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Tuckahoe Common School District – Purchasing (2013M-158)

… Purpose of Audit The purpose of our audit was to examine the District’s controls over purchasing for the period July 1, 2011, to February 28, 2013. Background The Tuckahoe Common School … the District’s purchasing policy, for purchases required to be bid, or those that were required to be purchased by …

https://www.osc.ny.gov/local-government/audits/school-district/2013/11/08/tuckahoe-common-school-district-purchasing-2013m-158

State Comptroller DiNapoli Releases Municipal & School Audits

… $356,610 (92%) did not comply with village policy. For example: transactions totaling $39,093 did not have any … store; $25,140 from an online retailer; and $23,242 for furniture and appliances. Without oversight and itemized … not determine whether purchased items were appropriate and for village purposes. Barker Central School District – …

https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits

Remsenburg-Speonk Union Free School District – Procurement (2017M-211)

… forms, and two purchases totaling $11,555 were made without prior approval, resulting in confirming purchase …

https://www.osc.ny.gov/local-government/audits/school-district/2018/01/19/remsenburg-speonk-union-free-school-district-procurement-2017m-211

Downsville Central School District – Claims Auditing (2022M-134)

… the Downsville Central School District (District) Board of Education (Board) and District officials ensured claims … been paid. Officials did not obtain the minimum number of quotes for nine claims totaling $18,628. Key … the Downsville Central School District District Board of Education Board and District officials ensured claims were …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/downsville-central-school-district-claims-auditing-2022m-134

Worcester Central School District - Fund Balance Management (2022M-75)

… balance. The Board annually overestimated appropriations from 2016-17 through 2020-21 by an average of $943,000, or 8 … budgeted for operating deficits totaling $4.7 million from 2016-17 through 2020-21, but experienced net operating …

https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/worcester-central-school-district-fund-balance-management-2022m-75

Port Chester-Rye Union Free School District – Information Technology User Accounts (2021M-209)

… unnecessary network user accounts and notify the IT vendor to disable them. Nine former employees’ user accounts … list of authorized network user accounts and notify the IT vendor using service requests to disable network user …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/port-chester-rye-union-free-school-district-information-technology-user

Half Hollow Hills Central School District – Information Technology Equipment Inventory Records (2024M-33)

… properly inventoried and determined that 23 percent of the equipment was not properly accounted for. Specifically: … 20 IT devices that cost $19,914 were not listed in the District’s accounting detail report. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/half-hollow-hills-central-school-district-information-technology

Hauppauge Union Free School District – Leave Accruals (2022M-150)

… accruals. Key Findings District officials did not properly account for leave accruals for 19 of the 49 employees’ …

https://www.osc.ny.gov/local-government/audits/school-district/2022/12/30/hauppauge-union-free-school-district-leave-accruals-2022m-150

Binghamton City School District – Financial Condition (2013M-242)

… Town of Fenton in Broome County. The District is governed by the Board of Education which comprises seven elected …

https://www.osc.ny.gov/local-government/audits/school-district/2014/01/24/binghamton-city-school-district-financial-condition-2013m-242

Pearl River Union Free School District – Competitive Procurement (2015M-363)

… schools with approximately 2,500 students, is governed by an elected five-member Board of Education. Budgeted …

https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/pearl-river-union-free-school-district-competitive-procurement-2015m-363

White Plains City School District – Procurement of Professional Services (2014M-240)

… process and procedures for procurement of professional services for the period July 1, 2012 through April 30, 2014. … professional services and did not have documentation to support why contract providers were chosen for all …

https://www.osc.ny.gov/local-government/audits/school-district/2014/10/31/white-plains-city-school-district-procurement-professional-services-2014m

Sidney Central School District – Expenditure Control and Student Achievement (2014M-163)

… to control expenditures and improve student achievement for the period July 1, 2012 through February 20, 2014. … with approximately 1,100 students. Budgeted appropriations for the 2014-15 fiscal year total approximately $24.6 … percent. Key Recommendations There are no recommendations for this audit. … Sidney Central School District Expenditure …

https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/sidney-central-school-district-expenditure-control-and-student

Rocky Point Union Free School District – Financial Condition (2015M-170)

… schools with approximately 3,240 students, is governed by an elected five-member Board of Education. General fund …

https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/rocky-point-union-free-school-district-financial-condition-2015m-170

Oyster Bay-East Norwich Central School District – Employee Leave Accruals (2013M-253)

… Purpose of Audit The purpose of our audit was to determine if the District has properly accounted for employee leave accruals for the period July 1, 2011, to March 31, 2013. Background The Oyster Bay-East Norwich Central School District is located in the Town of Oyster Bay in Nassau County. The District is …

https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/oyster-bay-east-norwich-central-school-district-employee-leave-accruals

Great Neck Union Free School District – Fuel (2016M-82)

… if the District properly safeguarded its fuel inventories for the period July 1, 2014 through October 31, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $216 … million. Key Findings The Board did not adopt a policy for fuel inventory accountability and there were no written …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/great-neck-union-free-school-district-fuel-2016m-82

Locust Valley Central School District – Competitive Quotes (2016M-131)

… of Audit The purpose of our audit was to examine the District’s practices and procedures related to the purchase … December 31, 2015. Background The Locust Valley Central School District is located in the Town of Oyster Bay, Nassau …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/locust-valley-central-school-district-competitive-quotes-2016m-131

Cost-Saving Ideas: School District Auditing – Internal Auditor

… The internal auditor: develops a risk assessment and ensures … are in place and working; performs an annual update on the risk assessment; tests and evaluates one or more areas of the district’s operations periodically; and prepares …

https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-internal-auditor

Harpursville Central School District – Financial Management (2013M-261)

… during this period. As a result, the unexpended surplus funds exceeded the statutory maximum of 4 percent of the … 21 percent to 33 percent. The District has four reserve funds with excessive balances. Key Recommendations Ensure … taxpayers. Review all reserve balances and transfer excess funds to unrestricted fund … Harpursville Central School …

https://www.osc.ny.gov/local-government/audits/school-district/2014/01/03/harpursville-central-school-district-financial-management-2013m-261