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East Ramapo Central School District – Audit Follow-Up (2013M-141-F, 2011M-52-F)
… in 2011 and 2013. Background The East Ramapo Central School District is located in Rockland County. The District … East Ramapo Central School District Audit FollowUp 2013M141F 2011M52F …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/21/east-ramapo-central-school-district-audit-follow-2013m-141-f-2011m-52-fEast Greenbush Central School District – Claims Processing (2015M-302)
… the Towns of East Greenbush, Nassau, North Greenbush, Sand Lake and Schodack in Rensselaer County and the Town of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/east-greenbush-central-school-district-claims-processing-2015m-302Arlington Central School District – Cooperative Services Computer Inventory (2015M-317)
… School District is located in the Towns of LaGrange, Pleasant Valley, Beekman and Union Vale and portions of the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/arlington-central-school-district-cooperative-services-computer-inventoryValley Central School District – Financial Condition (2014M-58)
… 2012 through August 5, 2013. Background The Valley Central School District is located in Orange County and is governed … Valley Central School District Financial Condition 2014M58 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/valley-central-school-district-financial-condition-2014m-58Ulster Board of Cooperative Educational Services – Internal Controls Over Purchasing (2016M-158)
… Educational Services is an association of eight component school districts. BOCES is governed by an 11-member Board of …
https://www.osc.ny.gov/local-government/audits/boces/2016/07/08/ulster-board-cooperative-educational-services-internal-controls-over-purchasingRavena-Coeymans-Selkirk Central School District – Payroll (2015M-326)
… The purpose of our audit was to evaluate the accuracy of payroll payments for the period July 1, 2014 through August … RavenaCoeymansSelkirk Central School District Payroll 2015M326 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/ravena-coeymans-selkirk-central-school-district-payroll-2015m-326Nassau County Board of Cooperative Educational Services – Claims Auditing (2016M-164)
… Purpose of Audit The purpose of our audit was to review the claims auditing process for … January 31, 2016. Background The Nassau County Board of Cooperative Educational Services (BOCES) is an association … Nassau County Board of Cooperative Educational Services Claims Auditing 2016M164 …
https://www.osc.ny.gov/local-government/audits/boces/2016/06/24/nassau-county-board-cooperative-educational-services-claims-auditing-2016m-164Le Roy Central School District – Payroll (2016M-412)
… The purpose of our audit was to evaluate the accuracy of payroll payments for the period July 1, 2015 through November … officials have not developed written procedures over the payroll function. Key Recommendation The Board and District officials should develop and adopt written payroll policies and procedures. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/10/le-roy-central-school-district-payroll-2016m-412Rotterdam-Mohonasen Central School District – Claims Processing (2013M-19)
… 31, 2012. Background The Rotterdam-Mohonasen Central School District is located in Schenectady County. The … RotterdamMohonasen Central School District Claims Processing 2013M19 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/rotterdam-mohonasen-central-school-district-claims-processing-2013m-19Remsenburg-Speonk Union Free School District – Claims Processing (2013M-128)
… January 31, 2013. Background The Remsenburg-Speonk Union Free School District (District) is located in the Town of … RemsenburgSpeonk Union Free School District Claims Processing 2013M128 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/12/remsenburg-speonk-union-free-school-district-claims-processing-2013m-128Cobleskill-Richmondville Central School District – Special Education Services (2015M-345)
… 30, 2015. Background The Cobleskill-Richmondville Central School District is located in the Towns of Cobleskill and … CobleskillRichmondville Central School District Special Education Services 2015M345 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/cobleskill-richmondville-central-school-district-special-educationCheektowaga Central School District – Employee Compensation and Benefit Payments (2016M-197)
… Purpose of Audit The purpose of our audit was to examine the District’s process and procedures over …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/cheektowaga-central-school-district-employee-compensation-and-benefitNyack Union Free School District – Reserve Funds (2014M-185)
… purpose of our audit was to examine the District’s reserve funds for the period July 1, 2012 through March 24, 2014. … Nyack Union Free School District Reserve Funds 2014M185 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/03/nyack-union-free-school-district-reserve-funds-2014m-185Haverstraw-Stony Point Central School District – Financial Condition (2014M-275)
… which comprises seven elected members. The Board President is the District’s chief financial officer. For the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/haverstraw-stony-point-central-school-district-financial-condition-2014mCheektowaga-Maryvale Union Free School District – Financial Condition (2015M-25)
… 17, 2014. Background The Cheektowaga-Maryvale Union Free School District is located in the Town of Cheektowaga, … CheektowagaMaryvale Union Free School District Financial Condition 2015M25 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/05/cheektowaga-maryvale-union-free-school-district-financial-condition-2015mBrookhaven-Comsewogue Union Free School District – Professional Services (2015M-267)
… when items must be competitively bid and when proposals or quotes should be obtained for purchases not required to be …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/brookhaven-comsewogue-union-free-school-district-professional-servicesOnTECH Charter High School - Information Technology (2023M-71)
Determine whether OnTECH Charter High School (School) officials ensured information technology (IT) systems were adequately secured and protected against unauthorized use, access and loss.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/ontech-charter-high-school-2023-71.pdfComptroller DiNapoli Releases State Audits
… discretionary payments totaling $14,814 as it is unclear how the authority determined the reasonableness of the … to determine the appropriateness and reasonableness of many types of discretionary expenses, including meetings and …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-state-auditsArea #2 – IT Security Training and Awareness – Information Technology Governance
… what the governing board expects them to do, IT security training provides them with the skills to do it. Educational … to annually provide data privacy and security awareness training to their officers and employees with access to … via email that address some aspect of your IT security policy. IT security training and awareness is an essential …
https://www.osc.ny.gov/local-government/publications/it-governance/area-2-it-security-training-and-awarenessEast Ramapo Central School District – Budget Review (B25-5-2)
… statement audit for the 2023-24 fiscal year revealed $31.3 million in unassigned fund balance resulting from an … fund balance increased from $4.4 million in 2021-22 to $31.3 million in 2023-24 and resulted in unassigned fund balance … $7 million is likely overestimated by as much as $3.4 million. The District’s appropriation of approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/03/east-ramapo-central-school-district-budget-review-b25-5-2