Press Releases

 

 

Summary of Audit Findings Related to the Special School District Legislation

 

Fraudulent Activity
Indications of fraud were found in the following audits and were referred to local law enforcement agencies. The Office of the State Comptroller (OSC) found pervasive weaknesses in internal controls in the areas audited that led to the fraudulent activity occurring and not being detected in a timely manner.

  • Roslyn Union Free School District – Anatomy of a Scandal (Report No. 2005M-21)
  • CPA Audit Services Provided to the Roslyn Union Free School District (2004M-84)
  • Hempstead Union Free School District (2005M-62)
  • CPA Audit Services Provided to the Manhasset Union Free School District (2004M-89)

Serious Internal Control Deficiencies
Serious internal control deficiencies were identified in the following audits that could easily lead to theft and misappropriations of taxpayer assets. OSC found pervasive weaknesses in internal controls in the areas audited.

  • Plainedge Union Free School District (S8-4-129)
  • Central Islip Union Free School District (S8-5-11)
  • Lawrence Union Free School District (2005M-38)
  • Westbury Union Free School District (S8-5-4)
  • Manhasset Union Free School District – Internal Controls (2005M-33)

Internal Controls in Need of Improvement
Various internal control procedures needed improvements in the following audits, including establishing clear and effective policies for various expenses. While internal controls could be improved at these schools, our testing of numerous payments, transactions and other aspects of the districts’ operations did not reveal any significant wrongdoing.

  • Baldwin Union Free School District (S8-4-128)
  • East Islip Union Free School (S8-5-45)
  • East Meadow Union Free School District (S8-5-6)
  • Massapequa Union Free School District (S8-5-5)
  • Syosset Central School District (S8-5-7)
  • Windham-Ashland-Jewett Central School District (2005M-55)
  • Wyandanch Union Free School District (S8-5-46)

Some Schools Are Well-Managed
The following audits identified schools that were generally well-managed. District officials had taken practical steps to address various issues. Internal control systems were generally well-designed and operating as intended to provide reasonable assurance that district-established policies and procedures were being followed. However, these audits did identify some areas that could still be improved.

  • Elmont Union Free School District (S8-5-9)
  • Locust Valley Central School District (S8-5-44)
  • Miller Place Union Free School District (S8-5-10)
  • North Shore Central School District (S8-5-32)
  • Riverhead School District (S8-5-8)


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