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Van Hornesville-Owen D. Young Central School District – Financial Management (2020M-125)
Determine whether the Van Hornesville-Owen D. Young Central School District’s (District) Board of Education (Board) and District officials effectively managed the District’s financial condition.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/van-hornesville-owen-d-young-2020-125.pdfCanastota Central School District - Financial Condition Management (2019M-174)
… in most of the appropriated fund balance not being needed to fund operations. The tax certiorari reserve was overfunded … exceeded the statutory limit ranging from 7.2 percent to 10.9 percent. Key Recommendations Adopt annual budgets … that contain realistic estimates and develop a plan to reduce the amount of surplus fund balance. Account for and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/08/canastota-central-school-district-financial-condition-management-2019mPutnam Central School District – Fund Balance Management (2020M-27)
Determine whether District officials effectively managed the general fund balance.
https://www.osc.ny.gov/files/local-government/audits/pdf/putnam-2020-27.pdfMinerva Central School District – Financial Condition Management (2020M-60)
Determine whether District officials effectively managed the District’s financial condition.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/minerva-2020-60.pdfHoosic Valley Central School District - Financial Management (2018M-238)
Determine whether District officials effectively managed the District’s financial condition.
https://www.osc.ny.gov/files/local-government/audits/pdf/hoosic-valley.pdfValley Stream 24 Union Free School District – New Hire Paperwork (2022M-189)
audit, school, valley stream 24, new hire paperwork
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/valley-stream-union-free-school-district-2022-189.pdfRye Neck Union Free School District – Health Insurance Cost Savings (2022M-164)
audit, school, rye neck, health insurance, cost savings
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/rye-neck-union-free-school-district-2022-164.pdfDiNapoli: Chatham Police Chief Sentenced for Pension Double-Dipping
… investigation by State Comptroller Thomas P. DiNapoli, Columbia County District Attorney Paul Czajka, and the New … to commend our members and the Comptroller’s Office and Columbia County District Attorney’s Office for their partnership to ensure that justice was served.” Columbia Court Judge Richard Koweek also sentenced Volkmann …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-chatham-police-chief-sentenced-pension-double-dippingTaconic Hills Central School District – Financial Management (2019M-155)
Determine whether the Board and District officials adopted realistic budgets to maintain fund balance within the statutory required limit
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/taconic-hills-central-school-district-financial-management-2019m-155Opinion 89-26
… in the opinion. CONFLICTS OF INTEREST -- Financial Disclosure (applicability to fire districts) GENERAL … to promulgate a form of annual statement of financial disclosure for its officers and employees, but if it fails to … of the fire district complete and file annual financial disclosure statements. You ask whether fire district officers …
https://www.osc.ny.gov/legal-opinions/opinion-89-26Tri-Valley Central School District - Financial Management (2020M-17)
… fund balance and the overfunded reserve were added back to the surplus fund balance, the District’s recalculated … three fiscal years, ranging from 3.2 percentage points to 9.5 percentage points over the limit. Key Recommendations … and the amount of fund balance that will be used to fund operations. Return excess funds in the tax certiorari …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/tri-valley-central-school-district-financial-management-2020m-17Greater Amsterdam School District – Capital Project (2022M-50)
Determine whether the Greater Amsterdam School District (District) Board of Education (Board) and officials properly managed the District’s capital project (project) that includes building improvements and safety upgrades.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/greater-amsterdam-2022-50.pdfCornwall Central School District – Information Technology (2021M-83)
Determine whether Cornwall Central School District (District) officials established adequate internal controls over the District’s user accounts and software updates to help prevent unauthorized use, access and loss.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/cornwall-2021-83.pdfAusable Valley Central School District - Claims Auditing (2018M-190)
… approved before payment. Key Findings Signed checks were printed before the claims auditor audited and approved the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/ausable-valley-central-school-district-claims-auditing-2018m-190Fiscal Stress in School Districts: Common Themes for School Year 2018-19
This report summarizes results of school district scores for the 2018-19 fiscal school year (SY) and compares results to SYs 2016-17 and 2017-18.
https://www.osc.ny.gov/files/local-government/publications/pdf/common-themes-for-school-year-2018-19.pdfDiNapoli Statement on Sentencing of Special Education Provider
… was done. “Recent audits by my office have continued to find patterns of mismanagement and abuse in the preschool … special education sector. I will continue my efforts to make sure tax dollars intended for students with special needs are spent as intended and not used to line the pockets of unscrupulous contractors.” In …
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)
… and $6,487,932 to providers who billed at a higher paying CPT code for an E/M service than the service actually performed. …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/new-york-state-health-insurance-program-upcoding-selected-evaluation-and-managementCost-Saving Ideas: Overtime Planning and Management
… may allow employees to work other than traditional eight-hour workdays. AWS can potentially increase productivity and … until the end of their normal work day. Five-day, eight-hour schedule with alternate shifts: Provides additional … Reduces overtime by having employees work an extra hour Monday through Thursday and a half-day on Friday. …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-overtime-planning-and-managementEast Quogue Union Free School District - Claims Auditing (2019M-78)
… claims auditor. Conduct a thorough and deliberate audit of each claim before authorizing payment to ensure it is …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/east-quogue-union-free-school-district-claims-auditing-2019m-78Saranac 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