Search

LaFayette Central School District - Fixed Assets (2018M-073)

… for properly. Key Findings The District did not have a comprehensive policy for identifying and recording fixed … records each year and ensure that they are accurate and up-to-date. District officials agreed with our recommendations and indicated they plan to initiate corrective action. … LaFayette Central School …

https://www.osc.ny.gov/local-government/audits/school-district/2018/06/15/lafayette-central-school-district-fixed-assets-2018m-073

Lake George Central School District - Purchasing (2018M-167)

… the statutory bidding thresholds. Key Findings Our review of 60 purchases made during the audit period totaling nearly …

https://www.osc.ny.gov/local-government/audits/school-district/2018/11/16/lake-george-central-school-district-purchasing-2018m-167

Hempstead Union Free School District – Management of District Resources (2014M-253)

… The Hempstead Union Free School District is located in the Town of Hempstead in Nassau County. The District, which is governed by an … that all of its decisions and deliberations are performed in a transparent and public manner. District officials did …

https://www.osc.ny.gov/local-government/audits/school-district/2014/12/29/hempstead-union-free-school-district-management-district-resources-2014m

Broadalbin-Perth Central School District – Cash Management (2020M-65)

Determine whether District officials maximized interest earnings.

https://www.osc.ny.gov/files/local-government/audits/2020/pdf/broadalbin-perth-2020-65.pdf

Moriah Central School District - Cash Management (2019M-65)

Determine whether District officials maximized interest earnings.

https://www.osc.ny.gov/files/local-government/audits/pdf/moriah-65.pdf

Central 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 District’s budgets and financial condition for the …

https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/central-islip-union-free-school-district-financial-management-2013m-380

East Ramapo Central School District – Transportation Audit Follow Up (2019M-107-F)

… to assess the District’s progress, as of May/June 2022, in implementing our recommendations in the audit report released in November 2019. Background … 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-107

East Ramapo Central School District – Textbook Audit Follow Up (2019M-171-F)

… to assess the District’s progress, as of May/June 2022, in implementing our recommendations in the audit report released in August 2020. Background The … 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-textbook-audit-follow-2019m-171-f

Putnam 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 … taxes to pay retirement, tax certiorari and liability claim expenditures from the annual operating budget. When …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/putnam-valley-central-school-district-financial-condition-2016m-135

Opinion 2006-8

… Benefit Accrued Liability Reserve Fund (use of for lump sum “retirement awards”) PUBLIC OFFICERS AND EMPLOYEES -- … employee benefit accrued liability reserve fund for lump sum “retirement awards”) GENERAL MUNICIPAL LAW §6-p: Monies … liability reserve fund may not be used to finance lump sum “retirement awards”, which are calculated as prescribed …

https://www.osc.ny.gov/legal-opinions/opinion-2006-8

Wayland-Cohocton Central School District – Lead Testing and Reporting (2024M-118)

… did not sample and test or properly exempt 140 of the 379 (37 percent) water outlets in the District because they …

https://www.osc.ny.gov/local-government/audits/school-district/2025/01/17/wayland-cohocton-central-school-district-lead-testing-and-reporting-2024m

Bedford Central School District - Information Technology (2018M-164)

… not always comply with the District’s Internet use policy. In addition, sensitive IT control weaknesses were …

https://www.osc.ny.gov/local-government/audits/school-district/2018/10/26/bedford-central-school-district-information-technology-2018m-164

Bronxville Union Free School District - Procurement (2018M-46)

… if District officials sought competition for the purchase of goods and services not subject to competitive bidding and …

https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/bronxville-union-free-school-district-procurement-2018m-46

Campbell-Savona Central School District -- Budget Review (B2-14-11)

… expenditure projections in the District’s tentative budget for the 2014-15 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budget for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2014/04/24/campbell-savona-central-school-district-budget-review-b2-14-11

Falconer Central School District – Financial Management (2016M-146)

Falconer Central School District Financial Management 2016M146

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/falconer-central-school-district-financial-management-2016m-146

Ravena-Coeymans-Selkirk Central School District – Payroll (2015M-326)

… Purpose of Audit The purpose of our audit was to evaluate the accuracy of payroll payments for the period July 1, 2014 through August 31, 2015. … is located in the Towns of Coeymans, Bethlehem and New Scotland in Albany County and New Baltimore in Greene …

https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/ravena-coeymans-selkirk-central-school-district-payroll-2015m-326

Cheektowaga-Maryvale Union Free School District – Financial Condition (2015M-25)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Union Free School District is located in the Town of Cheektowaga, Erie County, and operates four schools with … The District is governed by an elected five-member Board of Education. General fund appropriations for the 2014-15 …

https://www.osc.ny.gov/local-government/audits/school-district/2015/06/05/cheektowaga-maryvale-union-free-school-district-financial-condition-2015m

Cheektowaga 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 … 2016. Background The Cheektowaga Central School District is located in the Town of Cheektowaga, Erie County. The … operates four schools with approximately 2,100 students, is governed by an elected seven-member Board of Education. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/cheektowaga-central-school-district-employee-compensation-and-benefit