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Penfield Central School District – Procurement (2022M-76)
… – pdf] Audit Objective Determine whether Penfield Central School District (District) officials made procurements in … in their response. … Determine whether Penfield Central School District District officials made procurements in …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/21/penfield-central-school-district-procurement-2022m-76Baldwinsville Central School District – Fuel Inventory (2022M-106)
… Audit Objective Determine whether Baldwinsville Central School District (District) officials safeguarded and accounted for … action. … Determine whether Baldwinsville Central School District District officials safeguarded and accounted …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/14/baldwinsville-central-school-district-fuel-inventory-2022m-106York Central School District – Financial Management (2022M-96)
… – pdf] Audit Objective Determine whether the York Central School District (District) Board of Education (Board) and … response letter. … Determine whether the York Central School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-financial-management-2022m-96Cohoes City School District – Medicaid Reimbursements (2022M-107)
… – pdf] Audit Objective Determine whether the Cohoes City School District (District) maximized Medicaid reimbursements … corrective action. … Determine whether the Cohoes City School District District maximized Medicaid reimbursements by …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/cohoes-city-school-district-medicaid-reimbursements-2022m-107Lynbrook Union Free School District – Medicaid Reimbursements (2022M-81)
… In addition, officials: Did not establish written Medicaid claim procedures or provide supervision over the Medicaid …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/lynbrook-union-free-school-district-medicaid-reimbursements-2022m-81Gilboa-Conesville Central School District – Fund Balance Management (2022M-175)
… taxpayers and the District levied more taxes than needed to fund operations. The Board overestimated appropriations … limit in each of the last three fiscal years by 3.1 to 12.8 percentage points. Reserves totaling $2.4 million … budgets and appropriate fund balance only when needed to fund operations. Reduce surplus fund balance to comply …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/gilboa-conesville-central-school-district-fund-balance-management-2022mNewburgh Enlarged City School District - Financial Management and Information Technology (2017M-169)
… IT control weaknesses were communicated confidentially to District officials. Key Recommendations Adopt budgets with … appropriations and use excess fund balance and reserves to benefit District residents in accordance with statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/newburgh-enlarged-city-school-district-financial-management-andBolivar-Richburg Central School District - Financial Management (2019M-17)
Determine whether the Board and District officials properly managed fund balance and reserves
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/bolivar-richburg-central-school-district-financial-management-2019m-17Lindenhurst 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-24Cheektowaga-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-76Edgemont 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-37West 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-62Locust 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-185