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St. 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.pdfMargaretville Central School District – Financial Management (2020M-46)
… appropriations and appropriated approximately $1.4 million in fund balance from 2016-17 through 2018-19 that it did not use to fund operations because of generated operating surpluses. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/margaretville-central-school-district-financial-management-2020m-46Unadilla 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.pdfSchodack Central School District - Extra-Classroom Activities (2019M-85)
… auditor does not review ECA records to ensure compliance with the Regulations. 62 of the 69 collections reviewed … policy. Student treasurers were not always involved with maintaining club accounting records. Key Recommendations … faculty auditor reviews ECA records to ensure compliance with the Regulations. Ensure that the central treasurer …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/schodack-central-school-district-extra-classroom-activities-2019m-85Cohoes 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.pdfDiNapoli Statement on Sentencing of Special Education Provider
… in Cedarhurst, Nassau County, inappropriately charged New York City’s Department of Education (DoE) and other …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-statement-sentencing-special-education-providerNew York State Health Insurance Program – Upcoding of Selected Evaluation and Management Services (Follow-Up)
… in our audit report, entitled New York State Health Insurance Program: Upcoding of Selected Evaluation and … (Report 2007-F-41). Background The New York State Health Insurance Program (Program) provides health insurance coverage to active and retired State, participating …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/new-york-state-health-insurance-program-upcoding-selected-evaluation-and-managementMargaretville Central School District – Financial Management (2020M-46)
Determine whether the Board and District officials effectively managed fund balance.
https://www.osc.ny.gov/files/local-government/audits/pdf/margaretville-2020-46.pdfYorkshire-Pioneer Central School District – Financial Management (2020M-42)
Determine whether the Board and District officials properly managed fund balance.
https://www.osc.ny.gov/files/local-government/audits/pdf/yorkshire-pioneer-2020-42.pdfAlfred-Almond Central School District - Financial Management (2019M-131)
Determine whether the Board and District officials properly managed fund balance.
https://www.osc.ny.gov/files/local-government/audits/pdf/alfred-almond-2019-131.pdfOdessa-Montour Central School District – Fuel Inventory (2019M-164)
Determine whether District officials adequately safeguarded and accounted for fuel purchases.
https://www.osc.ny.gov/files/local-government/audits/pdf/odessa-montour-2019-164.pdfMoravia Central School District - Fuel Inventory (2019M-183)
Determine whether District officials adequately safeguarded and accounted for fuel purchases.
https://www.osc.ny.gov/files/local-government/audits/pdf/moravia-2019-183.pdf