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Eldred Central School District – Financial Condition and Cafeteria Operations (2014M-204)
… evaluate the District’s financial condition in the general and school food service funds and to evaluate internal controls over the cafeteria’s cash … Central School District is located in four towns in Orange and Sullivan Counties. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/17/eldred-central-school-district-financial-condition-and-cafeteriaEast Rockaway Union Free School District – Extra-Classroom Activity Funds (2020M-85)
… ECA deposits were not always timely. Managing the finances of ECA activities is meant to be a learning experience for student club members. By not … for. Key Recommendations The Board should appoint a faculty counselor and faculty auditor. Clubs should …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/15/east-rockaway-union-free-school-district-extra-classroom-activity-fundsWilson Central School District – Reserves and Fuel Accountability (2016M-44)
… Purpose of Audit The purpose of our audit was to examine the District’s reserves and accountability over … Four reserves with balances totaling $7.3 million appear to be overfunded and the District has not properly used the debt reserve, which had a balance of $2.9 million, to pay related debt. District officials did not provide …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/wilson-central-school-district-reserves-and-fuel-accountability-2016m-44College Readiness
… the set of skills, behaviors, and knowledge a high school student should have before enrollment in their first year of … has developed its own definition for college readiness – a student who: (1) can successfully meet DOE’s criteria for … to earn the diploma they received. For example, one student was awarded a Regents diploma but should have been …
https://www.osc.ny.gov/state-agencies/audits/2022/10/04/college-readinessOpen Educational Resources
… engaged faculty in the redesign of courses using OER. Our audit covered the period from April 2017 through March 2024. …
https://www.osc.ny.gov/state-agencies/audits/2025/03/27/open-educational-resourcesPublic School Safety - Incident Reporting and Unauthorized Student Departures (2014-N-1)
To determine whether New York City Department of Education (DoE) officials accurately recorded and reported violent and disruptive incidents to the State Educat
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14n1.pdfCourse Offerings
… Objective To determine whether the City University of New York (CUNY) is effectively matching course offerings to … of fall 2019, the annual tuition was $6,930 for New York State residents. Key Findings CUNY officials attribute low …
https://www.osc.ny.gov/state-agencies/audits/2020/09/01/course-offeringsSee if any of NY's $12.5 Billion in Unclaimed Funds is Yours at Upcoming Statewide Events
… New Yorkers can find out if they are owed some of the state’s $12.5 billion in unclaimed funds at events across the … it back.” Representatives from DiNapoli’s office will be on site at the events listed below to help New Yorkers find …
https://www.osc.ny.gov/press/releases/2014/02/see-if-any-nys-125-billion-unclaimed-funds-yours-upcoming-statewide-eventsOwego-Apalachin Central School District – Special Education Services and Medicaid Reimbursements (2020M-21)
… officials effectively managed special education services by ensuring students received services in accordance with their individual education programs (IEPs) … did not ensure that students received all services in accordance with their IEPs. We reviewed IEPs for 28 …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/18/owego-apalachin-central-school-district-special-education-services-andImplementation of the Dignity for All Students Act
… of behavior usually repeated over time and can take many forms.” This understanding appears to be common in the …
https://www.osc.ny.gov/state-agencies/audits/2019/03/13/implementation-dignity-all-students-actCompliance With Special Education Requirements – Evaluations
… to meet their educational and developmental needs. In New York State, the Regulations of the Commissioner of … Program (IEP) development, and placement of students in special education. (*The terms “child(ren) and … with the required time period. New York City Local Law 27 of 2015 requires the DOE to annually report …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/compliance-special-education-requirements-evaluationsEnglish Language Learners Programs
… to receive an education in the school district where they live, regardless of the language they speak. This includes …
https://www.osc.ny.gov/state-agencies/audits/2024/09/18/english-language-learners-programsSelected Aspects of Central Office Disbursements From the Tuition and Fees Refund Bank Account
… 22, 2016. Background The City University of New York (CUNY) is the largest urban university in the United States, … are enrolled at campuses located in New York City. CUNY’s Central Office provides administrative support and … checks in 2012. The centralized process is a component of CUNY’s Fully Integrated Resources and Services Tool …
https://www.osc.ny.gov/state-agencies/audits/2018/10/19/selected-aspects-central-office-disbursements-tuition-and-fees-refund-bank-accountState Comptroller DiNapoli Releases State Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … for one. Auditors identified two accounts that were not on CUNY’s list. These findings point to weaknesses in the … $563,605 were either improper (did not comply with CUNY, state or city policies and procedures) or were unsupported. …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-state-audits-0North Colonie Central School District - Extra-Classroon Activity Funds (2019M-144)
Determine whether the central and student treasurers properly accounted for extra-classroom activity (ECA) fund collections and disbursements.
https://www.osc.ny.gov/files/local-government/audits/pdf/north-colonie-2019-144.pdfCayuga County Community College – Information Technology (2013M-291)
… (Board) which comprises nine appointed members and a student trustee. Key Findings The College does not have a …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/14/cayuga-county-community-college-information-technology-2013m-291Wheatland-Chili Central School District – Network Access Controls (2023M-7)
… a written agreement with a detailed list and explanation of services and responsibilities. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/wheatland-chili-central-school-district-network-access-controls-2023m-7Brookhaven-Comsewogue Union Free School District - Extra-Classroom Activity Funds (2021M-181)
Determine whether BrookhavenComsewogue Union Free School District District officials established an adequate accounting system for extraclassroom activity ECA funds
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/brookhaven-comsewogue-union-free-school-district-extra-classroom-activityFrankfort-Schuyler Central School District – Information Technology Assets and Network Access (2022M-151)
… establish adequate IT controls over network user accounts. In addition to sensitive IT weaknesses communicated … a half million dollars was paid to IT service providers. In addition, because officials did not develop a written IT … corrective action. Appendix B includes our comment on an issue raised in the District’s response letter. … …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/30/frankfort-schuyler-central-school-district-information-technology-assetsManagement of General School Funds (Follow-Up)
… principal had not established basic accountability for student funds and that DOE’s guidelines had been ignored. The …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/management-general-school-funds-follow