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Garrison Union Free School District – Financial Condition (2016M-108)
… of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2014 through December 10, 2015. Background The Garrison Union Free Central School District is located in the Town of Philipstown, Putnam …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/garrison-union-free-school-district-financial-condition-2016m-108Schalmont Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-35)
… Audit Objective Determine whether the Schalmont Central School District (District) used District resources to provide the … provide mental health training as required to all staff for the 2020-21 school year by September 15, 2020. Eighteen …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/schalmont-central-school-district-mental-health-training-component-newEden Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-28)
… - pdf] Audit Objective Determine whether the Eden Central School District (District) used District resources to provide the … did not provide mental health training to any staff for the 2020-21 school year by September 15, 2020 as required …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/eden-central-school-district-mental-health-training-component-new-yorkCity of Beacon – Internal Controls Over Cash Receipts and Information Technology (2012M-224)
… of internal controls over selected financial activities for the period January 1, 2011, to May 31, 2012. Background … issued. Have a written agreement with the Beacon City School District for delinquent school tax collection. Develop a …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/city-beacon-internal-controls-over-cash-receipts-and-information-technology-2012mKinderhook Central School District - Procurement (2018M-137)
Determine whether the District procured goods and services in accordance with District policy and procedures.
https://www.osc.ny.gov/files/local-government/audits/pdf/kinderhook.pdfCohoes City School District – Medicaid Reimbursements (2022M-107)
… – pdf] Audit Objective Determine whether the Cohoes City School District (District) maximized Medicaid reimbursements by submitting claims for all services provided to Medicaid eligible students with …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/cohoes-city-school-district-medicaid-reimbursements-2022m-107Valley Stream Central High School District – Payroll (2016M-19)
… Purpose of Audit The purpose of our audit was to review the District’s payroll transactions for the period July 1, 2014 through September 28, 2015. Background The Valley Stream Central High School District is located in the Town of Hempstead, Nassau …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/valley-stream-central-high-school-district-payroll-2016m-19Panama Central School District – Procurement (2024M-73)
… pdf] Audit Objective Determine whether the Panama Central School District (District) Board of Education (Board) and District officials purchased goods and services in …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/panama-central-school-district-procurement-2024m-73Bolivar-Richburg Central School District - Financial Management (2019M-17)
… report - pdf] Audit Objective Determine whether the Board and District officials properly managed fund balance and … Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/bolivar-richburg-central-school-district-financial-management-2019m-17Hamilton Central School District – School Lunch Fund Financial Condition (2016M-136)
… of Audit The purpose of our audit was to examine the school lunch fund’s financial condition for the period July 1, 2014 through February 25, 2016. Background The Hamilton Central School District is located in the Village of Hamilton and the Towns …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hamilton-central-school-district-school-lunch-fund-financial-conditionFire Island Union Free School District – Leave Accruals (2015M-289)
… Purpose of Audit The purpose of our audit was to determine if leave accrual records were … The Fire Island School District is located in the Towns of Brookhaven and Islip in Suffolk County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/fire-island-union-free-school-district-leave-accruals-2015m-289Village of Owego – Clerk-Treasurer’s Office and Parking Tickets (2015M-30)
… adequate oversight of the Village’s financial operations for the period August 1, 2013 through September 3, 2014. … of Owego is located in the Town of Owego, Tioga County, and has a population of approximately 3,900. The Village is … average of 181 days. Key Recommendations Maintain separate accounting records and disbursement accounts for each fund …
https://www.osc.ny.gov/local-government/audits/village/2015/05/29/village-owego-clerk-treasurers-office-and-parking-tickets-2015m-30Whispering Pines Preschool, Inc. – Compliance With the Reimbursable Cost Manual
… (CFRs) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) … 30, 2012. Background Whispering Pines is a SED-approved, for-profit special education provider of center- and … Cost Manual (2014-S-3) State Education Department: LaSalle School - Compliance With the Reimbursable Cost Manual …
https://www.osc.ny.gov/state-agencies/audits/2015/06/02/whispering-pines-preschool-inc-compliance-reimbursable-cost-manualCity of Yonkers – Separation Payments and Health Insurance Buyouts of Yonkers City School District Employees (2024M-36)
… City of Yonkers (City) officials ensured Yonkers City School District (District) employees’ separation payments and health insurance buyouts were accurate. Key Findings …
https://www.osc.ny.gov/local-government/audits/city/2024/07/26/city-yonkers-separation-payments-and-health-insurance-buyouts-yonkers-city-schoolBridgehampton Union Free School District – Claims Auditing (2017M-179)
… of our audit was to examine the claims auditing process for the period July 1, 2015 through February 28, 2017. Background The Bridgehampton Union Free School District is located in the Town of Southampton in Suffolk …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/bridgehampton-union-free-school-district-claims-auditing-2017m-179Fishers Island Union Free School District – Website Transparency (2023M-28)
… Objective Determine whether the Fishers Island Union Free School District (District) website provided the public with … of Information Law (FOIL) online submission request for records. Key Recommendations Post all required and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/fishers-island-union-free-school-district-website-transparency-2023m-28Penn Yan Central School District – Network Access Controls (2021M-79)
… to address the District’s specific needs and expectations for IT services. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2021/09/03/penn-yan-central-school-district-network-access-controls-2021m-79Naples Central School District – Network Access Controls (2020M-82)
… - pdf ] Audit Objective Determine whether Naples Central School District (District) officials ensured network access controls … Officials did not regularly review network user accounts and permissions to determine whether they were appropriate or …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/naples-central-school-district-network-access-controls-2020m-82Town of Lenox - Real Property Tax Exemption Administration (2018M-242)
… whether the Town Assessor properly administered select real property tax exemptions. Key Finding We reviewed 101 properties with agricultural, senior citizen, and veteran exemptions and found 62 (61 percent) lacked … exemptions. Maintain documentation to support eligibility for all exemptions granted. Ensure previously granted …
https://www.osc.ny.gov/local-government/audits/town/2019/02/15/town-lenox-real-property-tax-exemption-administration-2018m-242State Contract and Payment Actions in January
… at the former Batavia Iron and Metal Co. site in Genesee County. Office of General Services - Design & Construction $9 … Entrepreneurs & Innovators in Upstate New York (GENIUS NY) program. Gaming Commission $10.5 million for tribal-state … Chemung, Chautauqua, Erie, Genesee, Livingston, Monroe, Niagara, Ontario, Orleans, Schuyler, Steuben, Wayne, …
https://www.osc.ny.gov/press/releases/2023/02/state-contract-and-payment-actions-january