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Lyme Central School District – Financial Management (2024M-87)
… School District (District) Board of Education (Board) and District officials properly managed fund balance. Key Findings The Board and District officials did not properly manage the District’s … and were not transparent with taxpayers. The Board and District officials: Overestimated budgetary …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/lyme-central-school-district-financial-management-2024m-87Mount Pleasant Central School District – Information Technology User Accounts (2021M-31)
… officials established adequate controls over user accounts in order to prevent unauthorized use, access and/or loss. Key … officials established adequate controls over user accounts in order to prevent unauthorized use access andor loss …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/16/mount-pleasant-central-school-district-information-technology-userOtsego Northern Catskills Board of Cooperative Educational Services – Fixed Assets (2021M-88)
… Determine whether Otsego Northern Catskills Board of Cooperative Educational Services (ONC BOCES) officials … did not properly monitor and account for 66 percent of the 76 fixed assets we examined, including security … Determine whether Otsego Northern Catskills Board of Cooperative Educational Services ONC BOCES officials …
https://www.osc.ny.gov/local-government/audits/boces/2021/07/30/otsego-northern-catskills-board-cooperative-educational-services-fixed-assets-2021mTitle I Grants to Local Educational Agencies – Federal Funding and New York
… Title I of the Every Student Succeeds Act of 2015 (ESSA), which amended the Elementary and Secondary Education Act of 1965 (ESEA), distributes federal funding to Local … Title I of the Every Student Succeeds Act of 2015 which amended the Elementary and Secondary Education …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/title-i-grants-local-educational-agenciesDiNapoli: School District Tax Levy Growth to Remain Below Two Percent
… today by State Comptroller Thomas P. DiNapoli. The latest calculation affects the tax cap calculations for 677 …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-school-district-tax-levy-growth-remain-below-two-percentEden Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-28)
… complete report - pdf] Audit Objective Determine whether the Eden Central School District (District) used District … the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/eden-central-school-district-mental-health-training-component-new-yorkSchalmont Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-35)
… in Education Act (SAVE Act) training requirement to staff. Key Findings The District did not provide mental health training as required to all staff for the 2020-21 school year by September 15, 2020. … Key Recommendation Provide mental health training to all staff and ensure it is completed by September 15, as …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/schalmont-central-school-district-mental-health-training-component-newGarrison Union Free School District – Financial Condition (2016M-108)
… necessary and reasonable, and reduce those that are not. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/garrison-union-free-school-district-financial-condition-2016m-108Pember Library and Museum – Board Oversight of Financial Activities (2013M-285)
… The Pember Library and Museum is located in the Village of Granville. The Library/Museum is governed by a nine-member …
https://www.osc.ny.gov/local-government/audits/library/2014/01/03/pember-library-and-museum-board-oversight-financial-activities-2013m-285Valley Stream Central High School District – Payroll (2016M-19)
… September 28, 2015. Background The Valley Stream Central High School District is located in the Town of Hempstead, … Valley Stream Central High School District Payroll 2016M19 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/valley-stream-central-high-school-district-payroll-2016m-19Fire Island Union Free School District – Leave Accruals (2015M-289)
… is located in the Towns of Brookhaven and Islip in Suffolk County. The District, which operates one school with …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/fire-island-union-free-school-district-leave-accruals-2015m-289Chittenango Central School District – Information Technology (2023M-155)
… are no longer needed and periodically review user accounts for necessity. Develop and adopt a written IT contingency …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/chittenango-central-school-district-information-technology-2023m-155Future Forward Internship Academy
… The online application for our Summer 2026 session is closed. For questions, contact … hours/week), offering up to 13 semester credit hours. All majors will be considered. Track I - Auditing Locations: … to work in any division within the Agency. Placements All placements will be made by the Future Forward Internship …
https://www.osc.ny.gov/jobs/internsUnitedHealthcare – Improper Payments for Medical Services Designated By Modifier Code 59
… blood vessels and a sciatic nerve that resulted from the removal of the tumor. However, the medical records did not … - because they were not distinct or independent of the removal of the tumor. Consequently, the provider should not …
https://www.osc.ny.gov/state-agencies/audits/2015/01/08/unitedhealthcare-improper-payments-medical-services-designated-modifier-code-59Comptroller DiNapoli Releases State Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … High School had poor controls over its general school fund bank account. In addition, auditors concluded that the … implemented, and four have not been implemented. New York State Health Insurance Program, Selected Payments for Special …
https://www.osc.ny.gov/press/releases/2014/02/comptroller-dinapoli-releases-state-auditsOpinion 90-27
… of functions or duties in a county with an alternative form of government). However, given the requirement that each …
https://www.osc.ny.gov/legal-opinions/opinion-90-27Town of Milo – Financial Condition (2020M-172)
… effectively manage the Town’s financial condition. More real property taxes and user fees were levied than needed to … one-time expenditures, needed reserves and/ or reducing real property taxes. Establish budgeting, fund balance and …
https://www.osc.ny.gov/local-government/audits/town/2021/04/23/town-milo-financial-condition-2020m-172York Central School District – Financial Management (2022M-96)
Determine whether the York Central School District (District) Board of Education (Board) and District officials effectively managed fund balance.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/yorks-central-school-district-2022-96.pdfOpinion 2003-4
… FIRE DISTRICTS -- Appropriations and Expenditures (holiday decorations for public roads) -- Powers and Duties (authority to purchase holiday decorations for public roads) RATIFICATION -- Claims (purchase by fire district of holiday decorations for public roads) TOWN LAW §176(4-a), …
https://www.osc.ny.gov/legal-opinions/opinion-2003-4Fishers Island Union Free School District – Website Transparency (2023M-28)
… [read complete report – pdf] Audit Objective Determine whether the Fishers Island Union Free School District (District) website provided the … of reserve funds, School District and property tax report cards, Board minutes, and Freedom of Information Law (FOIL) …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/fishers-island-union-free-school-district-website-transparency-2023m-28