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Royalton-Hartland Central School District – Information Technology Contingency Planning (2021M-4)
Determine whether the Royalton-Hartland Central School District (District) has an information technology (IT) contingency plan that is periodically evaluated, updated as necessary, and disseminated to appropriate District personnel.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/royalton-hartland-2021-4.pdfHancock Central School District – Financial Condition (2013M-187)
… audit was to evaluate the District’s financial operations for the period July 1, 2011, to June 30, 2013. Background The … Board of Education which comprises five elected members. For the 2013-14 fiscal year, the District’s operating budget … 2011-12 and 2012-13 and reduced its unexpended surplus funds to a more reasonable level. However, we found that the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/hancock-central-school-district-financial-condition-2013m-187Saugerties Central School District – Extra-Classroom Activities (2017M-77)
… student treasurers include, collect and remit sales tax on applicable sales; and ensure that central treasurers file …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/14/saugerties-central-school-district-extra-classroom-activities-2017m-77DiNapoli Announces State Contract and Payment Actions for June 2016
… each to Hudson Valley Technology Development and Western NY Technology Development. $8.7 million for High Tech … Inc., $934,000 to the Polish Community Center of Buffalo and $702,000 to the Actors Fund of America. $3.9 … and equipment at the Riverbend/SolarCity facility in Buffalo. Gaming Commission $20.2 million to 17 local …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-announces-state-contract-and-payment-actions-june-2016DiNapoli Announces State Contract and Payment Actions For December 2016
… his commitment to added transparency via his Open Book New York website. Highlights for December 2016: Legislative … American Museum of Natural History; Glimmerglass Opera Theatre; Long Island Traditions, Troy Savings Bank Music … III JV to replace the Kosciuszko Bridge in NYC. $4.5 million to The Pike Co. for design and build …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-announces-state-contract-and-payment-actions-december-2016Opinion 90-43
… benefit which is payable under §208-f may be paid to a deceased member's children where the deceased member is … of the General Municipal Law. This provision provides for a special accidental death benefit to be paid by … officer, who was divorced at the time of death, eligible for the death benefit; (ii) are children under the age of 18 …
https://www.osc.ny.gov/legal-opinions/opinion-90-43Sweet Home Central School District – Financial Management (2016M-207)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for … properly report and use statutorily restricted money to pay debt in the debt service fund and return all other money to unrestricted general fund balance. Properly analyze cash …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/sweet-home-central-school-district-financial-management-2016m-207Merrick Union Free School District – Financial Condition (2016M-240)
… District's financial operations and use of fund balance for the period July 1, 2014 through December 31, 2015. … Board was not used. The district did not use its reserve funds during the audit period but instead used operating funds to pay for related costs. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/merrick-union-free-school-district-financial-condition-2016m-240DiNapoli: Problems Persist at Many Hotels and Motels Used to House Homeless
… State auditors examining hotels and motels used to house the homeless found poor conditions still exist at many facilities across New York state with significant problems including mold, water …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-problems-persist-many-hotels-and-motels-used-house-homelessSyosset Central School District - Payroll (2018M-42)
… paid and benefits provided to employees. Except for minor deficiencies discussed with District officials, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/syosset-central-school-district-payroll-2018m-42South Colonie Central School District - Allocation of Personnel Costs (2020M-10)
Determine if District officials accurately allocated personnel costs between District and State grant activities.
https://www.osc.ny.gov/files/local-government/audits/pdf/south-colonie-2020-10.pdfState Comptroller DiNapoli Releases Municipal & School Audits
… lack of corrective action. Scio Central School District – Capital Assets (Allegany County) District officials did not maintain complete and accurate capital asset records. As a result, of the 100 capital assets valued at $113,000, 51 assets worth $38,000 …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-0Wyandanch Public Library – Oversight of Library Resources (2013M-399)
… is a School District Public Library that is located in the Town of Babylon in Suffolk County. The Library is governed by a five-member … cash receipts and received payments that were not included in her contractual agreement. The Board did not enforce …
https://www.osc.ny.gov/local-government/audits/library/2014/11/20/wyandanch-public-library-oversight-library-resources-2013m-399Inlet Common School District – Claims Processing (2023M-180)
Determine whether Inlet Common School District (District) claims were adequately supported, for appropriate purposes, audited and approved before payment.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/inlet-common-school-district-2023-180.pdfGranville Central School District – Medicaid Reimbursements (2021M-90)
Determine whether the Granville Central School District (District) maximized Medicaid reimbursements by claiming for all eligible Medicaid services provided.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/granville-2021-90.pdfCazenovia Central School District - Information Technology (2019M-46)
Determine whether District officials ensured that the PPSI on District servers and in the financial system was adequately protected.
https://www.osc.ny.gov/files/local-government/audits/pdf/cazenovia-2019-46.pdfOpinion 91-64
… York , 26 App Div 76, 49 NYS 615 [1898]). However, this does not mean that a political subdivision may not award …
https://www.osc.ny.gov/legal-opinions/opinion-91-64Central Valley School District – Claims Audit (2015M-129)
… does not oversee the application of her signature on checks or compare checks to the warrant prior to issuance. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/central-valley-school-district-claims-audit-2015m-129Liverpool Central School District – Employee Compensation and Benefits (2014M-374)
… through the use of computer-assisted auditing techniques for the period July 1, 2012 through May 21, 2014. Background … with approximately 7,300 students. Operating expenditures for the 2013-14 fiscal year totaled $135.8 million. For the 2012-13 fiscal year, payroll and associated employee …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/20/liverpool-central-school-district-employee-compensation-and-benefitsCold Spring Harbor Central School District – Competitive Quotes (2016M-320)
… May 31, 2016. Background The Cold Spring Harbor Central School District is located in the Town of Huntington in … contracts is correct. … Cold Spring Harbor Central School District Competitive Quotes 2016M320 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/cold-spring-harbor-central-school-district-competitive-quotes-2016m-320