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Red Creek Central School District – Financial Management (2020M-75)
… complete report - pdf ] Audit Objective Determine whether the Board and District officials adequately managed the District’s financial condition. Key Findings Actions taken by the Board and District officials to manage financial … Determine whether the Board and District officials adequately managed the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/18/red-creek-central-school-district-financial-management-2020m-75Adirondack Central School District – Information Technology (2022M-61)
… IT controls to manage network user accounts. Of the 343 network accounts reviewed, 64 accounts were not needed. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/adirondack-central-school-district-information-technology-2022m-61Receiving Your Benefit and Filing Your Pension Payment Option Election – Special 20- and 25-Year Plans
… Receiving Your Benefit At retirement, you must decide how you want your retirement benefit paid. You can choose … amount payable during your lifetime, with nothing payable to a beneficiary upon your death. Or you may choose a lower … it. Sign in to your Retirement Online account , go to the ‘My Account Summary’ area of your Account Homepage and click …
https://www.osc.ny.gov/retirement/publications/1517/receiving-your-benefit-and-filing-your-pension-payment-option-electionHamburg Central School District - Information Technology (2019M-10)
… individuals who used District IT assets. Personal Internet use was found on computers assigned to four employees who … training. Provide adequate oversight of employee Internet use to ensure it complies with Board policies and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/hamburg-central-school-district-information-technology-2019m-10DiNapoli: State Agency Mishandled Housing Discrimination Complaints
… The New York State Division of Human Rights (DHR) failed to properly investigate dozens of housing discrimination cases, undermining its mission to eliminate injustices and promote equal opportunity, according to an audit released … The New York State Division of Human Rights DHR failed to properly investigate dozens of …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-state-agency-mishandled-housing-discrimination-complaintsBrushton-Moira Central School District – Tuition Billing (2023M-158)
Determine whether Brushton-Moira Central School District (District) officials properly billed tuition for nonresident foster care students enrolled at the District.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/brushton-moira-central-school-district-2023-158.pdfWyandanch Union Free School District – Budget Review (B23-7-1)
… District ’s general fund as of June 30, 2019. Under Local Finance Law Section 10.10(d), when a school district is … budget includes approximately $11.3 million in health insurance appropriations; this appropriation is $3.4 million, … or 54 percent, more than the $7.4 million average health insurance expenditure incurred during the last five years. …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/04/07/wyandanch-union-free-school-district-budget-review-b23-7-1Schroon Lake Central School District - Claims Auditing (2019M-97)
… whether claims were supported by adequate documentation, for appropriate purposes and audited and approved before payment. Key Findings Checks … audited and approved the claims. Claims totaling $172,760 for 35 check disbursements and 50 non-check disbursements …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/schroon-lake-central-school-district-claims-auditing-2019m-97Minisink Valley Central School District – Medicaid Reimbursements (2022M-80)
… Valley Central School District (District) maximized Medicaid reimbursements by submitting claims for all eligible Medicaid services provided. Key Findings The District did not maximize Medicaid reimbursements by claiming for all eligible Medicaid … Minisink Valley Central School District District maximized Medicaid reimbursements by submitting claims for all eligible …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/minisink-valley-central-school-district-medicaid-reimbursements-2022m-80South Jefferson Central School District – Payroll (2024M-31)
… (District) officials accurately paid employees’ salaries and wages. Audit Results We reviewed salaries and wages paid to 40 employees totaling $471,526 to determine whether salaries and wages were accurately paid. In addition, we reviewed … Determine whether South Jefferson Central School District District officials accurately paid employees …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/south-jefferson-central-school-district-payroll-2024m-31State Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Alexandria Central School District – Financial Condition Management (Jefferson … similar findings and recommendations. Prattsburgh Central School District – Financial Management (Steuben County and …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-district-auditsDiNapoli to Audit Hempstead IDA, Valley Stream School District in Wake of Controversial Development Project
… the Hempstead Industrial Development Agency and Valley Stream Union Free School District 30. The audits will be … Nassau County Comptroller George Maragos and Valley Stream Mayor Edwin Fare, have brought the concerns of their … executive director and board of directors, and the Valley Stream superintendent and school board outlining the scope of …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-audit-hempstead-ida-valley-stream-school-district-wake-controversial-development-projectEast Irondequoit Central School District - Payroll and Leave Accruals (2019M-92)
… should: Consider automating the time keeping system to reduce calculation errors. Obtain proper approved time sheets prior to paying employees. Ensure overtime is approved prior to employees working overtime and monitor lunch breaks. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/east-irondequoit-central-school-district-payroll-and-leave-accruals-2019mAvoca Central School District – Procurement (2025M-29)
… School District (District) officials make procurements in accordance with statutory requirements and District … school district (district) purchases should be made in the best interest of the taxpayers. One method for ensuring that goods and services are acquired in a cost-effective manner is to create as much competition …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-procurement-2025m-29Wayne Central School District – Property Disposal (2021M-161)
Determine whether Wayne Central School District (District) Board of Education (Board) and District officials disposed of District property in a proper and cost effective manner.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/wayne-2021-161.pdfTown of Lysander - Real Property Tax Exemption Administration (2018M-221)
… We reviewed 116 properties with agricultural, senior citizen and veteran exemptions and found 14 (12 percent) …
https://www.osc.ny.gov/local-government/audits/town/2019/01/25/town-lysander-real-property-tax-exemption-administration-2018m-221Town of Augusta - Real Property Tax Exemption Administration (2018M-230)
… tax exemptions. Key Findings We reviewed 76 agricultural, senior citizen and veteran properties with exemptions and found 49 … exemptions. Maintain documentation to support eligibility for all exemptions granted. Ensure previously granted …
https://www.osc.ny.gov/local-government/audits/town/2019/01/24/town-augusta-real-property-tax-exemption-administration-2018m-230Edwards-Knox Central School District – Medicaid Reimbursements (2021M-92)
… [ read complete report - pdf ] Audit Objective Determine whether the … District officials: Did not claim Medicaid reimbursements for the 12 students we identified who were likely … or ensure that sufficient documentation was maintained for the eligible services provided. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/edwards-knox-central-school-district-medicaid-reimbursements-2021m-92State Agencies Bulletin No. 1384
… Background The State adopted a new Chart of Accounts (COA) in 2012 when it implemented the Statewide Financial System. … provide earnings by Account Code using the information in PayServ for all current paychecks prior to April 2, 2015. … SFS chartfield data and employee name for positions filled in DeptID indicated. Locked_Query_026 – Will provide position …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1384-new-york-state-payroll-system-payserv-conversion-statewide-financial