Search
Gilboa-Conesville Central School District – Oversight of Portable Devices (2015M-344)
… in a timely manner. Ensure that adequate procedures are in place to monitor the use of portable devices when they are …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/gilboa-conesville-central-school-district-oversight-portable-devicesEldred Central School District - Financial Condition (2018M-138)
… condition. Key Findings The Board relied on unrestricted fund balance to fund recurring expenditures. As of June 30, 2017, the District’s unrestricted fund balance was less than 0.5 percent of 2018 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/eldred-central-school-district-financial-condition-2018m-138Copiague Union Free School District - Information Technology (2023M-150)
… nonstudent network user accounts and financial software access controls. Key Findings District officials did not … nonstudent network user accounts and financial software access controls. As a result, data and personal, private and … by those accounts were at a greater risk for unauthorized access, misuse or loss. In addition to sensitive information …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/copiague-union-free-school-district-information-technology-2023m-150Harrisville Central School District – Claims Audit (2016M-215)
… controls over the District’s claims auditing function for the period July 1, 2014 through October 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $9.3 … not have adequate supporting documentation were approved for payment. Key Recommendations Ensure that all claims are …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/harrisville-central-school-district-claims-audit-2016m-215Newfield Central School District - Information Technology (2019M-181)
… Key Findings District officials did not develop procedures for managing, limiting and monitoring user accounts and … records and provided IT security awareness training for District employees. In addition, sensitive IT control …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/newfield-central-school-district-information-technology-2019m-181Cherry Valley-Springfield Central School District – School Lunch Operations (2015M-175)
… and prepared in the most economical and productive manner for the period July 1, 2013 through April 17, 2015. … seven-member Board of Education. Budgeted appropriations for the school lunch fund for the 2014-15 fiscal year were approximately $285,000. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/06/cherry-valley-springfield-central-school-district-school-lunch-operationsTown of Cherry Valley – Financial Condition (2016M-212)
… the Town’s financial condition and analyze the health center’s direct and indirect costs for the period January 1, … 2015 through March 30, 2016. Background The Town of Cherry Valley is located in Otsego County and includes the Village of Cherry Valley within its boundaries. The Town, which has a …
https://www.osc.ny.gov/local-government/audits/town/2016/08/26/town-cherry-valley-financial-condition-2016m-212Collection of Special Hauling and Divisible Load Overweight Permit Fees
… both the Central Permits Bureau (Bureau) and the regional offices. In contrast, a divisible load is any cargo that can … $13 million. For the same period, the regional offices issued about 31,000 special hauling permits, with … and minimal oversight by both the central and regional offices. Several regional offices are also at increased risk …
https://www.osc.ny.gov/state-agencies/audits/2015/04/15/collection-special-hauling-and-divisible-load-overweight-permit-feesXIV.13.B Error Identification and Resolution – XIV. Special Procedures
… Interest is paid to the vendor at the same time the voucher is paid. Pursuant to Section 179-h of the … Interest is paid to the vendor at the same time the voucher is paid …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv13b-error-identification-and-resolutionAfton Central School District – Fund Balance Management (2023M-18)
… fund balance that was not needed, which in effect is a reservation of fund balance that is not provided by statute …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/afton-central-school-district-fund-balance-management-2023m-18Selected Aspects of Inspecting and Licensing Radioactive Materials and Radiation Equipment (2016-N-4)
To determine whether the New York City Department of Health and Mental Hygiene ensured that facilities using or possessing radioactive materials were...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-16n4.pdfState Contract and Payment Actions in August
… $9 million with Land Remediation Inc. for remedial construction at the Town of Frankfort section of the Erie … $2.9 million with Labella Associates DPC for remedial construction at the Kingsbury Landfill in Washington County. … in Chemung County. $2 million with Butler Construction Group Inc. to provide municipal sewer connections at Rockland …
https://www.osc.ny.gov/press/releases/2021/09/state-contract-and-payment-actions-augustScio Central School District – Capital Assets (2024M-45)
… digital cameras, computer monitors and televisions. For all 100 capital assets, certain key information such as …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/03/scio-central-school-district-capital-assets-2024m-45Middle Country Central School District – Extra-Classroom Activity Funds (2022M-160)
… treasurer. District officials did not ensure: 15 of 39 activity club collections totaling $72,998 and 20 of 39 cash disbursements totaling $44,395 were recorded by the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/middle-country-central-school-district-extra-classroom-activity-fundsOpinion 88-1
… 66 NY2d 833, 498 NYS2d 364; Brooklyn Park v Armstrong , 45 NY 234; Gerwitz v City of Long Beach , 69 Misc 2d 763, 330 … 880, affd 270 App Div 898, 62 NYS2d 165, app dsmd 296 NY 666; Delihan v O'Dwyer , 197 Misc 950, 97 NYS2d 326, revd … on other grnds 277 App Div 407, 100 NYS2d 512, affd 302 NY 451). In view of these cases, we have previously advised …
https://www.osc.ny.gov/legal-opinions/opinion-88-1Howard Public Library – Board Oversight (2026M-3)
… operations? Audit Period January 1, 2024 – January 13, 2026 We extended the audit period back to January 1, 2017, to …
https://www.osc.ny.gov/local-government/audits/library/2026/04/24/howard-public-library-board-oversight-2026m-3St. Regis Falls Central School District – Fund Balance (2016M-141)
… July 1, 2012 through January 31, 2016. Background The St. Regis Falls Central School District is located in the … Franklin County and the Towns of Hopkinton and Lawrence in St. Lawrence County. The District, which operates one school … St Regis Falls Central School District Fund Balance 2016M141 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/st-regis-falls-central-school-district-fund-balance-2016m-141Excessive Payments for Durable Medical Equipment Rentals (Follow-Up) (Report 2024-F-18)
To determine the extent of implementation of the seven recommendations included in our initial audit report, Medicaid Program: Excessive Payments for Durable Medical Equipment Rentals (Report 2021-S-36).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-24f18.pdfOversight of Smart Schools Bond Act Funds
… purpose. The audit covers the period April 1, 2015 through August 27, 2019. About the Program The Smart Schools Bond Act … Plan approval process is lengthy, taking an average of 290 days, which can affect districts’ ability to undertake …
https://www.osc.ny.gov/state-agencies/audits/2020/06/10/oversight-smart-schools-bond-act-fundsPsychotherapeutic Evaluational Programs, Inc. d.b.a. Parsons Preschool – Compliance With the Reimbursable Cost Manual
… supplies and materials, consulting, vehicle usage, and cell phones. $115,714 in utility, equipment, repair and …
https://www.osc.ny.gov/state-agencies/audits/2019/12/16/psychotherapeutic-evaluational-programs-inc-dba-parsons-preschool-compliance-reimbursable