Search
North Shore Central School District – Fuel Inventory (2017M-89)
… 1, 2015 through December 31, 2016. Background The North Shore Central School District is located in the Town of … North Shore Central School District Fuel Inventory 2017M89 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/north-shore-central-school-district-fuel-inventory-2017m-89Mexico Academy Central School District –Financial Management (2016M-219)
… in the Towns of Hastings, Mexico, New Haven, Palermo, Parish, Richland, Scriba and Volney, Oswego County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/mexico-academy-central-school-district-financial-management-2016m-219Merrick Union Free School District – Financial Condition (2016M-240)
… December 31, 2015. Background The Merrick Union Free School District is located in the Town of Hempstead, Nassau … Merrick Union Free School District Financial Condition 2016M240 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/merrick-union-free-school-district-financial-condition-2016m-240Lynbrook Union Free School District – Special Programs (2016M-45)
Lynbrook Union Free School District Special Programs 2016M45
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/lynbrook-union-free-school-district-special-programs-2016m-45Lindenhurst Union Free School District – Credit Cards (2016M-179)
… October 31, 2015. Background The Lindenhurst Union Free School District is located in the Town of Babylon in Suffolk … Lindenhurst Union Free School District Credit Cards 2016M179 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/lindenhurst-union-free-school-district-credit-cards-2016m-179Skaneateles Central School District – Records and Reports (2015M-154)
… Purpose of Audit The purpose of our audit was to examine the District’s financial records and reports for the period July 1, 2013 through December 31, 2014. … for unrecorded transactions. Ensure that all revenues are recorded when they are received and are promptly …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/16/skaneateles-central-school-district-records-and-reports-2015m-154Mattituck-Cutchogue Union Free School District – Financial Condition (2013M-322)
… 31, 2013. Background The Mattituck-Cutchogue Union Free School District is located in the Town of Southold in Suffolk … MattituckCutchogue Union Free School District Financial Condition 2013M322 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/24/mattituck-cutchogue-union-free-school-district-financial-condition-2013mElwood Union Free School District – Electronic Transfers (2014M-133)
… evaluate the District’s controls over electronic transfers for the period July 1, 2012 through August 31, 2013. … students and 375 employees. The District’s expenditures for the 2012-13 fiscal year were $53,282,835. Key Findings … The District did not have a written confirmation for 47 of 98 transfers processed, totaling $12.8 million, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/elwood-union-free-school-district-electronic-transfers-2014m-133Chenango Forks Central School District – Financial Condition (2014M-98)
… February 26, 2014. Background The Chenango Forks Central School District is located in the Towns of Barker, Chenango, … Chenango Forks Central School District Financial Condition 2014M98 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/chenango-forks-central-school-district-financial-condition-2014m-98Contact the Division of Local Government and School Accountability
… School Accountability 110 State Street, 12th Floor Albany, NY 12236 localgov@osc.ny.gov Audits, Local Government … Delaware, Otsego, Schoharie, Tioga, Tompkins Counties Buffalo Regional Office 295 Main Street, Suite 1032 Buffalo, New York 14203-2510 Tel (716) 847-3647 Fax (716) …
https://www.osc.ny.gov/local-government/contact-division-local-government-and-school-accountabilityOpinion 97-21
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether sec 263 of the Education Law relieves libraries from requiring pub … treasurers to annually report fin transactions with the NYS Comptroller …
https://www.osc.ny.gov/legal-opinions/opinion-97-21DiNapoli: Service Delivery Critical to Ensure New York City’s Continued Recovery
… with revenue uncertainty for key programs as federal aid winds down, may test the city’s ability to respond to demands … In conjunction with his remarks, DiNapoli released a new report on the impact of the pandemic on the city’s workforce, … to succeed, we need New York City to succeed.” DiNapoli’s report shows the COVID pandemic brought an end to years of …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-service-delivery-critical-ensure-new-york-citys-continued-recoveryState Contract and Payment Actions in June
… and Markets $1.1 million to Cayuga County Soil & Water Conservation District for nonpoint source pollution … Exchange, including insurance enrollment and call center operations. Department of Homeland Security $8.2 million to … Southern District of New York. SUNY at Buffalo $779,000 to LP Ciminelli, Inc. for construction and renovation services, …
https://www.osc.ny.gov/press/releases/2018/07/state-contract-and-payment-actions-juneDiNapoli: State Should Recoup $11.7 Million from Special Education Contractors
… referred 19 additional cases to law enforcement. Hebrew Academy for Special Children Inc.: Compliance with the Reimbursable Cost Manual (2018-S-68) Hebrew Academy is a New York City-based not-for-profit organization … included $111,791 in personal service costs for 107 direct care employees and 34 administration employees. Children's …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-state-should-recoup-117-million-special-education-contractorsRecent Trends and Impact of COVID-19 in the Bronx
… including construction, personal services (such as nail salons and auto repair shops), manufacturing, arts and …
https://www.osc.ny.gov/reports/osdc/recent-trends-and-impact-covid-19-bronxOpinion 88-37
… The purchase of a passenger vehicle to be used as a police car may be financed by the issuance of capital notes only … seating capacity of ten persons or less, such as a police car (see 11 Opns St Comp, 1955, p 388; 4 Opns St Comp, 1948, … is clear that a passenger vehicle to be used as a police car may be financed with the issuance of capital notes or …
https://www.osc.ny.gov/legal-opinions/opinion-88-37Oversight of Student Immunization in Schools
… Purpose To determine if the Department of Health (DOH) and State Education Department (SED) are following the State’s public health procedures to ensure … To determine if the Department of Health DOH and State Education Department SED are …
https://www.osc.ny.gov/state-agencies/audits/2016/08/16/oversight-student-immunization-schoolsNew York Center for Child Development, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by the New York Center for Child Development, Inc. (NYCCD) on its Consolidated … To determine whether the costs reported by the New York Center for Child Development Inc NYCCD on its Consolidated Fiscal …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/new-york-center-child-development-inc-compliance-reimbursable-cost-manualSteppingStone Day School, Inc. – Compliance With the Reimbursable Cost Manual
… the State Education Department’s (SED) Reimbursable Cost Manual (RCM) and the Consolidated Fiscal Reporting and Claiming Manual (CFR Manual). The audit focused primarily on expenses claimed on … to the State Education Departments Reimbursable Cost Manual and the …
https://www.osc.ny.gov/state-agencies/audits/2020/12/31/steppingstone-day-school-inc-compliance-reimbursable-cost-manualValley Stream Central High School District – Capital Assets (2025M-16)
… The District’s capital asset policy indicates that the Assistant Superintendent for Finance and Operations (Assistant Superintendent) is responsible for maintaining a … Education Law and Section 170.12 of the Regulations of the Commissioner of Education. To the extent practicable, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/19/valley-stream-central-high-school-district-capital-assets-2025m-16