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Waverly Central School District - Financial Operations (2019M-136)
Determine whether District officials provided adequate oversight of cash disbursements and payroll processes.
https://www.osc.ny.gov/files/local-government/audits/pdf/waverly-2019-136.pdfConnetquot Central School District - Financial Management (2019M-180)
Determine whether the Board and District officials effectively managed the District’s financial condition.
https://www.osc.ny.gov/files/local-government/audits/pdf/connetquot-2019-180.pdfMedina Central School District - Reserve Funds (2019M-165)
Determine whether the Board and District officials effectively managed the District’s reserve funds.
https://www.osc.ny.gov/files/local-government/audits/pdf/medina-2019-165.pdfState Agencies Bulletin No. 1387
… position pools and the crosswalk between the current mapping and the new SFS chartfield strings Affected Employees … position pools and the crosswalk between the current mapping and the new SFS chartfield strings …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1387-new-york-state-payroll-system-payserv-conversion-statewide-financialEldred Central School District – Sexual Harassment Prevention Training (S9-23-20)
… Central School District (District) employees and Board of Education (Board) members completed annual sexual …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/01/eldred-central-school-district-sexual-harassment-prevention-training-s9Town of Afton – Budgeting Practices (2013M-304)
… of our audit was to examine the Town’s budgeting practices for the period January 1, 2012 to August 22, 2013. Background The Town of Afton is located in Chenango County and has a population of 2,851 residents. The Town is governed … Town officials purchased approximately $262,000 of equipment and spent $503,333 on capital improvements to Town …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-afton-budgeting-practices-2013m-304Sewanhaka Central High School District – Student Fees (2016M-296)
… of our audit was to examine the collection of student fees for test preparation classes, advanced placement exams and … January 31, 2016. Background The Sewanhaka Central High School District is located in the Town of Hempstead, Nassau County …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/sewanhaka-central-high-school-district-student-fees-2016m-296City of Johnstown – Financial Management (2020M-134)
… the City of Johnstown (City) officials maintained accurate and complete financial information to adequately manage … The City Treasurer (Treasurer) did not maintain accurate accounting records. The Treasurer filed the required annual financial reports late for fiscal years 2016 and 2017 and had not filed the reports …
https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-financial-management-2020m-134E&D Children Center, Inc. – Compliance With the Reimbursable Cost Manual
… program, and sufficiently documented, pursuant to the State Education Department’s (SED) Reimbursable Cost Manual … program and sufficiently documented pursuant to the State Education Departments Reimbursable Cost Manual …
https://www.osc.ny.gov/state-agencies/audits/2021/11/16/ed-children-center-inc-compliance-reimbursable-cost-manualUnited HealthCare – Overpayments for Services Provided by Long Island Spine Specialists
… The Empire Plan is the primary health benefits plan for NYSHIP, covering a range of services from inpatient … Empire Plan and, consequently, taxpayers. From a random sample, we identified overpayments totaling $226,309 that … obligations. Based on a statistical projection of the sample overpayments to the population of Long Island Spine’s …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-long-island-spine-specialistsBroadalbin-Perth Central School District – Cash Management (2020M-65)
… or prepare cash flow forecasts to estimate the amount of funds available for investment. Officials earned interest …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/09/broadalbin-perth-central-school-district-cash-management-2020m-65East Greenbush Central School District – Claims Processing (2015M-302)
… Purpose of Audit The purpose of our audit was to examine the District’s claims auditing process for the … for legitimate District purposes and approved prior to payment. Key Recommendations There are no recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/east-greenbush-central-school-district-claims-processing-2015m-302Poughkeepsie City School District – Information Technology (2019M-166)
Determine whether District officials ensured IT systems were adequately secured and protected against unauthorized use, access and loss.
https://www.osc.ny.gov/files/local-government/audits/pdf/poughkeepsie-2019-166.pdfMill Neck Manor School for the Deaf – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by the Mill Neck Manor School for the Deaf (Mill Neck School) on … Cost Manual (Manual). The audit covers the two fiscal years ended June 30, 2010. Background The Mill Neck School, …
https://www.osc.ny.gov/state-agencies/audits/2013/03/14/mill-neck-manor-school-deaf-compliance-reimbursable-cost-manualOceanside Union Free School District – Monitoring Internet Use (2022M-195)
… (District) officials monitored employees’ compliance with the acceptable Internet use policy (AUP) on the District’s network. Key Findings District officials did not monitor … shopping, entertainment, personal email, online gaming and social networking, in violation of the District’s AUP. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/24/oceanside-union-free-school-district-monitoring-internet-use-2022m-195Roosevelt Union Free School District – Competitive Procurement (2015M-234)
… of our audit was to review internal controls over the District’s procurement process for the period July 1, 2014 through June 30, 2015. Background The Roosevelt Union Free School District is located in the Town of Hempstead in Nassau …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/roosevelt-union-free-school-district-competitive-procurement-2015m-234Northern Adirondack Central School District – Internal Controls Over Extra-Classroom Activity Funds (2014M-128)
… of Audit The purpose of our audit was to determine if the District had established effective internal controls over extra-classroom activity funds for the period July 1, 2012 through March 31, 2014. Background The Northern Adirondack Central School District is located in the Towns of Altona, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/northern-adirondack-central-school-district-internal-controls-over-extraPort Jervis City School District – Financial Condition (2022M-152)
Determine whether the Port Jervis City School District (District) officials and Board of Education (Board) effectively managed the District’s general fund financial condition.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/port-jervis-city-school-district-2022-152.pdfHaverstraw-Stony Point Central School District – Information Technology (2021M-108)
Determine whether Haverstraw-Stony Point Central School District (District) officials established adequate internal controls over user accounts to prevent unauthorized use, access and loss.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/haverstraw-stony-point-2021-108.pdfEllenville Central School District – Network User Accounts (2022M-18)
… pdf] Audit Objective Determine whether Ellenville Central School District (District) officials ensured network user accounts … from the date of our test. Established written procedures for granting, changing or disabling network user accounts. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/ellenville-central-school-district-network-user-accounts-2022m-18