Search
Brentwood Union Free School District – Information Technology (2023M-83)
… Audit Objective Determine whether the Brentwood Union Free School District (District) Board of Education (Board) and … audit school brentwood …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/brentwood-union-free-school-district-information-technology-2023m-83Livonia Central School District – Conflict of Interest (2024M-89)
… Objective Determine whether any Livonia Central School District (District) officials had interests in District contracts that were not in compliance with the … Determine whether any Livonia Central School District District officials had interests in District …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/livonia-central-school-district-conflict-interest-2024m-89State Comptroller DiNapoli Releases School District Audits
… the following audits were issued. Arkport Central School District – Network Access Controls (Steuben County) District … payments. Officials did not adhere to contract terms for separation payments or obtain Board of Education approval …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-school-district-auditsFishers Island Union Free School District – Five Point Plan (2015M-320)
… Purpose of Audit The purpose of our audit was to evaluate the … District, which operates one school with approximately 70 students, is governed by an elected five-member Board of … to the Board. The Board has not established an audit committee because it was unaware of the requirement to do so. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/fishers-island-union-free-school-district-five-point-plan-2015m-320Mount Sinai Fire District - Financial Condition and Price Quotations for Purchases (2019M-83)
… and transferred nearly the entire operating surplus to the reserve funds, leaving the District with virtually no …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/08/23/mount-sinai-fire-district-financial-condition-and-price-quotationsOxford Academy and Central School District – Transportation Department Purchase and Service Contracts (2023M-2)
audit, oxford academy, school, transportation department purchases service contracts
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/oxford-academy-and-central-school-district-2023-2.pdfDownsville Central School District – Fund Balance (2016M-79)
… January 12, 2016. Background The Downsville Central School District is located in the Towns of Andes, Colchester, … Downsville Central School District Fund Balance 2016M79 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/downsville-central-school-district-fund-balance-2016m-79State Comptroller DiNapoli Releases Municipal & School Audits
… P. DiNapoli today announced the following local government and school audits were issued. Village of Mexico – Financial … the board did not establish a fund balance policy and maintained an excessive level of unassigned surplus fund … in the general fund with balances ranging between $839,530 and $1.1 million, or between 109% and 124% of the ensuing …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-audits-0UnitedHealthcare – Out-of-Network Providers Upcoding Selected Evaluation and Management Services
… through December 31, 2016. Background The New York State Health Insurance Program (NYSHIP) provides health insurance … Civil Service contracts with UnitedHealthcare (United) to administer the Empire Plan’s medical/surgical … each category, there are either three or five levels of care that providers bill. The amount of United’s …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/unitedhealthcare-out-network-providers-upcoding-selected-evaluation-and-management-servicesSouth Jefferson Central School District – Community Services (2016M-343)
… Central School District is located in the Towns of Adams, Ellisburg, Hounsfield, Lorraine, Rodman, Rutland, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/south-jefferson-central-school-district-community-services-2016m-343Town of Tioga – Long-Term Planning (2022M-181)
… Town of Tioga (Town) officials established long-term capital and financial plans. Key Findings Town officials did … Department of Transportation (NYSDOT) rated a Town-owned bridge as being in poor condition in 2019 . While officials … condition is $200,000 and replacing the bridge could cost $1 . 4 million . Key Recommendations Develop long-term capital …
https://www.osc.ny.gov/local-government/audits/town/2023/03/31/town-tioga-long-term-planning-2022m-181Cherry Valley–Springfield Central School District – Financial Condition (2020M-156)
… Determine whether the Cherry ValleySpringfield Central School District District officials effectively managed the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/cherry-valley-springfield-central-school-district-financial-conditionOpinion 2003-4
… of holiday decorations for public roads) TOWN LAW §176(4-a), (9): A fire district is not authorized to purchase … on the public roads" within the fire district. 1 Town Law §176(4-a) provides that the fire district board of … a proper charge against the fire district (17 Opns St Comp, 1961, p 315; see, also, e.g., In Re White , 51 App …
https://www.osc.ny.gov/legal-opinions/opinion-2003-4East Moriches Union Free School District - Budget Review (B7-15-5)
… fiscal year. Background The East Moriches Union Free School District is located in Suffolk County. Pursuant to … East Moriches Union Free School District Budget Review B7155 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/09/east-moriches-union-free-school-district-budget-review-b7-15-5Whitesville Central School District – Financial Management (2016M-313)
… through April 8, 2016. Background The Whitesville Central School District is located in the Towns of Independence and … Whitesville Central School District Financial Management 2016M313 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/whitesville-central-school-district-financial-management-2016m-313Copiague Union Free School District - Information Technology (2023M-150)
… risk for unauthorized access, misuse or loss. In addition to sensitive information technology (IT) control weaknesses that were confidentially communicated to District officials, we found that officials did not: … that were not needed, including two user accounts assigned to employees that left the District more than 17 years ago. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/copiague-union-free-school-district-information-technology-2023m-150Medicaid Program – Improper Medicaid Payments for Recipients in Hospice Care
… Purpose To determine whether Medicaid made improper payments to providers on behalf of … rather than treating the disease. Generally, when eligible Medicaid recipients elect hospice care, they waive their right to use Medicaid for curative services, and a hospice organization …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/medicaid-program-improper-medicaid-payments-recipients-hospice-careUnified Court System Bulletin No. UCS-222
… of OSC’s automatic processing of the December 2015 Uniform and Uniform Blazer Allowance Payment and provide instructions for payments not processed … System in Negotiating Units SY, SR, S9, DR, F8, 87, G9 and 86 who meet the eligibility criteria Background Chapter …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-222-december-2015-unified-court-system-ucs-uniform-and-equipmentUnified Court System Bulletin No. UCS-232
… Leave With Pay or Leave of Absence with an Action/Reason code of Leave of Absence/WDL (WC Dis Lv), Leave of Absence/MLS (Mil Stip) or Leave of … Absence and an Action/Reason code of Leave of Absence/WDL (WC Dis Lv), Leave of Absence/MLS (Mil Stip) or Leave of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-232-december-2016-unified-court-system-ucs-uniform-and-equipmentSaranac Central School District – Student State Aid (2023M-91)
Determine whether Saranac Central School District (District) officials properly claimed State aid for special education students who received services in 10-month public and summer placements.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/saranac-central-school-district-2023-91.pdf