sayville Union Free School District Financial Condition and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/14/sayville-union-free-school-district-financial-condition-and-cellularMexico Academy Central School District –Financial Management (2016M-219)
… align with ongoing revenue estimates. Use reserve funds as intended, and fund balance when needed, to balance …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/mexico-academy-central-school-district-financial-management-2016m-219Lindenhurst Union Free School District – Credit Cards (2016M-179)
… of Audit The purpose of our audit was to examine the District’s credit card purchases for appropriate use and … October 31, 2015. Background The Lindenhurst Union Free School District is located in the Town of Babylon in Suffolk …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/lindenhurst-union-free-school-district-credit-cards-2016m-179Saranac Central School District – Payroll (2015M-298)
… the District’s payroll procedures for the period July 1, 2014 through September 30, 2015. Background The Saranac Central School District is located in the Towns of Beekmantown, Black Brook, Dannemora, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/saranac-central-school-district-payroll-2015m-298State Comptroller DiNapoli Releases Municipal & School Audits
… proper cash control accounts and reconcile the town’s bank accounts. Lastly, the board did not conduct a thorough … or develop and adopt a written policy related to fund balance and reserves. For example, the board and district … The overtime appropriations in the proposed 2025 budget were reasonable. City officials followed previous …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-municipal-school-auditsShoreham-Wading River Central School District – Capital Assets (2025M-23)
… and procedures. As of July 1, 2023, the District’s inventory list of capital assets contained 9,815 assets with … which included overseeing the maintenance of the inventory list. The District’s Board of Education (Board) did … did not have a specific person who was responsible for tracking capital assets and ensuring that capital asset …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/08/shoreham-wading-river-central-school-district-capital-assets-2025m-23New Suffolk Common School District – Selected Financial Operations (2013M-197)
… which was not provided for in his contract. The Board does not audit the claims nor do they receive an abstract of … limits. Develop a plan to budget for moneys needed that does not increase the tax levy to a rate that is higher than …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/new-suffolk-common-school-district-selected-financial-operations-2013mNiskayuna Central School District – Capital Improvement Fund (2019M-134)
… monitored and accounted for the capital improvement project. Audit Results Established the capital project budget for the eight school buildings and transportation facility improvement project. Monitored and accounted for the capital project, and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/30/niskayuna-central-school-district-capital-improvement-fund-2019m-134Whitesboro Central School District – Claims Auditing (2016M-115)
… of Audit The purpose of our audit was to examine the District’s claims audit process for the period July 1, 2014 … December 31, 2015. Background The Whitesboro Central School District is located in the Towns of Whitestown, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/whitesboro-central-school-district-claims-auditing-2016m-115Wayland-Cohocton Central School District – Building Access Accounts and Badges (2024M-113)
… (District) officials properly managed and monitored building access accounts and badges. Key Findings District officials did not properly manage and monitor building access accounts and badges used to access District … and remain active can potentially result in unauthorized building access. District officials: Did not establish …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/20/wayland-cohocton-central-school-district-building-access-accounts-andGowanda Central School District – Financial Management (2024M-104)
… Audit Objective Determine whether the Gowanda Central School District (District) Board of Education (Board) and District … response. … Determine whether the Gowanda Central School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/13/gowanda-central-school-district-financial-management-2024m-104Trumansburg Central School District – Procurement (2022M-13)
Determine whether Trumansburg Central School District (District) officials procured goods and services in the best interest of the taxpayers.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/trumansburg-2022-13.pdf