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DiNapoli Announces State Contract & Payment Actions for February 2015
… bridge scour in Hempstead and Islip. $24 million with El Sol Contracting - ES II Enterprises JV for bridge corrective repairs and …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-announces-state-contract-payment-actions-february-2015Willsboro Central School District – Student State Aid (2023M-119)
Determine whether Willsboro Central School District (District) officials properly claimed State aid for special education students who received services in summer placements.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/willsboro-central-school-district-2023-119.pdfCassadaga Valley Central School District - Financial Management (2018M-110)
… exceeded the statutory limit by more than $950,000, or five percentage points, as of June 30, 2017. Three reserves totaling $3 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/cassadaga-valley-central-school-district-financial-management-2018m-110Fredonia Central School District - Financial Management (2018M-33)
… - pdf] Audit Objective Determine whether the Board and District officials properly managed fund balance. Key … to initiate some corrective action … Fredonia Central School District Financial Management 2018M33 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/fredonia-central-school-district-financial-management-2018m-33Webster Central School District - Financial Condition (2018M-109)
… each year) in the 2013-14 through 2017-18 budgets as a financing source. However, $22 million (80 percent) was not used to … source to fund one-time expenditures and needed reserves or reduce real property taxes. Develop and adopt budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/14/webster-central-school-district-financial-condition-2018m-109Port Jefferson Union Free School District - Claims Processing (2018M-055)
… claims, there were no recommendations as a result of this audit. District officials agreed with our report. … …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/port-jefferson-union-free-school-district-claims-processing-2018m-055Cambridge Central School District - Medicaid Reimbursements (2019M-109)
… all Medicaid reimbursements to which it was entitled for services provided to eligible students. Key Findings The … requirements are met to submit Medicaid claims for reimbursement for all eligible services provided. Review all … are reimbursable and submit any eligible claims for reimbursement. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/cambridge-central-school-district-medicaid-reimbursements-2019m-109Charlotte Valley Central School District - Budget Review (B4-15-6)
… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the District’s proposed budget for the 2015-16 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/09/charlotte-valley-central-school-district-budget-review-b4-15-6Edmeston Central School District - Fund Balance (2020M-1)
Determine whether the Board and District officials effectively managed fund balance.
https://www.osc.ny.gov/files/local-government/audits/pdf/edmeston-2020-01.pdfCuba-Rushford Central School District - Financial Management (2020M-7)
Determine whether the Board and District officials properly managed fund balance.
https://www.osc.ny.gov/files/local-government/audits/pdf/cuba-rushford-2020-07.pdfScotia-Glenville Central School District - Financial Condition Management and Extra-Classroom Activities (2017M-288)
… to fund operations. Use surplus funds as a financing source to fund one-time expenditures and needed reserves or …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/scotia-glenville-central-school-district-financial-condition-managementMalverne Union Free School District – Extra-Classroom Activity Funds (2024M-84)
… District (District) Extra-Classroom Activity (ECA) clubs and the central treasurer properly collected, recorded, deposited and disbursed ECA funds. Key Findings The clubs and the central treasurer did not properly collect, record, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/malverne-union-free-school-district-extra-classroom-activity-funds-2024mCity of Yonkers – Separation Payments and Health Insurance Buyouts of Yonkers City School District Employees (2024M-36)
… (District) employees’ separation payments and health insurance buyouts were accurate. Key Findings City officials … ensure District employees’ separation payments and health insurance buyouts were accurate. Officials also did not …
https://www.osc.ny.gov/local-government/audits/city/2024/07/26/city-yonkers-separation-payments-and-health-insurance-buyouts-yonkers-city-schoolWyandanch Union Free School District - Professional Services, Administrative Expenses and Fuel Inventory (2018M-24)
Wyandanch Union Free School District - Professional Services, Administrative Expenses and Fuel Inventory (2018M-24)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2018-wyandanch.pdfReporting Assessment Adjustments
Instructions on how to report assessment adjustments for the School District Assessment Roll Verification.
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/reporting-assessment-adjustments.pdfCommack Union Free School District - Information Technology Assets Inventory (2020M-15)
… to nine District buildings, we were unable to locate 146 of 475 IT assets tested (31 percent). It took between 11 …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/08/commack-union-free-school-district-information-technology-assetsPoughkeepsie City School District - Budgeting (2018M-226)
… - pdf] Audit Objective Determine whether the Board and District officials adopted realistic budgets. Key Findings … in an operating surplus of $6.2 million in 2016-17. District officials made excessive year-end budget transfers …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/poughkeepsie-city-school-district-budgeting-2018m-226Mamaroneck Union Free School District - Extra-Classroom Activities (2018M-95)
… $6,879, sales tax totaling $473 was not set aside for remittance to the New York State Department of Taxation and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/mamaroneck-union-free-school-district-extra-classroom-activities-2018m-95City of Yonkers - Budget Review (B19-6-5)
… fund balance, to balance its budget. Revenue estimates for metered water sales, sewer rents and income tax surcharge may … related software and equipment. Review the estimates for metered water sales and sewer rents and amend as necessary. …
https://www.osc.ny.gov/local-government/audits/city/2019/05/17/city-yonkers-budget-review-b19-6-5Opinion 93-11
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … rule of statutory construction, however, that a statute must be construed as a whole and that statutory words … which may be contracted by a municipality, school district or fire district (see also State Constitution, art …
https://www.osc.ny.gov/legal-opinions/opinion-93-11