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Manhasset Union Free School District – Separation Payments (2016M-150)
… The Manhasset Union Free School District is located in the Town of North Hempstead in Nassau County. The District, which operates three schools … to review retirement incentive overpayments identified in this report and seek recovery as appropriate; review …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/manhasset-union-free-school-district-separation-payments-2016m-150Auburn Enlarged City School District – Employee Compensation and Benefits (2017M-153)
… through July 5, 2017. Background The Auburn Enlarged City School District is located in the City of Auburn and Towns of … of calculations and reports. … Auburn Enlarged City School District Employee Compensation and Benefits 2017M153 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/auburn-enlarged-city-school-district-employee-compensation-and-benefitsEdgemont Union Free School District – Procurement of Professional Services (2016M-126)
… internal controls over the District’s procurement process for the period July 1, 2014 through January 13, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $54.1 … District officials did not develop or implement procedures for staff to follow when procuring professional services. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/edgemont-union-free-school-district-procurement-professional-servicesEast Moriches Union Free School District -- Budget Review (B7-16-3)
… the local government is authorized to issue obligations and for each subsequent fiscal year during which the deficit … year. Key Findings We found that the significant revenue and expenditure projections in the tentative budget are …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/east-moriches-union-free-school-district-budget-review-b7-16-3East Meadow Union Free School District – Financial Condition (2015M-332)
… The East Meadow Union Free School District is located in the Town of Hempstead, Nassau County. The District, which … requirements and use the surplus unrestricted fund balance in a manner that benefits District residents. Discontinue the practice of adopting budgets that result in the appropriation of unrestricted fund balance that is not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/east-meadow-union-free-school-district-financial-condition-2015m-332Deer Park Union Free School District – Fuel and Vehicle Inventory (2023M-152)
… Officials did not: Maintain accurate inventory records of vehicle additions and disposals. There were discrepancies … and promptly remove vehicles from insurance resulting in $17,237 of unnecessary insurance costs. Review fuel … action. Appendix B includes our comment on the District’s response to the report. … Determine whether Deer Park …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/deer-park-union-free-school-district-fuel-and-vehicle-inventory-2023m-152Clymer Central School District – Payroll (2023M-168)
… in compliance with employment agreements. As a result, payroll errors went undetected and resulted in unnecessary and erroneous payroll payments. District officials: Made compensation … Key Recommendations Establish procedures for reviewing payroll to detect inaccurate pay rates and governing overtime …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/clymer-central-school-district-payroll-2023m-168Cheektowaga-Sloan Union Free School District – Claims Auditing (2024M-76)
… Objective Determine whether Cheektowaga-Sloan Union Free School District (District) claims were properly audited and … response. … Determine whether CheektowagaSloan Union Free School District District claims were properly audited and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cheektowaga-sloan-union-free-school-district-claims-auditing-2024m-76West Babylon Union Free School District – Claims Audit (2024M-62)
… Objective Determine whether the West Babylon Union Free School District’s (District) claims auditor properly audited … letter. … Determine whether the West Babylon Union Free School Districts District claims auditor properly audited …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/20/west-babylon-union-free-school-district-claims-audit-2024m-62Edgemont Union Free School District – Information Technology (2024M-37)
… District had an increased risk of unauthorized access to and use of the network and could potentially lose important data. In addition to … we reviewed all 665 nonstudent network user accounts and determined that District officials did not: Disable 34 …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/08/edgemont-union-free-school-district-information-technology-2024m-37Lindenhurst Union Free School District – Collections (2024M-24)
… and educational programs and determined that: In-person collections totaling $130,568 were not recorded in a collection log. Employees made 25 deposits totaling $29,639 between 11 … the month being reported. Key Recommendations Maintain a log which records the date, amount and payor of program funds …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/lindenhurst-union-free-school-district-collections-2024m-24Locust Valley Central School District – Information Technology Equipment Management (2024M-134)
… Audit Objective Determine whether Locust Valley Central School District (District) officials maintained a complete … action. … Determine whether Locust Valley Central School District District officials maintained a complete and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/04/locust-valley-central-school-district-information-technology-equipmentAudits of Local Governments: About Our Audits
… criteria, Provide objective analysis to assist management and those charged with governance and oversight in using the … completed an external peer review of the Division of Local Government and School Accountability [pdf] for the period January 1, 2024 …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-about-our-auditsLegal and Regulatory Authority To Do Business
… Certified in New York as Disadvantaged Business Enterprises (DBE) New … in New York as Minority Business Enterprises (MBE) or Women Owned Business Enterprises (WBE) Department of Economic … OGS Non-Responsible Listing, and Homeland Security Issues NYC School Construction Authority NYS Department of Labor …
https://www.osc.ny.gov/state-vendors/vendrep/legal-and-regulatory-authority-do-businessDiNapoli: Governor Cuomo's Proposed Budget Continues Fiscal Progress
… to public schools of $807 million to $21.9 billion on a school year basis, for the first time reaching and surpassing … of $21.7 billion in 2009-10. On a state fiscal year basis, school aid would increase $1.1 billion, or 5.1 percent. Even … Smart Schools bond act that would fund projects such as school technology and prekindergarten building costs, and by …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-governor-cuomos-proposed-budget-continues-fiscal-progressDiNapoli Releases Analysis of 2022-23 Enacted State Budget
… and typically the largest drivers of spending growth. School aid is expected to rise from $28.8 billion in school year 2021-22 to $30.9 billion in school year 2022-23, a 7.2% increase. Allowable spending …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-releases-analysis-2022-23-enacted-state-budgetDiNapoli: NYC Contract Spending Rises $7 Billion Since FY 2019
… FY 2023, contract expenditures at the Department of Health and Mental Hygiene increased at an annual rate of 6.9%, with the largest drivers being mental health and disease control programs, which comprised nearly …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-nyc-contract-spending-rises-7-billion-fy-2019Opinion 92-56
… This opinion represents the views of the Office of the State Comptroller at the time it was … on official business) LAWS OF 1972, CHAPTER 791; TOWN LAW, §§27, 116: A town whose town board is authorized by … for employees using personal vehicles ( County of Rockland Department of Social Services v Rockland County Unit …
https://www.osc.ny.gov/legal-opinions/opinion-92-56Union Free School District of the Tarrytowns - Fixed Assets (2018M-185)
Determine whether fixed assets were recorded and properly accounted for
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/union-free-school-district-tarrytowns-fixed-assets-2018m-185Lowville Academy and Central School District - Claims Audit Process (2019M-154)
… Ensure that the claims auditor is not directly involved in the purchasing function. Develop procedures to provide …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/lowville-academy-and-central-school-district-claims-audit-process-2019m