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Lindenhurst Union Free School District – Collections (2024M-24)
… after District programs recorded receipts on a transmittal form. Treasurer reports were presented to the Board between 65 and 261 days after the end of the … payor of program funds received. Update District policy to provide guidance to ensure the timely deposit of 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)
… 21 Erie 1 Board of Cooperative Educational Services (BOCES) claims totaling approximately $5.9 million were not audited. Instead, a BOCES employee approved the BOCES claims. 22 claims totaling $173,591 were 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) officials disabled unnecessary user accounts in a timely manner. Key Findings The IT Director did not disable unnecessary user accounts in a timely manner. As a result, the District had an … of the network and could potentially lose important data. In addition to sensitive information technology (IT) control …
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)
… totaling $3.1 million were not audited prior to payment in accordance with New York State (NYS) Education Law Section … action. Appendix B includes our comment on an issue raised in the District’s response letter. … Determine whether the …
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)
… for and would be detected if lost, stolen or misused. The Board of Education (Board) did not adopt a comprehensive … periodic physical inventories. We determined that 49 of the 72 IT assets we reviewed (68 percent) were not properly …
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
… Provide findings or conclusions based on an evaluation of sufficient, appropriate evidence against criteria, Provide objective analysis to assist management and those charged with governance and oversight in using the … Association completed an external peer review of the Division of Local Government and School Accountability [pdf] …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-about-our-auditsLegal and Regulatory Authority To Do Business
… York as Disadvantaged Business Enterprises (DBE) New York State Unified Certification Program Certified in New York as … OGS Non-Responsible Listing, and Homeland Security Issues NYC School Construction Authority NYS Department of Labor Debarment List - includes Workers' …
https://www.osc.ny.gov/state-vendors/vendrep/legal-and-regulatory-authority-do-businessDiNapoli: Governor Cuomo's Proposed Budget Continues Fiscal Progress
… specific proposals on how spending will be limited to 2 percent in the coming years, it remains to be seen how the … Fund out-year gaps totaling $1.5 billion in 2015-16, $2.2 billion in 2016-17, and $3.4 billion in 2017-18, if … would, however, be smaller than those projected in other recent budgets, according to the report. DiNapoli noted …
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
… for the Gateway Program from the state’s debt cap, on top of $19 billion in debt issuances that have been excluded …
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
… billion in fiscal year (FY) 2023, an increase of nearly $7 billion from FY 2019, representing an outsized share (41%) … since FY 2010, from nearly $3.9 billion to over $10.5 billion in FY 2023, increasing by 170%, and accounting for … Review of the Financial Plan of the City of New York (May 2024) 2024 Update on New York City Staffing Trends Agency …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-nyc-contract-spending-rises-7-billion-fy-2019Opinion 92-56
… statutes of similar import and character ( People v Bart's Restaurant Corp. , 42 Misc 2d 1093, 249 NYS2d 344; see also …
https://www.osc.ny.gov/legal-opinions/opinion-92-56Union Free School District of the Tarrytowns - Fixed Assets (2018M-185)
… of the 39 fixed assets valued at $242,673 were tagged as District property and 42 assets valued at $126,303 were not … threshold have a tag affixed identifying them as District property. District officials generally agreed with our recommendations …
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)
… Develop procedures to provide additional guidance on the claims auditor’s responsibilities. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/lowville-academy-and-central-school-district-claims-audit-process-2019mTonawanda City School District - Procurement (2023M-108)
Determine whether Tonawanda City School District (District) officials used a competitive process to procure goods and services.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/tonawanda-city-school-district-2023-108.pdfSyracuse Academy of Science Charter School – Purchases from Selected Vendors and Enrollment and Billing (2012M-219)
Syracuse Academy of Science Charter School – Purchases from Selected Vendors and Enrollment and Billing (2012M-219)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2013-syracusecharter.pdfWest Genesee Central School District - Capital Assets (2023M-128)
Determine whether West Genesee Central School District (District) officials properly monitored and accounted for capital assets.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/west-genesee-central-school-district-2023-128.pdfDolgeville Central School District – Fuel Monitoring (2023M-175)
Determine whether the Dolgeville Central School District (District) officials adequately accounted for and monitored fuel usage.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/dolgeville-central-school-district-2023-175.pdfLansing Central School District – Procurement (2021M-213)
Determine whether Lansing Central School District (District) officials used a competitive process to procure goods and services.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/lansing-2021-213.pdfChester Union Free School District – Information Technology (2021M-107)
Determine whether Chester Union Free School District (District) officials adequately managed and monitored network user accounts.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/chester-2021-107.pdfNyack Union Free School District – Network User Accounts (2021M-113)
Determine whether Nyack Union Free School District (District) officials adequately managed and monitored network user accounts.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/nyack-2021-113.pdf