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Baldwinsville Central School District – Fuel Inventory (2022M-106)
Determine whether Baldwinsville Central School District (District) officials safeguarded and accounted for fuel inventory.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/baldwinsville-central-school-district-2022-106.pdfYork Central School District – Network Access Controls (2022M-93)
Determine whether York Central School District (District) officials ensured network access controls were adequate.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/york-central-school-district-2022-93.pdfHorseheads Central School District – Network Access Controls (2021M-127)
Determine whether Horseheads Central School District (District) officials ensured network access controls were secure.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/horseheads-2021-127.pdfNaples Central School District – Network Access Controls (2020M-82)
Determine whether Naples Central School District (District) officials ensured network access controls were secure.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/naples-2020-82.pdfArkport Central School District – Network Access Controls (2021M-162)
Determine whether Arkport Central School District (District) officials ensured network access controls were secure.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/arkport-2021-162.pdfClyde-Savannah Central School District – Network Access Controls (2020M-122)
Determine whether Clyde-Savannah Central School District (District) officials ensured network access controls were secure.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/clyde-savannah-2020-122.pdfWaterford-Halfmoon Union Free School District - Financial Management (2017M-243)
… Adopt budgets that include realistic estimates for expenditures. Develop a plan for the use of excess unrestricted fund balance in the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/15/waterford-halfmoon-union-free-school-district-financial-management-2017mEdinburg Common School District – Tax Collection (2016M-233)
… of our audit was to review the Tax Collector’s process for the period July 1, 2009 through August 31, 2015. … and has approximately 70 students. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $3.4 … $92,323 in cash collections to the Business Manager for deposit, resulting in a shortage of $2,390. Because the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/edinburg-common-school-district-tax-collection-2016m-233Schenevus Central School District - Financial Condition (2018M-83)
… adequately addressed the declining financial condition of the general and school lunch (cafeteria) funds. Key Findings Total general fund balance decreased by $567,000 (39 percent) in 2016-17, and … and decreasing expenditures to reduce the cafeteria fund’s reliance on the general fund. District officials generally …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/schenevus-central-school-district-financial-condition-2018m-83Brookfield Central School District – Claims Audit Process (2018M-6)
… The Brookfield Central School District is located in the towns of Bridgewater, Brookfield, Columbus, Hamilton, Madison and Sangerfield in Chenango, Madison and Oneida Counties. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/brookfield-central-school-district-claims-audit-process-2018m-6Queensbury Union Free School District – Extra-Classroom Activities (2017M-164)
… District is located in the Town of Queensbury and the City of Glens Falls in Warren County. The District is …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/19/queensbury-union-free-school-district-extra-classroom-activities-2017mMineola Union Free School District – Competitive Quotations (2015M-313)
… District’s internal controls over the procurement process for the period July 1, 2014 through June 30, 2015. Background … five-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $87.8 … The Board does not have written guidelines or procedures for seeking competition for purchases that are not subject to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/mineola-union-free-school-district-competitive-quotations-2015m-313Onondaga Central School District – Nonpayroll Disbursements (2014M-257)
… through February 28, 2014. Background The Onondaga Central School District is located in the Towns of Lafayette, Marcellus, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/14/onondaga-central-school-district-nonpayroll-disbursements-2014m-257Medina Central School District – Reserve Funds (2014M-155)
… Background The Medina Central School District is located in the Towns of Shelby and Ridgeway in Orleans County and is governed by an elected nine-member …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/medina-central-school-district-reserve-funds-2014m-155DiNapoli Report Highlights Local Government Reliance on Federal Aid
… aid on New York's municipalities and school districts. In 2015, local governments and school districts outside New York City received $4.7 billion in direct federal aid. Separately, New York City received $7 … safe," said DiNapoli. "But potential policy changes in Washington could have a considerable impact on local …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-report-highlights-local-government-reliance-federal-aidOpinion 92-48
… reserve funds by municipal corporations, fire districts and school districts in connection with the cash sale of … in excess of the sum of all installments of principal and interest due on the indebtedness could be used for any … authorized to be issued for a single object or purpose and only a portion of the parcel is sold, the entire proceeds …
https://www.osc.ny.gov/legal-opinions/opinion-92-48Rochester Attorney Admits to Unlawfully Receiving Retirement Benefits
… retirement benefits while remaining a public employee is informally known as "double-dipping," and is prohibited under state law with few exceptions, none of …
https://www.osc.ny.gov/press/releases/2018/04/rochester-attorney-admits-unlawfully-receiving-retirement-benefitsChenango Valley Central School District – Budget Review (B4-13-11)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/chenango-valley-central-school-district-budget-review-b4-13-11Poughkeepsie City School District - Budgeting (2018M-226)
Determine whether the Board and District officials adopted realistic budgets
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/poughkeepsie-city-school-district-budgeting-2018m-226Commack Union Free School District - Information Technology Assets Inventory (2020M-15)
… It took between 11 and 55 days from our initial visits for officials to locate 80 additional IT assets. Because of … Implement policies and procedures to properly account for all electronic devices throughout the District. Ensure that all fields previously established on the IT asset inventory system are filled out to properly …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/08/commack-union-free-school-district-information-technology-assets