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Wyandanch Union Free School District - Professional Services, Administrative Expenses and Fuel Inventory (2018M-24)
Wyandanch Union Free School District - Professional Services, Administrative Expenses and Fuel Inventory (2018M-24)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2018-wyandanch.pdfReporting Assessment Adjustments
Instructions on how to report assessment adjustments for the School District Assessment Roll Verification.
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/reporting-assessment-adjustments.pdfSt. Regis Falls Central School District – Medicaid Reimbursements (2021M-106)
Determine whether the St. Regis Falls Central School District (District) maximized Medicaid reimbursements by submitting claims for all eligible Medicaid services provided.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/st-regis-falls-2021-106.pdfMineola Union Free School District – Financial Condition Management (2021M-44)
Determine whether the Mineola Union Free School District’s (District) Board of Education (Board) and District officials effectively manage the District’s financial condition.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/mineola-2021-44.pdfUnadilla Valley Central School District – Non-Resident Special Education Student Tuition (2022M-44)
Determine whether Unadilla Valley Central School District (District) officials established nonresident tuition (NRT) rates for special education students in accordance with regulations.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/unadilla-valley-2022-44.pdfWheelerville Union Free School District – Unused IT Asset Inventory (2022M-02)
Determine whether Wheelerville Union Free School District (District) officials maintained complete and accurate inventory records to safeguard unused information technology (IT) assets.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/wheelerville-2022-2.pdfPort Chester-Rye Union Free School District – Information Technology User Accounts (2021M-209)
Determine whether Port Chester-Rye Union Free School District (District) officials adequately managed non-student network user accounts to ensure unnecessary accounts were disabled.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/port-chester-rye-2021-209.pdfTuxedo Union Free School District – Payroll and Leave Accruals (2022M-15)
Determine whether Tuxedo Union Free School District (District) officials ensured employees’ payroll payments and leave accruals were accurate, properly approved and supported.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/tuxedo-2022-15.pdfCity of Yonkers – Separation Payments and Health Insurance Buyouts of Yonkers City School District Employees (2024M-36)
Determine whether City of Yonkers (City) officials ensured Yonkers City School District (District) employees’ separation payments and health insurance buyouts were accurate.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/yonkers-city-2024-36.pdfDiNapoli: Gaming Revenue Plays Increasing Role In State Budget
… Thomas P. DiNapoli. Yet the share of state aid to school districts, which includes lottery revenues, is smaller … in the years ahead.” State aid represented 39 percent of school district revenues, including 5 percent from the Lottery, in …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-gaming-revenue-plays-increasing-role-state-budgetCity of Yonkers – Budget Review (B6-15-15)
… $45 million to liquidate the current deficits in the City School District’s general fund as of June 30, 2014. Chapter 55 of … There is a budget gap of $25.8 million between the District’s budget request and the City’s proposed budget, the …
https://www.osc.ny.gov/local-government/audits/city/2015/05/15/city-yonkers-budget-review-b6-15-15Selected Payments for Special Items Made to St. Francis Hospital of Poughkeepsie from January 1, 2011 through March 31, 2011
… 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/selected-payments-special-items-made-st-francis-hospital-poughkeepsie-january-1-2011Portville Central School District - Financial Management (2018M-245)
… - pdf] Audit Objective Determine whether the Board and District officials properly managed fund balance and … and use reserves in accordance with applicable statutes. District officials agreed with our recommendations and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/portville-central-school-district-financial-management-2018m-245Tri-Valley Central School District - Financial Management (2020M-17)
… - pdf] Audit Objective Determine whether the Board and District officials properly managed fund balance. Key … reserve were added back to the surplus fund balance, the District’s recalculated surplus balance exceeded the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/tri-valley-central-school-district-financial-management-2020m-17Cohoes City School District – Medicaid Reimbursements (2022M-107)
Determine whether the Cohoes City School District (District) maximized Medicaid reimbursements by submitting claims for all services provided to Medicaid eligible students with signed parental consent forms.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/cohoes-city-school-district-2022-107.pdfAdirondack Central School District – Information Technology (2022M-61)
Determine whether Adirondack Central School District (District) officials implemented adequate information technology (IT) controls over the District’s network to help safeguard personal, private, and sensitive information (PPSI).
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/adirondack-2022-61.pdfLynbrook Union Free School District – Purchasing (2022M-17)
Determine whether the Lynbrook Union Free School District (District) purchasing agent ensured staff followed the District’s purchasing policy for goods and services not subject to competitive bidding.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/lynbrook-2022-17.pdfDryden Central School District – Information Technology (2020M-106)
Determine whether the Dryden Central School District’s (District) Board of Education (Board) and District officials adequately safeguarded personal, private and sensitive information (PPSI) from abuse or loss.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/dryden-2020-106.pdfNew York’s Economy and Finances in the COVID-19 Era (March 4, 2021)
… Buffalo would receive $350 million under the House bill; Rochester, $207 million; Syracuse, $126 million; Yonkers, $89 … Niagara Falls $59,477,053 Poughkeepsie $20,773,058 Rochester $206,828,044 Rome $25,939,899 Saratoga Springs …
https://www.osc.ny.gov/reports/impact-covid-19-march-4-2021Opinion 2009-1
… is no statutory or common law prohibition against the appointment of the spouse of a member of a board of fire … of a fire district board of commissioners may serve as an appointed fire district treasurer. Town Law § 174 (2) … the office of fire district treasurer may be converted to an appointive office by resolution of the board of fire …
https://www.osc.ny.gov/legal-opinions/opinion-2009-1