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Rotterdam-Mohonasen Central School District - Cafeteria Operations (2019M-114)
Determine if District officials are effectively managing cafeteria expenditures.
https://www.osc.ny.gov/files/local-government/audits/pdf/rotterdam-mohonasen-2019-114.pdfState Comptroller DiNapoli Releases Audits
… Manual (2019-S-56) Through Ages is a New York City-based for-profit organization authorized by SED to provide … who are between the ages of three and five years. For the three fiscal years ended June 30, 2015, auditors … costs that did not comply with the requirements for reimbursement and recommended those costs be disallowed. …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-audits-0Ardsley Union Free School District – Financial Management (2024M-13)
Determine whether the Ardsley Union Free School District (District) Board of Education (Board) and officials effectively managed fund balance and reserves.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/ardsley-union-free-school-district-2024-13.pdfNewburgh Enlarged City School District – Financial Management (2025M-32)
Did the Newburgh Enlarged City School District (District) Board of Education (Board) and officials effectively manage fund balance and reserve funds?
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/newburgh-enlarged-city-school-district-2025-32.pdfMinisink Valley Central School District – Medicaid Reimbursements (2022M-80)
Determine whether the Minisink Valley Central School District (District) maximized Medicaid reimbursements by submitting claims for all eligible Medicaid services provided.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/minisink-valley-2022-80.pdfChazy Union Free School District – Medicaid Reimbursements (2021M-166)
Determine whether the Chazy Union Free School District (District) maximized Medicaid reimbursements by submitting claims for all eligible Medicaid services provided.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/chazy-2021-166.pdfWarsaw Central School District – Out-of-District Tuition Billing (2021M-140)
Determine if tuition billings for Warsaw Central School District (District) students enrolled in out-of-district programs were accurately calculated and properly supported.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/warsaw-2021-140.pdfKeene Central School District – Transportation State Aid (2021M-63)
Determine whether Keene Central School District (District) officials applied for all applicable transportation aid for new bus acquisitions in a timely manner.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/keene-2021-63.pdfEast Irondequoit Central School District - Conference and Travel Expenditures (2019M-132)
… following the government travel reimbursement rates. When possible, District officials should use NYS contracts for renting cars. The Board should require proof of attendance …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/27/east-irondequoit-central-school-district-conference-and-travelSaratoga Youth Recreation – Financial Activities (2016M-258)
… operate youth development programs for children residing in the Towns of Saratoga and Northumberland, the Village of … and the Schuylerville Central School District, in Saratoga County. Budgeted appropriations for 2016 total …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/10/28/saratoga-youth-recreation-financial-activities-2016m-258Harrison Central School District - Financial Condition (2018M-260)
… complete report - pdf] Audit Objective Determine whether the Board and District officials adopted budgets with reasonable estimates. Key Finding The Board and District Officials: Did not reasonably estimate certain general fund appropriations in the annual budget in each of the past five years (2013-14 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/harrison-central-school-district-financial-condition-2018m-260Cuba-Rushford Central School District - Financial Management (2020M-7)
… appropriations by a total of approximately $4.8 million from 2016-17 through 2018-19 and annually appropriated an …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/27/cuba-rushford-central-school-district-financial-management-2020m-7Eldred Central School District – Budget Review (B4-15-3)
… 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 year. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/eldred-central-school-district-budget-review-b4-15-3Dryden Central School District – Financial Condition (2013M-396)
… unexpended surplus fund balance is in compliance with the Real Property Tax law statutory limits. Review all reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/dryden-central-school-district-financial-condition-2013m-396Beacon City School District -- Budget Review (B6-15-4)
Beacon City School District Budget Review B6154
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)
… located in Sullivan County, issued debt totaling $1.3 million to liquidate the accumulated deficit in the … fund each year. The subsidies will only continue to drain the general fund’s fund balance. The District’s … tax levy limit set by statute. Key Recommendations Prepare a projection of year-end fund balance for the food service …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/liberty-central-school-district-budget-review-b4-13-4Campbell-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-b2-13-12Carmel Central School District - Extra-Classroom Activities (2018M-45)
… the ECA fund policy and establish written procedures to supplement it. District officials agreed with our findings …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/carmel-central-school-district-extra-classroom-activities-2018m-45West 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-7Allegany-Limestone Central School District - Financial Management (2018M-129)
AlleganyLimestone Central School District Financial Management 2018M129
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/allegany-limestone-central-school-district-financial-management-2018m-129