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DiNapoli Audit Finds Gaps in NYC School Safety Planning
… enforced by New York City’s Department of Education (DOE), according to an audit released today by State … with state requirements, causing gaps and inconsistencies. When auditors visited schools and examined safety plans, they … SAVE Act and state regulations. For example, DOE does not require school safety plans to be submitted within …
https://www.osc.ny.gov/press/releases/2019/06/dinapoli-audit-finds-gaps-nyc-school-safety-planningUnadilla Valley Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-37)
… District (District) used District resources to provide the mental health component of the New York Safe Schools Against …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/unadilla-valley-central-school-district-mental-health-training-componentDover Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-27)
… District (District) used District resources to provide the mental health component of the New York Safe Schools Against …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/dover-union-free-school-district-mental-health-training-component-newGeneseo Central School District - Online Banking (2019M-172)
… awareness training. District officials agreed with our recommendations and indicated they have begun to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/geneseo-central-school-district-online-banking-2019m-172Coxsackie-Athens Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-21)
… District (District) used District resources to provide the mental health component of the New York Safe Schools Against …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/coxsackie-athens-central-school-district-mental-health-training-componentCanandaigua City School District – Mental Health Training Component of the New York SAVE Act (S9-21-25)
… District (District) used District resources to provide the mental health component of the New York Safe Schools Against …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/canandaigua-city-school-district-mental-health-training-component-newThe Child School – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the expenses reported on the Consolidated Fiscal Reports … City children between 6 and 21 years of age. The School is certified to provide special education services for up to …
https://www.osc.ny.gov/state-agencies/audits/2015/09/11/child-school-compliance-reimbursable-cost-manualExtended School Day Program
… Department (Department) paid SCO Family of Services (SCO) for expenses that were appropriate and allowable under the terms and conditions of the contracts … 1, 2010 through June 30, 2014 to operate an Extended School Day Program (ESD) in two New York City middle schools. …
https://www.osc.ny.gov/state-agencies/audits/2014/02/25/extended-school-day-programWyandanch Union Free School District - Budget Review (B19-7-1)
The purpose of our budget review was to provide an independent evaluation of the adopted 2017-18 and 2018-19 budgets, and the proposed 2019-20 budget.
https://www.osc.ny.gov/files/local-government/audits/pdf/wyandanch-br.pdfHarborfields Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-31)
… of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff. Key Findings The District did not provide mental health … as required to all staff for the 2020-21 school year by September 15, 2020. 64 of the 72 employees’ records we tested …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/harborfields-central-school-district-mental-health-training-component-newEmpire BlueCross BlueShield – Selected Payments for Special Items for the Period July 1, 2012 Through December 31, 2012 (Follow-Up)
… of the three recommendations made in our audit report, New York State Health Insurance Program: Empire BlueCross BlueShield Selected Payments for Special Items for the Period July 1, 2012 Through … days after the issuance of the follow-up report to provide information on any actions that are planned to address the …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/empire-bluecross-blueshield-selected-payments-special-items-period-july-1-2012-throughTown of Alden – Town Clerk/Tax Collector (2024M-106)
… report – pdf] Audit Objective Determine whether the Town of Alden (Town) Town Clerk (Clerk) properly recorded, … have been remitted to the Town Supervisor (Supervisor), a school district or refunded to taxpayers. Most of the … controls over collections. The Clerk generally agreed with our recommendations and indicated she has initiated …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-clerktax-collector-2024m-106UnitedHealthcare Insurance Company of New York – Overpayments for Physician-Administered Drugs (Follow-Up)
… (Report 2021-S-32 ). About the Program The New York State Health Insurance Program (NYSHIP), administered by the … prescription drug, medical/surgical, hospital, and mental health and substance abuse coverage. Civil Service … of services, including physician-administered drugs, which are also covered under the Empire Plan’s separate …
https://www.osc.ny.gov/state-agencies/audits/2025/05/21/unitedhealthcare-insurance-company-new-york-overpayments-physician-administered-drugsAfton Central School District –Management of Fund Balance and Reserves (2016M-134)
… Purpose of Audit The purpose of our audit was to assess District officials’ … is located in the Towns of Coleville, Sanford, Afton, Bainbridge and Coventry and the Village of Afton in Chenango … several years. Certain reserves had excessive balances when compared to their respective liabilities. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/afton-central-school-district-management-fund-balance-and-reserves-2016mHancock Fire Department – Audit Follow Up (2018M-236-F)
… report - pdf] | [read complete 2019 report - pdf] Purpose of Audit The purpose of our review was to assess Hancock Fire Department’s … officers: President, Vice President, Treasurer and Secretary. Results of Review Based on our limited procedures, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/07/01/hancock-fire-department-audit-follow-2018m-236-fWayne Central School District – Property Disposal (2021M-161)
… and indicated they would take corrective action. 1 Wayne CSD – Financial Management and Property Purchase and Disposal, 2014M-152. … Determine whether Wayne …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/wayne-central-school-district-property-disposal-2021m-161Livonia Central School District – Conflict of Interest (2024M-89)
… in District contracts that were not in compliance with the District’s code of ethics. Key Findings A Board of Education (Board) member, … occurs when an official has an interest in a contract with the school district which they have a power or duty to …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/livonia-central-school-district-conflict-interest-2024m-89Malone Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-32)
… District (District) used District resources to provide the mental health component of the New York Safe Schools Against … in Education Act (SAVE Act) training requirement to staff. Key Findings The District did not provide mental health …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/malone-central-school-district-mental-health-training-component-new-yorkDiNapoli: Former Utica School District Superintendent Sentenced for Public Corruption, Must Pay Over $160K to District
… in his pension earnings from the date of his crime until his termination. “Bruce Karam shamelessly diverted … terminated by the school board shortly after his arrest in November 2023. His co-defendant, LaPolla, was sentenced to 60 days of house arrest and three years of probation earlier …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-former-utica-school-district-superintendent-sentenced-public-corruption-must-pay-over-160kBaldwin Public Library – Payroll (2013M-335)
… Read complete report - [pdf] Purpose of Audit The purpose of our audit was to determine if the Library had effective … each of whom is elected by the Baldwin Union Free School District voters. Budgeted appropriations for the …
https://www.osc.ny.gov/local-government/audits/library/2014/01/31/baldwin-public-library-payroll-2013m-335