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South Jefferson Central School District – Payroll (2024M-31)
Determine whether South Jefferson Central School District (District) officials accurately paid employees’ salaries and wages.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/south-jefferson-central-school-district-2024-31.pdfClymer Central School District – Payroll (2023M-168)
Determine whether Clymer Central School District (District) employee compensation payments were accurate, approved and supported.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/clymer-central-school-district-2023-168.pdfBarker Central School District - Payroll (2023M-19)
Determine whether Barker Central School District (District) employee compensation payments were accurate, approved and supported.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/barker-central-school-district-2023-19.pdfRome City School District – Multiyear Planning (2021M-144)
Determine whether Rome City School District (District) officials established comprehensive multiyear financial and capital plans.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/rome-2021-144.pdfNew Paltz Central School District – Payroll (2021M-45)
Determine whether New Paltz Central School District (District) officials accurately paid employees’ salaries and wages.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/new-paltz-2021-45.pdfPeekskill City School District - Network User Accounts (2021M-195)
Determine whether Peekskill City School District (District) officials adequately managed and monitored network user accounts.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/peekskill-2021-195.pdfBrighton Central School District – Procurement (2022M-205)
… practices. Of the nine CIP contracts totaling $4.4 million awarded to vendors, officials could not support they competitively awarded two contracts, totaling $2.8 million. Instead of … analyses to determine that using these vendors was in the District’s best interest. Key Recommendation …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/brighton-central-school-district-procurement-2022m-205Ausable Valley Central School District - Claims Auditing (2018M-190)
… and approved the claims. Claims totaling $27,888 for 15 check disbursements made during the audit period were not … and approved before payment. During the audit period, 45 debit card transactions totaling $24,405 were not audited and … Audit and approve claims before payment in accordance with New York State Education Law, Section 1724 (Education …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/ausable-valley-central-school-district-claims-auditing-2018m-190Sauquoit Valley Central School District - Procurement (2019M-228)
Determine whether District officials ensured that competition was sought for the purchase of goods and services not subject to competitive bidding.
https://www.osc.ny.gov/files/local-government/audits/pdf/sauquoit-valley-2019-228.pdfArea #4 – Contracts and Service Level Agreements for IT Services – Information Technology Governance
… private and sensitive information. In addition, it is very important for local governments and schools to know … will be used. The contract’s duration and a description of what will happen to shared PII upon the contract’s expiration … levels of service at different prices – that can be a good starting point for negotiation. SLAs should be reviewed …
https://www.osc.ny.gov/local-government/publications/it-governance/area-4-contracts-and-service-level-agreements-it-servicesNewfield Central School District - Information Technology (2019M-181)
… Key Recommendations Thoroughly review user accounts on a routine basis and disable any unnecessary network accounts as …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/newfield-central-school-district-information-technology-2019m-181Roxbury Central School District - Health Insurance Buyouts (2019M-89)
Determine whether District payments for health insurance buyouts were cost-effective, supported by collective bargaining agreements and correctly calculated.
https://www.osc.ny.gov/files/local-government/audits/pdf/roxbury-2019-89.pdfState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued. Department of … New York State Comptroller Thomas P DiNapoli announced today the following audits have been issued …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-auditsSherman Central School District – Claims Processing (2016M-352)
… Purpose of Audit The purpose of our audit was to examine the claims audit process for the period July 1, … District is located in the Towns of Chautauqua, Clymer, French Creek, Mina, North Harmony, Ripley, Sherman and … and includes specific guidance and requirements to ensure the claims auditor adequately performs her duties. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/sherman-central-school-district-claims-processing-2016m-352Belfast Central School District – Procurement (2016M-317)
… July 1, 2014 through August 16, 2016. Background The Belfast Central School District is located in the Towns of Allen, Angelica, Belfast, Caneadea and New Hudson in Allegany County. The … Belfast Central School District Procurement 2016M317 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/belfast-central-school-district-procurement-2016m-317Bayport-Blue Point Union Free School District – Fund Balance Management (2021M-116)
… Determine whether the BayportBlue Point Union Free School District District Board appropriately managed the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/bayport-blue-point-union-free-school-district-fund-balance-managementMorris Central School District – Financial Operations (2015M-251)
… Background The Morris Central School District is located in the Towns of Laurens, Morris, New Lisbon and Pittsfield in Otsego County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/morris-central-school-district-financial-operations-2015m-251Opinion 92-6
… the highway superintendent were to award contracts for the repair of town highway equipment to the clerk's spouse. You … if the superintendent were to award contracts for the repair of town highway equipment to the clerk's husband who owns a repair shop. The clerk's duties include keeping records of …
https://www.osc.ny.gov/legal-opinions/opinion-92-6United HealthCare – Overpayments for Services Provided by Long Island Bone and Joint, LLP
… costs, and if so, to quantify the overpayments made by United HealthCare resulting from this practice. The audit … New York State Department of Civil Service contracts with United HealthCare (United) to process and pay medical claims from health care … costs and if so to quantify the overpayments made by United Healthc …
https://www.osc.ny.gov/state-agencies/audits/2017/03/01/united-healthcare-overpayments-services-provided-long-island-bone-and-joint-llpStamford Central School District – Fund Balances (2016M-106)
… through January 20, 2016. Background The Stamford Central School District is located in the Towns of Stamford, … Stamford Central School District Fund Balances 2016M106 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/stamford-central-school-district-fund-balances-2016m-106