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Mount Sinai Union Free School District - Financial Condition Management (2018M-34)
… used and total fund balance increasing from $12.4 million to $16.6 million (35 percent) for the period. The District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/mount-sinai-union-free-school-district-financial-condition-managementCorinth Central School District - Medicaid Reimbursements (2019M-129)
… and paid for all eligible services provided. Review all unclaimed services, determine whether these services are …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/corinth-central-school-district-medicaid-reimbursements-2019m-129Salem Central School District - Purchasing (2019M-105)
… report - pdf] Audit Objective Determine whether the District sought competition when purchasing goods and … period totaling approximately $182,000 disclosed that District officials lacked adequate evidence to show they …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/salem-central-school-district-purchasing-2019m-105Lyndonville Central School District – Procurement and Claims Audit (2022M-144)
Determine whether Lyndonville Central School District (District) Board of Education (Board) and District officials properly procured goods and services and audited and approved claims prior to payment.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/lyndonville-central-school-district-2022-144.pdfCharlotte Valley Central School District - Information Technology (2019M-27)
Determine whether the Board and District officials ensured District information technology (IT) assets and computerized data were safeguarded.
https://www.osc.ny.gov/files/local-government/audits/pdf/charlotte-valley-2019-27.pdfVestal Central School District – Fund Balances (2017M-91)
… of Audit The purpose of our audit was to examine the District’s financial management practices for the period July … 2015 through March 31, 2017. Background The Vestal Central School District is located in the Towns of Vestal and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/vestal-central-school-district-fund-balances-2017m-91Olean City School District – Financial Management (2016M-210)
… Purpose of Audit The purpose of our audit was to review the District’s financial management and budgeting practices for … 1, 2012 through June 7, 2016. Background The Olean City School District is located in the City of Olean and the Towns …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/olean-city-school-district-financial-management-2016m-210Thousand Islands Central School District – Purchasing (2016M-283)
… Purpose of Audit The purpose of our audit was to evaluate the District’s purchasing practices for the period July 1, 2014 through … The Thousand Islands Central School District is located in the Towns of Brownville, Cape Vincent, Clayton, Lyme and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/thousand-islands-central-school-district-purchasing-2016m-283Warsaw Central School District – Financial Management (2016M-278)
… fund balance and reserves. Review all reserves at least annually to determine if the amounts reserved are …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/warsaw-central-school-district-financial-management-2016m-278Corinth Central School District – Financial Condition (2015M-68)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, 2012 … through February 28, 2015. Background The Corinth Central School District is located in the Towns of Corinth, Day, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/05/corinth-central-school-district-financial-condition-2015m-68Ogdensburg City School District – Medicaid Reimbursements (2022M-52)
Determine whether the Ogdensburg City School District (District) maximized Medicaid reimbursements by submitting claims for all eligible Medicaid services provided.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/ogdensburg-2022-52.pdfGreenville Central School District – Information Technology (2021M-156)
Determine whether Greenville Central School District (District) officials established adequate network user account controls to prevent unauthorized use or access.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/greenville-2021-156.pdfArgyle Central School District – Medicaid Reimbursements (2020M-171)
Determine whether the Argyle Central School District (District) maximized Medicaid reimbursements by submitting claims for all eligible Medicaid services provided.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/argyle-central-2020-171.pdfJamesville-Dewitt Central School District – Claims Auditing (2022M-149)
Determine whether the Jamesville-Dewitt Central School District (District) claims were adequately supported, for appropriate purposes and approved prior to payment.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/jamesville-dewitt-central-school-district-2022-149.pdfSchuylerville Central School District – Medicaid Reimbursements (2021M-131)
Determine whether the Schuylerville Central School District (District) maximized Medicaid reimbursements by submitting claims for all eligible Medicaid services provided.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/schuylerville-2021-131.pdfPrattsburgh Central School District – Financial Management (2020M-108)
Determine if the Board of Education (Board) and Prattsburgh Central School District (District) officials adequately managed the District’s financial condition.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/prattsburgh-2020-108.pdfLocal Government – 2023 Financial Condition Report
… local governments. In local fiscal years ending (LFY) in 2021, property taxes accounted for $38.1 billion, or 42.1 … a significant rebound in LFY 2021, increasing by 18.8 percent over LFY 2020, when it was negatively impacted … of expenditures in LFY 2021, accounting for $17 billion (18.6 percent) of total spending, an increase of 2.4 percent …
https://www.osc.ny.gov/reports/finance/2023-fcr/local-governmentDeer Park Union Free School District – Fuel and Vehicle Inventory (2023M-152)
Determine whether Deer Park Union Free School District (District) officials adequately maintained vehicle inventory records and monitored fuel usage.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/deer-park-union-free-school-district-2023-152.pdfHalf Hollow Hills Central School District – Information Technology Equipment Inventory Records (2024M-33)
Determine whether Half Hollow Hills Central School District (District) officials appropriately tracked, inventoried and safeguarded information technology (IT) equipment.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/half-hollow-hills-central-school-district-2024-33.pdfWhitney Point Central School District – Information Technology (2023M-179)
Determine whether Whitney Point Central School District (District) officials adequately managed nonstudent network user accounts and developed and adopted a
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/whitney-point-central-school-district-2023-179.pdf