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Oversight of Mental Health Education in Schools (Follow-Up)
… included in our initial audit report, Oversight of Mental Health Education in Schools (Report 2020-S-63 ). About …
https://www.osc.ny.gov/state-agencies/audits/2023/09/27/oversight-mental-health-education-schools-followChazy Union Free School District – Lead Testing and Reporting (S9-25-13)
… Period July 1, 2019 – September 30, 2024 Understanding the Program Lead is a metal that was commonly used in … to test potable (i.e., consumable) water for lead, report the results and implement necessary remediation. Testing and … to December 31, 2020 (extended to June 30, 2021 due to the COVID-19 pandemic). Cycle Three: January 1, 2023 to …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/chazy-union-free-school-district-lead-testing-and-reporting-s9-25-13Implementation of the Dignity for All Students Act (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Implementation of the Dignity for All Students Act (Report 2016-S-28 ). About the … New York with a safe and supportive environment free from discrimination, harassment, and bullying on school property, …
https://www.osc.ny.gov/state-agencies/audits/2019/11/21/implementation-dignity-all-students-act-followChenango Forks Central School District – Nonresident Tuition (2020M-69)
… Audit Objective Determine whether Chenango Forks Central School District (District) officials properly identified and … to the policy. Key Recommendation Clarify the “Admission of Non-Resident Students” policy (Policy) to include all applicable exceptions. District officials agreed with our recommendations and indicated they would or had already …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/20/chenango-forks-central-school-district-nonresident-tuition-2020m-69Oversight of School Fire Safety Compliance (Follow-Up)
… Purpose To determine the extent of implementation of the four recommendations included in our original report, Oversight of School Fire Safety Compliance ( 2015-S-86 ). Background The …
https://www.osc.ny.gov/state-agencies/audits/2017/11/28/oversight-school-fire-safety-compliance-followHorseheads Central School District – Audit Follow-Up Letter (2016M-138-F)
… - pdf ] | [ read complete 2016 report - pdf ] Purpose of Audit The purpose of our review was to assess the … The Horseheads Central School District (District) is located in the Towns of Baldwin, Big Flats, Catlin, Erin, … and the Town of Cayuta in Schuyler County. The District is governed by an elected nine-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/15/horseheads-central-school-district-audit-follow-letter-2016m-138-fNew Hartford Central School District – Payroll (2021M-149)
… District officials to strengthen internal controls over payroll. Officials did not: Adequately segregate the duties … of or establish adequate compensating controls over the payroll clerk who could add new employees to the financial … adding and changing salaries and pay rates, processing the payroll, and signing and distributing payroll checks. Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/new-hartford-central-school-district-payroll-2021m-149Buffalo Academy of Science Charter School - Procurement (2019M-250)
… made 26 purchases totaling $289,500 without using quotes, as recommended by the School’s procurement … by the School’s policy. Seek competition and obtain quotes for purchases, as required by the policy and as …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/03/13/buffalo-academy-science-charter-school-procurement-2019m-250Spackenkill Union Free School District – Professional Services (2021M-89)
… ] Audit Objective Determine whether Spackenkill Union Free School District (District) officials sought competition for the procurement of professional services and entered into written agreements … are entered into. District officials generally agreed with our findings and indicated they plan to initiate corrective …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/15/spackenkill-union-free-school-district-professional-services-2021m-89Cincinnatus Central School District – Procurement (2021M-111)
… ] Audit Objective Determine whether Cincinnatus Central School District (District) officials sought competition to … been procured in a manner that ensured the economical use of public funds. Officials did not: Periodically seek … and procedures. District officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/01/cincinnatus-central-school-district-procurement-2021m-111Privacy and Security of Student Data (Follow-Up)
… our initial audit report, Privacy and Security of Student Data (Report 2021-S-29 ). About the Program The State … schools’ student information systems and the student data reporting processes. SED is responsible for safeguarding …
https://www.osc.ny.gov/state-agencies/audits/2024/09/26/privacy-and-security-student-data-followREACH Academy Charter School - Cash Disbursements (2019M-130)
… auditor to audit claims before payment as required by the School’s cash disbursement policy. Cash disbursements were … in good condition and provide for an adequate segregation of these duties. Consider ending the use of debit cards. School officials generally agreed with our recommendations and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/13/reach-academy-charter-school-cash-disbursements-2019m-130Protecting our Elderly Population: Select Elder Care Program Audits (2021-2023)
New York State has the fourth-largest population of older adults in the United States, with over 3.3 million New Yorkers age 65 and older (about 17 percent of the population).
https://www.osc.ny.gov/files/reports/pdf/select-elder-care-program-audits-2021-2023.pdfCollege Readiness (Follow-Up)
… the fastest-growing occupations require education beyond a high school diploma—a college degree or advanced certificate … the set of skills, behaviors, and knowledge a high school student should have before enrollment in their first year of …
https://www.osc.ny.gov/state-agencies/audits/2025/10/09/college-readiness-followSalem Central School District - Purchasing (2019M-105)
… under the statutory bidding thresholds. Key Findings Our review of 60 purchases made during our audit period totaling approximately $182,000 disclosed …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/salem-central-school-district-purchasing-2019m-105Whitesville Central School District – Information Technology (2021M-22)
… and information systems. District officials did not: Disable six unnecessary user accounts. Establish written … confidentially to officials. Key Recommendations Disable unnecessary accounts. Adopt a written user …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/whitesville-central-school-district-information-technology-2021m-22Wyandanch Union Free School District – Budget Review (B21-7-1)
… District (District) is located in Suffolk County. Chapter 18 of the Laws of 2020, as amended by Chapter 56 of the Laws of 2020, … officials did implement the recommendations in our July 2020 budget review letter. The District's proposed …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/wyandanch-union-free-school-district-budget-review-b21-7-1Gilbertsville-Mount Upton Central School District – Fixed Assets (2021M-139)
… did not properly monitor and account for 70 percent of the 60 fixed assets we examined, including computers, … have required asset tags and/or were not on the inventory list. Three assets with combined purchase prices of more than … or had an incorrect location indicated, on the inventory list. The Board did not approve the disposal of 28 of the 35 …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/22/gilbertsville-mount-upton-central-school-district-fixed-assets-2021m-139City of Yonkers – Budget Review (B24-6-6)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to … the significant revenue and expenditure projections in the City’s proposed budget for the 2024-25 fiscal year are reasonable. Background The City of Yonkers is authorized to issue debt not to exceed $45 …
https://www.osc.ny.gov/local-government/audits/city/2024/05/20/city-yonkers-budget-review-b24-6-6City of Yonkers - Budget Review (B21-6-7)
… review was to determine whether the significant revenue and expenditure projections in the City’s proposed budget for … budgets for the next fiscal year to the State Comptroller and the Commissioner of Education for review while the … revenue, such as fund balance, one-time State funding and sale of property, to balance its budget. Includes revenue …
https://www.osc.ny.gov/local-government/audits/city/2021/05/17/city-yonkers-budget-review-b21-6-7