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Patchogue-Medford Union Free School District – Leave Accruals (2016M-236)
PatchogueMedford Union Free School District Leave Accruals 2016M236
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/patchogue-medford-union-free-school-district-leave-accruals-2016m-236Hudson Falls Central School District - Retiree Insurance Contributions (2018M-18)
… - pdf] Audit Objective Determine whether retiree health insurance contributions were accurately billed, collected, … adequate procedures to ensure that retiree health insurance contributions were accurately billed, collected, … approximately $241,880 and found that retiree health insurance payments were deposited intact, timely and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/hudson-falls-central-school-district-retiree-insurance-contributionsDiNapoli: Audit Finds Major Shortcomings in Oversight of School Safety Planning
… need for schools to remain vigilant against threats to student and teacher safety,” DiNapoli said. “New York schools …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-audit-finds-major-shortcomings-oversight-school-safety-planningHancock Central School District - Non-Resident Student Tuition - 2021M-208
Determine whether Hancock Central School District (District) officials established non-resident tuition (NRT) rates in the best interest of District taxpayers.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/hancock-2021-208.pdfKinderhook Central School District - Procurement (2018M-137)
Determine whether the District procured goods and services in accordance with District policy and procedures.
https://www.osc.ny.gov/files/local-government/audits/pdf/kinderhook.pdfCarthage Central School District - Financial Condition (2018M-93)
… with realistic revenue estimates and discontinue the practice of appropriating fund balance that will not be used. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/27/carthage-central-school-district-financial-condition-2018m-93Implementation of the Dignity for All Students Act (Follow-Up)
… our initial audit report, Implementation of the Dignity for All Students Act (Report 2016-S-28 ). About the Program New York State’s Dignity for All Students Act (DASA) seeks to provide students in New … July 1, 2013 defined cyberbullying and added requirements for investigating and reporting alleged incidents. The State …
https://www.osc.ny.gov/state-agencies/audits/2019/11/21/implementation-dignity-all-students-act-followWappingers Central School District – Fuel Accountability (2015M-135)
… The Wappingers Central School District is located in the Towns of East Fishkill, Fishkill, LaGrange, … Director of Facilities and Operations does not maintain a log of fuel usage for the 275 gallon diesel tank in his … monthly basis to identify unusual transactions. Maintain a log for fuel dispensed from the diesel fuel tank listing …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/wappingers-central-school-district-fuel-accountability-2015m-135Whitesboro Central School District – Claims Auditing (2016M-115)
… Central School District is located in the Towns of Whitestown, Deerfield, Marcy and Trenton in Oneida County and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/whitesboro-central-school-district-claims-auditing-2016m-115Niskayuna Central School District – Capital Improvement Fund (2019M-134)
… [read complete report - pdf] Audit Objective Determine whether District … for the capital project. There were no recommendations as a result of this audit. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/30/niskayuna-central-school-district-capital-improvement-fund-2019m-134Frewsburg Central School District – Internal Controls Over Selected Financial Activities (2013M-327)
… Board President Larry Gauger is employed by an engineering firm that does business with the District. Mr. Gauger … writing and abstained from voting on matters involving the firm. However, it is unclear whether he has directly … of the contract, or if his compensation from the firm was directly affected by the firm’s relationship with …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/frewsburg-central-school-district-internal-controls-over-selectedDover Union Free School District - Information Technology (2018M-112)
… blogging. District officials did not properly secure the server room. In addition, sensitive IT control weaknesses … that restrict access to inappropriate websites. Secure the server room so that only authorized individuals have access. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/dover-union-free-school-district-information-technology-2018m-112South Huntington Union Free School District – Financial Condition (2016M-132)
… December 31, 2015. Background The South Huntington Union Free School District is located in the Town of Huntington, … South Huntington Union Free School District Financial Condition 2016M132 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/south-huntington-union-free-school-district-financial-condition-2016m-132Center Moriches Union Free School District – Medicaid Reimbursements (2017M-174)
… The Center Moriches Union Free School District is located in the Town of Brookhaven, Suffolk County. The District, … million. Key Findings The District did not claim $117,670 in costs for individual education plan (IEP)-related services …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/center-moriches-union-free-school-district-medicaid-reimbursements-2017mSaranac Lake Central School District – Financial Management and Extra-Classroom Activities (2017M-274)
… cash collections and disbursements were properly accounted for during the period July 1, 2014 through June 30, 2017. … has approximately 1,200 students. Budgeted appropriations for the 2017-18 fiscal year total approximately $30.5 … clubs did not maintain adequate supporting documentation for collections and some clubs did not maintain ledgers. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/saranac-lake-central-school-district-financial-management-and-extraUnion Springs Central School District – Retiree Health Insurance Contributions (2016M-75)
… The Union Springs Central School District is located in the Towns Springport, Aurelius, Fleming, Scipio and Ledyard and Villages of Union Springs and Cayuga in Cayuga County. The District, which operates three schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/union-springs-central-school-district-retiree-health-insuranceLocust Valley Central School District – Information Technology Equipment Management (2024M-134)
… [read complete report – pdf] Audit Objective Determine whether Locust … adequately accounted for and would be detected if lost, stolen or misused. The Board of Education (Board) did not adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/04/locust-valley-central-school-district-information-technology-equipmentAuburn Enlarged City School District – Employee Compensation and Benefits (2017M-153)
… with the aid of computer-assisted auditing techniques for the period July 1, 2015 through July 5, 2017. Background … Board of Education. General fund appropriations for the 2016-17 fiscal year totaled approximately $73.4 … submit payroll information on time to avoid the necessity for interim payrolls. Develop appropriate policies and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/auburn-enlarged-city-school-district-employee-compensation-and-benefitsLynbrook Union Free School District – Medicaid Reimbursements (2022M-81)
… Medicaid-eligible services provided were properly filed for Medicaid reimbursements. If all services were provided … As a result, 14 students likely received services for which the District could have filed Medicaid … and valid session notes are prepared and retained for all such encounters. Except as specified in Appendix A, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/lynbrook-union-free-school-district-medicaid-reimbursements-2022m-81Somers Central School District – User Accounts and Software Updates (2021M-153)
… weaknesses were communicated confidentially to officials. In addition, officials did not: Periodically review all … prevent a serious interruption of services. Consequently, in the event of a system disruption due to a disaster, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/29/somers-central-school-district-user-accounts-and-software-updates-2021m