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Facility Planning Bureau Project Review (Follow-Up)
… Bureau Project Review ( 2018-S-2 ). About the Program The State Education Department (Department) is responsible for the administration and enforcement of the New York State Uniform Fire Prevention and Building Code (Code) for … construction projects involving these facilities, based on procedures established by the Department’s Facilities …
https://www.osc.ny.gov/state-agencies/audits/2022/01/05/facility-planning-bureau-project-review-followRandolph Central School District - Financial Management (2019M-232)
… report - pdf] Audit Objective Determine whether the Board and District officials properly managed fund balance and reserves. Key Findings The Board and District officials can better manage fund balance and … Determine whether the Board and District officials properly managed fund balance and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/randolph-central-school-district-financial-management-2019m-232Belfast Central School District – Reserve Funds (2021M-135)
Determine whether the Belfast Central School District (District) Board of Education (Board) and District officials properly established and used reserve funds and maintained them at reasonable levels.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/belfast-2021-135.pdfWesthill Central School District – Information Technology (2021M-32)
Determine whether Westhill Central School District (District) officials implemented adequate information technology (IT) controls over the District Office’s network to safeguard personal, private and sensitive information (PPSI).
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/westhill-central-2021-32.pdfSaratoga Youth Recreation – Financial Activities (2016M-258)
… January 1, 2014 through May 31, 2016. Background The Saratoga Youth Recreation Program is a joint activity established between the County of Saratoga and the Town of Saratoga through intermunicipal agreements to operate youth … Saratoga Youth Recreation Financial Activities 2016M258 …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/10/28/saratoga-youth-recreation-financial-activities-2016m-258Eldred Central School District – Budget Review (B4-15-3)
… The proposed budget includes $9,845,752 in real property taxes, which complies with the tax cap limits established by law. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/eldred-central-school-district-budget-review-b4-15-3Beacon City School District -- Budget Review (B6-15-4)
… evaluation of the District’s preliminary budget for the 2015-16 fiscal year. Background Chapter 308 of the … local government is authorized to issue obligations and for each subsequent fiscal year during which the deficit … obligations are outstanding, their preliminary budget for the next succeeding fiscal year. Key Findings Based on …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/beacon-city-school-district-budget-review-b6-15-4Liberty Central School District – Budget Review (B4-13-4)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2013-14 fiscal … District’s general fund as of June 30, 2002. Local Finance Law requires all local governments that have been authorized … deficit obligations are outstanding. Key Findings Based on the results of our review, except for certain matters …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/liberty-central-school-district-budget-review-b4-13-4Dryden Central School District – Financial Condition (2013M-396)
… October 17, 2013. Background The District is located in Cortland, Tioga and Tompkins Counties and is governed by … of the District’s unexpended surplus fund balance is in compliance with the Real Property Tax law statutory … if the amounts reserved are necessary, reasonable and in compliance with statutory requirements. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/dryden-central-school-district-financial-condition-2013m-396Campbell-Savona Central School District – Budget Review (B2-13-12)
… expenditure projections in the District’s tentative budget for the 2013-14 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/campbell-savona-central-school-district-budget-review-b2-13-12Allegany-Limestone Central School District - Financial Management (2018M-129)
… report - pdf] Audit Objective Determine whether the Board and District officials effectively managed fund balance and reserves. Key Findings The Board’s budgeting practices … fund balance that was not used to finance operations and overestimating appropriations by $4.8 million (8 percent …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/allegany-limestone-central-school-district-financial-management-2018m-129West Valley Central School District - Financial Management (2018M-7)
… not adequately address funding levels which has resulted in reserves being overfunded and not being used. Key … reserve funds to reasonable levels and use the money in the debt reserve to pay the related debt. District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/06/west-valley-central-school-district-financial-management-2018m-7Carmel Central School District - Extra-Classroom Activities (2018M-45)
… Carmel Central School District ExtraClassroom Activities 2018M45 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/carmel-central-school-district-extra-classroom-activities-2018m-45City of Yonkers – Budget Review (B18-6-6)
… review was to determine whether the significant revenue and expenditure projections in the City’s proposed budget for … appropriation must be approved by the Board of Education and City Council before it can be used. If the fund balance … request does not include an appropriation for textbooks, and underestimates the appropriation for personal services. …
https://www.osc.ny.gov/local-government/audits/city/2018/05/18/city-yonkers-budget-review-b18-6-6Mount Vernon City School District – Procurement of Natural Gas (2019M-91)
Determine whether the Mount Vernon City School District (District) Board and District officials procured natural gas at the most favorable terms and in the best interest of District taxpayers.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/mount-vernon-2019-91.pdfBaldwin Union Free School District – Sexual Harassment Prevention Training (S9-23-17)
audit; statewide; baldwin; school
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/baldwin-union-free-school-district-S9-23-17.pdfEast Irondequoit Central School District – Sexual Harassment Prevention Training (S9-23-18)
audit, east irondequoit, school
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/east-irondequoit-central-school-district-2023-S9-23-18.pdfDiNapoli Announces State Contract & Payment Actions for February 2015
… York City. $27.2 million with H & L Contracting LLC "to address bridge scour in Hempstead and Islip. $24 million with … and Disability Assistance $35 million in federal Home Energy Assistance Program (HEAP) benefits to assist more than …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-announces-state-contract-payment-actions-february-2015Oversight of Resident Care-Related Medical Equipment in Nursing Homes
… To determine whether the Department of Health's monitoring and inspection of nursing homes is sufficient to determine if … nursing homes perform comprehensive inspections, testing, and maintenance of resident care-related medical equipment. … in New York State through its Division of Nursing Homes and Intermediate Care Facilities for Individuals with …
https://www.osc.ny.gov/state-agencies/audits/2018/09/19/oversight-resident-care-related-medical-equipment-nursing-homesRocky Point Union Free School District – Overtime (2021M-80)
Determine whether the Rocky Point Union Free School District (District) officials properly monitored and controlled overtime to ensure the District was not incurring unnecessary costs.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/rocky-point-2021-80.pdf