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South Kortright Central School District – Claims Audit (2023M-69)
… we determined that: The Board did not comply with New York State Education Law Section 1709 (20-a) when it … documentation to verify compliance with the District’s procurement policy. Key Recommendations Ensure the claims …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/south-kortright-central-school-district-claims-audit-2023m-69Baldwin Union Free School District – Sexual Harassment Prevention Training (S9-23-17)
… any Board members. Of the 120 total individuals we tested (115 selected employees and all five Board members), 17 …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/10/06/baldwin-union-free-school-district-sexual-harassment-prevention-trainingLake Placid Central School District – Investment Program (2023M-94)
… and District officials did not: Solicit interest rate quotes or prepare monthly cash flow forecasts. Consider other legally authorized investment … from multiple financial institutions. Prepare monthly cash flow forecasts and consider legality, safety, liquidity and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/lake-placid-central-school-district-investment-program-2023m-94Lake Placid Central School District – Transportation State Aid (2023M-95)
… Audit Objective Determine whether the Lake Placid Central School District (District) officials applied for all … audit lake placid school …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/lake-placid-central-school-district-transportation-state-aid-2023m-95North Tonawanda City School District – Information Technology (2023M-102)
… complete report – pdf] Audit Objective Determine whether North Tonawanda City School District (District) officials … audit school north tonawanda …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/north-tonawanda-city-school-district-information-technology-2023m-102Mohawk Valley Faces Challenges But Bright Spots Exist
… (MVCC) – and a downtown district that is home to a minor league professional hockey team and a recently renovated …
https://www.osc.ny.gov/press/releases/2018/07/mohawk-valley-faces-challenges-bright-spots-existNotice of Reserve Funds
To provide increased transparency in school district fiscal operations by requiring publication of reserve funds and reserves funded by resolution
https://www.osc.ny.gov/legislation/notice-reserve-fundsJustice Court Fund: Advisories
… October [pdf] - Reporting Work Zone Photo Monitoring violations 2020 December [pdf] - Reporting violations ticketed through a County School Bus Photo …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-advisoriesState Agencies Bulletin No. 2240
… The purpose of this bulletin is to notify agencies that employee participation in tax-sheltered annuity plans must be suspended while an employee is receiving paid Workers’ Compensation benefits. … for end dating payroll deductions in PayServ to suspend an employee’s 403(b) tax-sheltered annuity plan contribution …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2240-suspension-403b-tax-sheltered-annuity-plans-employees-workersACDS, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by ACDS, Inc. (ACDS) on its Consolidated Fiscal Report (CFR) … to ACDS for these services using reimbursement rates set by SED. The State, in turn, reimburses the counties 59.5 … ended June 30, 2014, the personal service costs claimed by ACDS that we tested were in compliance with SED’s …
https://www.osc.ny.gov/state-agencies/audits/2017/04/12/acds-inc-compliance-reimbursable-cost-manualSchool of Professional Studies – Controls Over Bank Accounts
… controls. Fully comply with prescribed procedures for opening new bank accounts and the monitoring of existing …
https://www.osc.ny.gov/state-agencies/audits/2015/06/02/school-professional-studies-controls-over-bank-accountsHear 2 Learn PLLC – Compliance With the Reimbursable Cost Manual
… PLLC (Hear 2 Learn) on its Consolidated Fiscal Report (CFR) were properly calculated, adequately documented and … costs, that Hear 2 Learn reports to SED on its annual CFR. To be eligible for reimbursement, reported costs must … approximately $2.7 million in reimbursable costs on its CFR, of which $340,876 was for its SEIT program. Key Findings …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/hear-2-learn-pllc-compliance-reimbursable-cost-manualMaintenance and Tuition Payments to the Lake Grove School and Mountain Lake Children's Residence
… Purpose To determine whether costs reported by the Lake Grove School (Lake Grove) and Mountain Lake Children's Residence (Mountain Lake) to the State … To determine whether costs reported by the Lake Grove School and Mountain Lake Childrens Residence to the SED and OCFS …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/maintenance-and-tuition-payments-lake-grove-school-and-mountain-lake-childrens-residenceExtra-Classroom Activity (2015-MR-5)
… , Dryden , Greene , Ithaca , Laurens and Livingston Manor . Purpose of Audit The purpose of our audit was to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/extra-classroom-activity-2015-mr-5Rensselaer City School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-153)
… 28, 2013. Background The Rensselaer City School District is located in the City of Rensselaer in Rensselaer County. The District is governed by the Board of Education which comprises five … policy for the activity fund, but is not adequate because it does not provide detailed procedures for the financial …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/rensselaer-city-school-district-internal-controls-over-extra-classroomPawling Central School District – Selected Financial Activities (2012M-185)
… in Dutchess and Putnam counties. The District is governed by the Board of Education, which comprises seven elected …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/08/pawling-central-school-district-selected-financial-activities-2012m-185Port Jefferson Union Free School District – Information Technology (2014M-039)
… Background The Port Jefferson Union Free School District is located in Suffolk County, has approximately 1,200 students, and is governed by an elected seven-member Board of Education. … to determine if a vendor being added to the vendor list is already included in the vendor master file and has not …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/port-jefferson-union-free-school-district-information-technology-2014mArgyle Central School District – Internal Controls Over Payroll (2014M-051)
… District has one school in operation with approximately 600 students and 110 employees. Budgeted appropriations for …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/argyle-central-school-district-internal-controls-over-payroll-2014m-051East Ramapo Central School District – Budget Review (B21-5-4)
… that the 2020-21 fiscal year budget may be under-funded by approximately $25 to $30 million. In response to those …
https://www.osc.ny.gov/local-government/audits/school-district/2021/05/05/east-ramapo-central-school-district-budget-review-b21-5-4Starpoint Central School District – Audit Follow-Up (2022M-101-F)
… accounts may not be detected and increased opportunities for users to make unauthorized or improper changes, … Board of Education (Board), that is responsible for managing and controlling the District’s financial and … is responsible, along with other administrative staff, for the District’s day-to-day management under the Board’s …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/05/starpoint-central-school-district-audit-follow-2022m-101-f