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Mayfield Central School District – Medicaid Reimbursements (2019M-149)
… report - pdf] Audit Objective Determine whether the District claimed all Medicaid reimbursements to which it was entitled for services provided to eligible special education students. … Key Findings The District lacked adequate policies and procedures to ensure Medicaid claims were submitted and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/mayfield-central-school-district-medicaid-reimbursements-2019m-149Cherry Valley-Springfield Central School District – School Lunch Operations (2015M-175)
… of Audit The purpose of our audit was to determine whether District officials were ensuring that meals offered to … and prepared in the most economical and productive manner for the period July 1, 2013 through April 17, 2015. Background The Cherry Valley-Springfield Central School District is located in the Towns of Cherry Valley, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/06/cherry-valley-springfield-central-school-district-school-lunch-operationsLake Pleasant Central School District – Claims Auditing (2021M-202)
Determine whether the Lake Pleasant Central School District (District) Board of Education (Board) ensured claims were supported by adequate documentation, for appropriate purposes and properly audited and approved before payment.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/lake-pleasant-2021-202.pdfOpinion 94-18
… on the issues discussed in the opinion. VILLAGES -- Powers and Duties (conveyance for nominal consideration to private not-for-profit … CONSTITUTIONAL LAW -- Gifts and Loans (transfer of village real property for nominal consideration to not-for-profit …
https://www.osc.ny.gov/legal-opinions/opinion-94-18Eldred Central School District - Financial Condition (2018M-138)
… complete report - pdf] Audit Objective Determine whether District officials properly managed the District’s financial … had been completely exhausted as of June 30, 2018. The school lunch fund relies heavily on general fund subsidies … revenues. Implement cost savings and revenue enhancements for the school lunch fund to be less reliant on the general …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/eldred-central-school-district-financial-condition-2018m-138State Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. … (BOCES) officials did not properly monitor and account for fixed assets. Thirty-two of the assets tested and valued …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-school-district-audits-0Bay Shore Union Free School District - Procurement (2018M-212)
… [read complete report - pdf] Audit Objective Determine if District officials approved purchases before items were ordered and if competition was sought for goods and services not subject to competitive bidding. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/11/bay-shore-union-free-school-district-procurement-2018m-212XVII.3 Lapsing Transaction Deadlines – XVII. Lapsing Appropriations
… For published Lapsing deadlines and notices, please visit the … lapse date discrepancies to your Bureau of State Accounting Operations – Budgets and Spending Accounting …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii3-lapsing-transaction-deadlinesAfton Central School District – Fund Balance Management (2023M-18)
… – pdf] Audit Objective Determine whether the Afton Central School District (District) Board of Education (Board) and officials … $63,561 in unnecessary interest and other associated costs for the issuance of bond anticipation notes (BANs) to …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/afton-central-school-district-fund-balance-management-2023m-18State Comptroller DiNapoli and Manhattan D.A. Bragg Announce Indictment of Former NYU Director of Finance for $3.5M Fraud
… Manhattan District Attorney Alvin Bragg and New York State Comptroller … today announced the indictment of CINDY TAPPE, 57, for orchestrating an approximately $3.5 million 6-year fraud … Education Resource Network (“RBE-RN”), which helps school districts improve results for English language …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-and-manhattan-da-bragg-announce-indictment-former-nyu-director-finance-35mSt. Regis Falls Central School District – Fund Balance (2016M-141)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, 2012 through January 31, 2016. Background The St. Regis Falls Central School District is located in the Towns of Dickinson, Santa …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/st-regis-falls-central-school-district-fund-balance-2016m-141Lancaster Central School District – Financial Management (2022M-37)
Determine whether the Lancaster Central School District (District) Board of Education (Board) and District officials properly managed fund balance and reserve funds.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/lancaster-2022-37.pdfSalem Central School District - Purchasing (2019M-105)
… report - pdf] Audit Objective Determine whether the District sought competition when purchasing goods and services under the statutory bidding thresholds. Key … lacked adequate evidence to show they sought competition for 32 purchases (53 percent) totaling about $115,000. The …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/salem-central-school-district-purchasing-2019m-105Middle Country Central School District – Extra-Classroom Activity Funds (2022M-160)
… Audit Objective Determine whether Middle Country Central School District (District) officials provided proper oversight of … (ECA) funds. Key Findings The Board of Education (Board) and District officials did not provide proper oversight of …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/middle-country-central-school-district-extra-classroom-activity-fundsGouverneur Central School District – Medicaid Reimbursements (2023M-34)
… or file Medicaid-reimbursement claims to recover part of the costs associated with these services. As a result, the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/gouverneur-central-school-district-medicaid-reimbursements-2023m-34Bellmore Union Free School District – Payroll (2023M-129)
Determine whether Bellmore Union Free School District (District) officials approved, supported and monitored overtime.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/bellmore-union-free-school-district-2023-129.pdfSaranac Central School District – Investment Program (2023M-89)
Determine whether Saranac Central School District (District) officials developed and managed a comprehensive investment program.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/saranac-central-school-district-2023-89.pdfEmpire BlueCross BlueShield Special Items Made to Englewood Hospital and Medical Center from January 1, 2011 through March 31, 2011
… to Englewood Hospital and Medical Center (Englewood) for special items were made according to the provisions of … and retired State, participating local government and school district employees and their dependents. The Empire Plan …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/empire-bluecross-blueshield-special-items-made-englewood-hospital-and-medical-centerOpinion 90-27
… opinion. FIRE COMMISSIONERS -- Appointment (in joint fire district) FIRE DISTRICTS -- Establishment of (joint fire district) TOWN BOARD -- Powers and Duties (appointment of commissioners of joint fire … the Town Law and the Village Law to provide authority for the establishment of joint fire districts without …
https://www.osc.ny.gov/legal-opinions/opinion-90-27Chatham Central School District – Financial Management (2023M-11)
… pdf] Audit Objective Determine whether the Chatham Central School District (District) Board of Education (Board) and District … million without demonstrating they were reasonably funded. For example, the Unemployment insurance reserve has about …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/chatham-central-school-district-financial-management-2023m-11