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Opinion 91-64
… PUBLIC CONTRACTS -- Contracts Requiring Bidding (bus transportation contracts for separate routes) -- Bidding Monetary Threshold (computation of for bus transportation contracts) EDUCATION LAW, §305(14); …
https://www.osc.ny.gov/legal-opinions/opinion-91-64South 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.pdfCentral Valley School District – Claims Audit (2015M-129)
… Columbia, Frankfort, German Flatts, Herkimer, Litchfield, Little Falls and Schuyler in Herkimer County. The District …
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)
… The purpose of our audit was to review the District’s employee compensation and benefits transactions through the … For the 2012-13 fiscal year, payroll and associated employee benefits costs totaled $99.9 million, or about 81 …
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)
… of Huntington in Suffolk County and the Town of Oyster Bay in Nassau County. The District, which operates four …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/cold-spring-harbor-central-school-district-competitive-quotes-2016m-320Inlet 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.pdfIrvington Union Free School District – Information Technology (2016M-266)
… violate the acceptable use policy because the District’s web filtering software is not configured to block access. Key … accordingly. Monitor Internet usage and configure the web filtering software to block access to sites that violate …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/irvington-union-free-school-district-information-technology-2016m-266Broadalbin-Perth Central School District – Cash Management (2020M-65)
Determine whether District officials maximized interest earnings.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/broadalbin-perth-2020-65.pdfMoriah Central School District - Cash Management (2019M-65)
Determine whether District officials maximized interest earnings.
https://www.osc.ny.gov/files/local-government/audits/pdf/moriah-65.pdfDiNapoli: More School Districts Take Initial Steps to Exceed Tax Cap
… of State Comptroller Thomas P. DiNapoli. As of March 2nd, 6 percent, or 36, of the 601 school districts that … some districts whose 2016-17 tax levy limit will drop from what was levied in 2015-16. According to initial reports, … have about $308 million less in levy growth compared to what they had in 2015-16 when the allowable growth factor was …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-more-school-districts-take-initial-steps-exceed-tax-capHolland Patent Central School District
Holland Patent Central School District – Access to the Student Information System (2016M-326)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2017-holland-patent.pdfSchool District Assessment Adjustment Form
All assessment adjustments must be reported in detail by parcel on this form. Please fill it out and mail back to the Office of the New York State Comptroller.
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/school-district-assessment-adjustment-form.pdfOversight of Pupil Transportation Services (Follow-Up)
… Objective To assess the extent of implementation of the four recommendations included in our … Department (Department) to (a) determine and define the qualifications of drivers, monitors, and attendants and to … compliance with school bus monitor and attendant qualifications. Overall, the audit found that the Department …
https://www.osc.ny.gov/state-agencies/audits/2022/06/22/oversight-pupil-transportation-services-followUnion-Endicott Central School District – Financial Management (2016M-100)
… to evaluate the District’s financial management practices for the period July 1, 2014 through January 6, 2016. Background The … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $77.2 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/union-endicott-central-school-district-financial-management-2016m-100Amherst Central School District –Financial Condition (2016M-167)
… review the District’s management of financial activities for the period July 1, 2012 through May 31, 2016. Background The Amherst Central … The District’s general fund budgeted appropriations for the 2015-16 fiscal year were $53.6 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/amherst-central-school-district-financial-condition-2016m-167Washingtonville Central School District – Reserve Funds (2014M-45)
… was to examine the District’s management of reserve funds for the period of July 1, 2012 through October 29, 2013. … Board of Education. Budgeted general fund appropriations for the 2013-14 fiscal year are approximately $84 million. … The District has not implemented its reserve fund policy for the funding and use of reserves, and a detailed annual …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/washingtonville-central-school-district-reserve-funds-2014m-45Naples Central School District – Online Banking (2015M-143)
… both of the District’s banks are enabled, including an alert system that advises the Treasurer and Business Manager …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/11/naples-central-school-district-online-banking-2015m-143Elmira City School District – Financial Condition (2014M-348)
… audit was to evaluate the District’s financial condition for the period July 1, 2011 through September 24, 2014. … with approximately 6,500 students. Operating expenditures for the 2013-14 fiscal year totaled approximately $105 … policy that clearly communicates the purpose and intent for establishing each reserve fund and the manner in which …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/06/elmira-city-school-district-financial-condition-2014m-348