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West Irondequoit Central School District – Financial Management and Separation Payments (2016M-180)
… of Audit The objectives of our audit were to review the District’s financial management and examine the District’s … April 12, 2016. Background The West Irondequoit Central School District is located in the Town of Irondequoit, Monroe …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/west-irondequoit-central-school-district-financial-management-andWhitney Point Central School District – Information Technology (2023M-179)
… Audit Objective Determine whether Whitney Point Central School District (District) officials adequately managed nonstudent … letter. … Determine whether Whitney Point Central School District District officials adequately managed …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/whitney-point-central-school-district-information-technology-2023m-179Hammondsport Central School District – Multiyear Planning (2024M-54)
… of information required by the Board’s reserve policy and best practices. Specifically, the annual reserve and fund …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-multiyear-planning-2024m-54Cleveland Hill Union Free School District – Financial Condition (2013M-272)
… expenditures by a total of $12.2 million and increased the tax levy by 5.4 percent. These budgeting practices generated … in each of the last three fiscal years to reduce the tax levy, the Board over-estimated expenditures by between $3 … with statutory requirements. Review reserves and transfer excess balances in compliance with statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/cleveland-hill-union-free-school-district-financial-condition-2013m-272Roxbury Central School District – Financial Condition (2013M-207)
… The District’s budgeted expenditures for the 2013-14 fiscal year are approximately $10 million. Key Findings The … and District officials believed they were effectively managing the District’s fund balance. However, the adopted budgets continually included overestimated expenditures. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/01/roxbury-central-school-district-financial-condition-2013m-207Dover Union Free School District - Information Technology (2018M-112)
… complete report - pdf] Audit Objective Determine whether the District’s information technology (IT) system was … and 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 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/dover-union-free-school-district-information-technology-2018m-112Carthage Central School District - Financial Condition (2018M-93)
… complete report - pdf] Audit Objective Determine whether the Board and District officials adequately managed the District’s financial condition. Key Findings Unrestricted fund balance at the end of 2016- 17 was $6.2 million or 9.9 percent of the next …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/27/carthage-central-school-district-financial-condition-2018m-93Frewsburg Central School District – Internal Controls Over Selected Financial Activities (2013M-327)
… limited. Board President Larry Gauger is employed by an engineering firm that does business with the District. Mr. … However, it is unclear whether he has directly performed engineering work on District projects. If he was involved …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/frewsburg-central-school-district-internal-controls-over-selectedLockport Public Library – Claims Processing (2015M-192)
… in the City of Lockport, Niagara County. The Library is a school district public library that received its charter from the … Trustees, each of whom is appointed by the Lockport City School District’s Board of Education. Budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/library/2015/10/30/lockport-public-library-claims-processing-2015m-192State Contract and Payment Actions in July
… at Open Book New York . Major Contracts Approved Office of Cannabis Management $1.7 million with New York State …
https://www.osc.ny.gov/press/releases/2023/08/state-contract-and-payment-actions-julyState Contract and Payment Actions in February
… $27.2 million with MTX Group Inc. for a Public Matching Funds, Public and Internal Reporting, and Election …
https://www.osc.ny.gov/press/releases/2024/04/state-contract-and-payment-actions-februaryNewark Valley Central School District – Procurement (2022M-60)
… of our audit, officials obtained a credit for this amount from the vendor. Seek competition for four of five …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/newark-valley-central-school-district-procurement-2022m-60Valley Stream Union Free School District Thirteen – Disbursements (2023M-178)
… the checks we reviewed were disbursed for what appear to be legitimate District purposes, when the Treasurer does … that: Although the Board did not authorize the Treasurer to sign District checks with an electronic signature, the Treasurer used an electronic signature to sign 3,621 non-payroll checks totaling $26.7 million. The …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/valley-stream-union-free-school-district-thirteen-disbursements-2023m-178West Genesee Central School District - Capital Assets (2023M-128)
… were on hand. The last physical inventory was completed in 2017 and officials only updated the District’s asset … $2.3 million selected for review: 54 assets were in use but not properly recorded in the inventory records and 38 of these assets that cost …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/west-genesee-central-school-district-capital-assets-2023m-128Jamesville-Dewitt Central School District – Claims Auditing (2022M-149)
… Board of Education (Board) appointed a new claims auditor in July 2022 to correct this internal control deficiency. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/jamesville-dewitt-central-school-district-claims-auditing-2022m-149Cincinnatus 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.pdfBolivar-Richburg Central School District – Internal Controls Over Selected Financial Operations (2013M-92)
… the Regulations. Appoint a faculty auditor to oversee the management of activity fund moneys in accordance with …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/bolivar-richburg-central-school-district-internal-controls-over-selectedState Comptroller DiNapoli Releases Municipal & School Audits
… and the board lacked the financial information necessary to properly monitor and manage village finances. The … each village fund or establish capital projects funds to separately account for the financial activity of projects … water and sewer receivable control account balances to the total of the individual customer account balances. The …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-0Wyandanch Public Library – Oversight of Library Resources (2013M-399)
… 30, 2012. Background The Wyandanch Public Library is a School District Public Library that is located in the Town of … by a five-member Board of Trustees, elected by Wyandanch School District voters. The Library’s expenditures for the …
https://www.osc.ny.gov/local-government/audits/library/2014/11/20/wyandanch-public-library-oversight-library-resources-2013m-399Wappingers 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-135