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Greenwood Lake Union Free School District – Financial Condition (2016M-40)
… of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2010 … June 30, 2015. Background The Greenwood Lake Union Free School District is located in the Town of Warwick in Orange …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greenwood-lake-union-free-school-district-financial-condition-2016m-40Royalton-Hartland Central School District – Information Technology Contingency Planning (2021M-4)
Determine whether the Royalton-Hartland Central School District (District) has an information technology (IT) contingency plan that is periodically evaluated, updated as necessary, and disseminated to appropriate District personnel.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/royalton-hartland-2021-4.pdfLe Roy Central School District – Reserve Funds (2022M-110)
Determine whether the Le Roy Central School District (District) Board of Education (Board) and District officials properly established and used reserve funds and maintained them at reasonable levels.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/le-roy-central-school-district-2022-110.pdfCentral Valley School District - Separation Payments (2018M-153)
… [read complete report - pdf] Audit Objective Determine whether District officials … indicated they planned to initiate corrective action. … Central Valley School District Separation Payments 2018M153 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/14/central-valley-school-district-separation-payments-2018m-153LaFayette Central School District - Fixed Assets (2018M-073)
… for properly. Key Findings The District did not have a comprehensive policy for identifying and recording fixed … or not properly tagged. The District’s inventory records of technology assets were inconsistent. Key Recommendations Adopt a comprehensive policy that establishes threshold amounts for …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/15/lafayette-central-school-district-fixed-assets-2018m-073Lake George Central School District - Purchasing (2018M-167)
… the District sought competition when purchasing goods and services that fell below the statutory bidding … totaling about $152,000. The Board did not develop and implement procedures to seek competition for purchasing … employees and officials. District officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/16/lake-george-central-school-district-purchasing-2018m-167Cincinnatus Central School District – Procurement (2021M-111)
Determine whether Cincinnatus Central School District (District) officials sought competition to procure goods and services not subject to competitive bidding requirements.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/cincinnatus-2021-111.pdfSouth Colonie Central School District - Allocation of Personnel Costs (2020M-10)
Determine if District officials accurately allocated personnel costs between District and State grant activities.
https://www.osc.ny.gov/files/local-government/audits/pdf/south-colonie-2020-10.pdfHempstead Union Free School District – Management of District Resources (2014M-253)
… Purpose of Audit The purpose of our audit was to assess internal controls over the management of District … with no documented plan, reason or clear benefit to the District. The Board has not instituted procedures or scheduled sufficient meetings to ensure that all of its decisions and deliberations are …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/29/hempstead-union-free-school-district-management-district-resources-2014mIthaca City School District – Transportation State Aid and Information Technology (2017M-63)
… of Audit The purpose of our audit was to examine the District’s transportation State aid procedures and … 2015 through January 10, 2017. Background The Ithaca City School District is located in the City of Ithaca, eight towns …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/ithaca-city-school-district-transportation-state-aid-and-informationPavilion Central School District – Claims Audit (2024M-108)
… Key Findings The claims auditor did not properly audit all claims prior to payment. As a result, there was an …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/pavilion-central-school-district-claims-audit-2024m-108Oakfield-Alabama Central School District – Procurement (2024M-103)
… procedures (Policy) when procuring goods and services. Of the 62 purchases totaling $4.9 million that were tested, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/oakfield-alabama-central-school-district-procurement-2024m-103Marlboro Central School District – District Officials’ Outside Business Activities (2014M-241)
… Key Recommendations Ensure that District official do not participate in the process of awarding contracts to …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/06/marlboro-central-school-district-district-officials-outside-businessFreeport Union Free School District – Financial Management (2024M-49)
… $37.2 million without demonstrating they were reasonably funded. For example: retirement contribution reserve has …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/freeport-union-free-school-district-financial-management-2024m-49Central Islip Union Free School District – Financial Management (2013M-380)
… Purpose of Audit The purpose of our audit was to assess the Board’s oversight and management of the … a combined $13.2 million over the five-year period) to help finance the next years’ operations, District officials actually used less than $5.3 million to fund District operations. Additionally, the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/central-islip-union-free-school-district-financial-management-2013m-380Putnam Valley Central School District – Financial Condition (2016M-135)
… The Putnam Valley Central School District is located in the Town of Putnam Valley in Putnam and Westchester Counties. The District, which … each year to pay these expenditures. This resulted in surplus fund balance, which exceeded the statutory limit. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/putnam-valley-central-school-district-financial-condition-2016m-135East Ramapo Central School District – Transportation Audit Follow Up (2019M-107-F)
… County. The Board of Education (Board) is responsible for managing the District’s operations. Results of Review …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/east-ramapo-central-school-district-transportation-audit-follow-2019m-107East Ramapo Central School District – Textbook Audit Follow Up (2019M-171-F)
… the District’s operations. Results of Review Based on our limited procedures, it appears that the District has …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/east-ramapo-central-school-district-textbook-audit-follow-2019m-171-fTitle I Grants to Local Educational Agencies – Federal Funding and New York
… norms and annual school allocations. FIGURE 1 – Title I NYC School Allocations, FY 2025 # Schools Fungible Title I … $110,520,421 $44,163,557 $58,337,598 $847,310,115 $533,907 Source: NYC Department of Education Impact In FY 2025, DOE … 2 – Historical Citywide Title I School Allocations Source: NYC Department of Education … Title I of the Every …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/title-i-grants-local-educational-agenciesDiNapoli: Audit Finds Major Shortcomings in Oversight of School Safety Planning
… the requirements under the Safe Schools Against Violence in Education (SAVE) Act were being met by school districts. … could not demonstrate they had adopted annual safety plans in accordance with SED guidance, held public hearings on the … of DiNapoli’s initiative to focus on educational issues in his new term. Upcoming audits will look at safety planning …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-audit-finds-major-shortcomings-oversight-school-safety-planning