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Willsboro Central School District – Student State Aid (2023M-119)
Determine whether Willsboro Central School District (District) officials properly claimed State aid for special education students who received services in summer placements.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/willsboro-central-school-district-2023-119.pdfSaranac Central School District – Student State Aid (2023M-91)
Determine whether Saranac Central School District (District) officials properly claimed State aid for special education students who received services in 10-month public and summer placements.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/saranac-central-school-district-2023-91.pdfPrivacy and Security of Student Data (Follow-Up) (2024-F-11)
To determine the extent of implementation of the three recommendations included in our initial audit report, State Education Department: Privacy and Security of Student Data (Report 2021-S-29).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-24f11.pdfHancock Central School District - Non-Resident Student Tuition - 2021M-208
Determine whether Hancock Central School District (District) officials established non-resident tuition (NRT) rates in the best interest of District taxpayers.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/hancock-2021-208.pdfMedgar Evers College – Controls Over Bank Accounts
… To determine whether the City University of New York’s (CUNY) Central Office (Central) officials adequately … urban university in the United States, consisting of 24 institutions. CUNY provides education for more than … accounts with a total balance of $1.02 million. CUNY’s Cash Management and Banking Policy (Policy), effective July …
https://www.osc.ny.gov/state-agencies/audits/2016/06/03/medgar-evers-college-controls-over-bank-accountsDiNapoli: Local Government Debt Levels Off
… New York’s local governments had $43.6 billion in total outstanding debt … that school districts have borrowed less. “Borrowing helps local governments to build roads, bridges, and schools and … to take on critical infrastructure projects. When a local government issues debt, it should have a long-term plan …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-local-government-debt-levels-offSalmon River Central School District – Foster Care Student Tuition (2022M-168)
… report – pdf] Audit Objective Determine whether Salmon River Central School District (District) officials accurately … audit school district salmon river …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/10/salmon-river-central-school-district-foster-care-student-tuition-2022mWest Babylon Union Free School District – School Lunch Operations (2016M-243)
… District is located in the Town of Babylon, Suffolk County and is governed by an elected nine-member Board of Education. … cafeterias located in the high school, junior high school and five elementary schools, which offer breakfast, lunch and à la carte foods to approximately 4,000 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/west-babylon-union-free-school-district-school-lunch-operations-2016m-243Canaseraga Central School District – Cafeteria Cash Receipts (2014M-57)
Canaseraga Central School District Cafeteria Cash Receipts 2014M57
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/canaseraga-central-school-district-cafeteria-cash-receipts-2014m-57Greenville Central School District – Information Technology (2021M-156)
… established adequate network user account controls to prevent unauthorized use or access. Key Findings District … adequate policies and procedures for network user accounts to prevent unauthorized use or access. Officials did not: … (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Ensure the acceptable use …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/greenville-central-school-district-information-technology-2021m-156Ravena-Coeymans-Selkirk Central School District – Extra-Classroom Activity Funds and Admissions (2020M-169)
… complete report - pdf ] Audit Objective Determine whether the Ravena-Coeymans-Selkirk Central School District’s … controls. However, District officials did not implement the faculty auditor’s recommendations. Key Recommendations … accurately recorded and provide sufficient oversight for the cash collection, remitting and deposit processes. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/01/ravena-coeymans-selkirk-central-school-district-extra-classroom-activityBethpage Union Free School District - Extra-Classroom Activity Funds (2019M-213)
… bank reconciliations were performed incorrectly, resulting in inaccurate cash balances being reported to clubs and to … Ensure pre-numbered receipts and tickets are issued for all ECA fund events, and issue pre-numbered receipts for all collections from ECA advisors. Ensure all checks have two …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/07/bethpage-union-free-school-district-extra-classroom-activity-funds-2019mOneida City School District – Information Technology (2020M-80)
… Ensure that a comprehensive written disaster recovery plan is developed and shared with key District officials. District …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/oneida-city-school-district-information-technology-2020m-80Beacon City School District – Information Technology (2023M-143)
… did not: Disable 281 unneeded network user accounts of the 1,280 accounts reviewed, the oldest of which was last used to log into the network in …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/beacon-city-school-district-information-technology-2023m-143College Readiness
… at its more than 1,500 elementary, middle, and high schools (excludes charter schools/students) in the 2021-22 school year. Over the past several years, DOE …
https://www.osc.ny.gov/state-agencies/audits/2022/10/04/college-readinessOpen Educational Resources
… pursuing a bachelor’s degree full time at CUNY was $6,930. On top of tuition costs, CUNY estimates that students … to students at no or low cost. OER can be full courses, course materials, modules, textbooks, streaming videos, … an effort to create OER to reduce textbook costs. CUNY’s Office of Library Services (OLS) is tasked with providing the …
https://www.osc.ny.gov/state-agencies/audits/2025/03/27/open-educational-resourcesWestern New York Maritime Charter School - Student Enrollment and Billing (2019M-176)
Determine whether student enrollment and billings to school districts of residence are accurate and supported.
https://www.osc.ny.gov/files/local-government/audits/pdf/western-ny-maritime-charter-2019-176.pdfHealth Sciences Charter School - Student Enrollment and Billing (2019M-99)
Determine whether student enrollment and billings to school districts of residence are accurate and supported.
https://www.osc.ny.gov/files/local-government/audits/pdf/health-sciences-charter-2019-99.pdfCharter School for Applied Technologies - Student Enrollment and Billing (2019M-60)
Determine whether student enrollment and billings to school districts of residence are accurate and supported.
https://www.osc.ny.gov/files/local-government/audits/pdf/charter-school-applied-technologies-60.pdfSaranac Lake Central School District – Financial Management and Extra-Classroom Activities (2017M-274)
… July 1, 2014 through June 30, 2017. Background The Saranac Lake Central School District is located in Franklin, Essex … Saranac Lake Central School District Financial Management and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/saranac-lake-central-school-district-financial-management-and-extra