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Altmar-Parish-Williamstown Central School District - Financial Condition Management (2018M-258)
… - pdf] Audit Objective Determine whether the Board and District officials effectively managed the District’s financial condition. Key Findings District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/altmar-parish-williamstown-central-school-district-financial-conditionWhitehall Central School District - Medicaid Reimbursements (2019M-42)
… all Medicaid reimbursements to which it was entitled for services provided to eligible special education students. … to ensure Medicaid claims were submitted and reimbursed for all eligible services provided. Claims were not submitted and reimbursed for 628 eligible services totaling $24,179. Had these …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/whitehall-central-school-district-medicaid-reimbursements-2019m-42Amagansett Union Free School District - Procurement (2018M-206)
Determine if the District procures goods and services in accordance with its procurement policy
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/28/amagansett-union-free-school-district-procurement-2018m-206Opinion 95-30
… FUNDS -- Deposits and Investments (by public library) LIBRARIES -- Investments (of moneys raised by taxes and … are superseded. You inquire as to the authority for public libraries to invest moneys raised by taxes, and non-tax … The term "local government" is defined to include public libraries (General Municipal Law, §§10[1][a], 11[1]). Section …
https://www.osc.ny.gov/legal-opinions/opinion-95-30Massena Central School District - Selected Non-Payroll Disbursements (2019M-71)
… benefits, third-party administrative fees and utilities. Key Findings District officials allowed: The third-party … fees and utilities), direct access to a District bank account to disburse these funds. Payment of utilities …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/massena-central-school-district-selected-non-payroll-disbursements-2019mHoosick Falls Central School District - Financial Condition Management (2019M-159)
Determine whether District officials effectively managed the District’s financial condition.
https://www.osc.ny.gov/files/local-government/audits/pdf/hoosick-falls-2019-159.pdfFacility Planning Bureau Project Review (Follow-Up)
… Fire Prevention and Building Code (Code) for all district construction projects, exclusive of New York City. The Code … and approving plans and specifications for all capital construction projects involving these facilities, based on … from the Department for a project before commencing construction. Our initial audit report, covering the period …
https://www.osc.ny.gov/state-agencies/audits/2022/01/05/facility-planning-bureau-project-review-followRevenue Enhancement Ideas: Cash Management for Local Governments and School Districts
… the budget. Review historical data to determine typical cash inflows and outflows throughout the fiscal year. … the more interest can be earned. However, late fees may be incurred if bill payments are delayed too long. … Consolidate accounts when feasible to minimize bank fees, while continuing to maintain separate detailed …
https://www.osc.ny.gov/local-government/publications/revenue-enhancement-ideas-cash-management-local-governments-and-school-districtsMedina Central School District - Capital Projects (2019M-163)
… assurance the District is receiving the lowest possible price. Properly approve change orders. Include all itemized …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-capital-projects-2019m-163DiNapoli Audit Finds Gaps in NYC School Safety Planning
… SAVE Act and state regulations. For example, DOE does not require school safety plans to be submitted within … closely with, and submits its plans to the New York City Police Department, it has failed to submit the plans to the … align and comply with the state regulations and guidance; Work with SED to develop a process to submit school safety …
https://www.osc.ny.gov/press/releases/2019/06/dinapoli-audit-finds-gaps-nyc-school-safety-planningOpinion 91-19
… In Re Szabo's Estate , 10 NY2d 94, 217 NYS2d 593; 62 NY Jur 2d, Gifts, §13). It is a general rule that once an … Saunders v Regeer , 50 Misc 2d 850, 271 NYS2d 788; 62 NY Jur 2d, Gifts, §§56, 57). Accordingly, once the … fire company to the fire district. May 20, 1991 Joseph H. Pond, Esq., Attorney at Law Woodbourne Fire District … …
https://www.osc.ny.gov/legal-opinions/opinion-91-19Moriah Central School District - Medicaid Reimbursements (2019M-64)
… all Medicaid reimbursements to which it was entitled for services provided to eligible special education students. … to ensure Medicaid claims were submitted and reimbursed for all eligible services provided. Claims were not submitted and reimbursed for 517.5 eligible services totaling $21,211 and service …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/moriah-central-school-district-medicaid-reimbursements-2019m-64Averill Park Central School District - Payroll (2018M-255)
Determine whether employee salaries and wages were accurately paid
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/15/averill-park-central-school-district-payroll-2018m-255Walton Central School District - Fund Balance (2019M-209)
… - pdf] Audit Objective Determine whether the Board and District officials properly managed fund balance. Key … and use excess funds in a manner beneficial to taxpayers. District officials generally agreed with our recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/walton-central-school-district-fund-balance-2019m-209Edmeston Central School District - Fund Balance (2020M-1)
… 2016-17 through 2018-19 and did not use any of that amount to fund operations because of generated operating surpluses. … to fund operations. Reduce surplus fund balance to comply with the statutory limit and use excess funds in a manner beneficial to taxpayers. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/edmeston-central-school-district-fund-balance-2020m-1State Comptroller DiNapoli Releases Audits
… and Development, Purchasing Practices at the Linden Plaza Mitchell-Lama Housing Development (2019-F-50) … rules were limited in scope and did not encourage Linden Plaza officials to make purchases at competitive prices and none of the $10.7 million in purchases made by Linden Plaza were subject to competitive bidding. With limited …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-audits-0Brewster Central School District - Professional Services (2019M-235)
… report - pdf] Audit Objective To determine whether the District procured professional services in accordance with … and applicable statutory requirements. Key Finding District officials did not seek competition for professional …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/brewster-central-school-district-professional-services-2019m-235West Valley Central School District - Financial Management (2018M-7)
… indicated they planned to initiate corrective action. … West Valley Central School District Financial Management …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/06/west-valley-central-school-district-financial-management-2018m-7City of Beacon – Internal Controls Over Cash Receipts and Information Technology (2012M-224)
… period January 1, 2011, to May 31, 2012. Background The City of Beacon is located in Dutchess County, and has a population of approximately 15,500. The City Council is comprised of the Mayor and six Council … controls over the cash receipt function from waste water, park and recreation, or building permit fees. Invoices for …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/city-beacon-internal-controls-over-cash-receipts-and-information-technology-2012mWaverly Central School District - Financial Operations (2019M-136)
Determine whether District officials provided adequate oversight of cash disbursements and payroll processes.
https://www.osc.ny.gov/files/local-government/audits/pdf/waverly-2019-136.pdf