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York 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.pdfState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today … Order Program, specifically the Apple Market Order and the New York Apple Association Inc. contract. Department of … made progress in addressing the problems identified. New York City Department of Education (DOE): Compliance With …
https://www.osc.ny.gov/press/releases/2019/06/state-comptroller-dinapoli-releases-auditsNorth Salem Central School District – Network User Accounts (2022M-140)
… pdf] Audit Objective Determine whether North Salem Central School District (District) officials ensured network user … audit school district North Salem …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/north-salem-central-school-district-network-user-accounts-2022m-140Opinion 88-47
… opinions to the contrary are superseded e.g. , 10 Opns St Comp, 1954, p 131 and 10 Opns St Comp, 1954, p 162. You ask whether a … all similar opinions (see, e.g. 10 Opns St Comp, 1954, p 131) are hereby superseded. October 25, 1988 Mr. Jim Yuhas, …
https://www.osc.ny.gov/legal-opinions/opinion-88-47Indian River Central School District – Financial Condition Management (2022M-92)
… limit of 4 percent. When unused appropriated fund balance is added back, the recalculated surplus fund balance totals …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/indian-river-central-school-district-financial-condition-management-2022mUnited HealthCare – Overpayments for Services Provided by Hudson Valley Bone and Joint Surgeons, LLP
… costs, and if so, to quantify the overpayments made by United HealthCare resulting from this practice. The audit covered … New York State Department of Civil Service contracts with United HealthCare (United) to process and pay medical claims …
https://www.osc.ny.gov/state-agencies/audits/2016/09/08/united-healthcare-overpayments-services-provided-hudson-valley-bone-and-joint-surgeons-llpCorning City School District – Claims Auditing (2023M-105)
… $28,555 did not include a conference request pre-approval form or other supporting documentation. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/corning-city-school-district-claims-auditing-2023m-105Indian Lake Central School District – Claims Auditing (2016M-15)
… 1, 2014 through September 30, 2015. Background The Indian Lake Central School District is located in the Town of Indian Lake in Hamilton County. The District, which operates one … Indian Lake Central School District Claims Auditing 2016M15 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/indian-lake-central-school-district-claims-auditing-2016m-15II.4 New York State Financial Accounting – II. New York State Financial Accounting
… New York State Financial Accounting standards are used in the EXECUTE and EVALUATE phases of the financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4-new-york-state-financial-accountingGreenburgh Central School District – Tax Certiorari Reserve (2023M-163)
… Tax certiorari judgments were adequately tracked. Reliable records were maintained, such as a complete and … required by District policy. Without adequate and reliable records and reporting, the Board and District … Recommendations Develop procedures to ensure adequate and reliable records to support the amounts in the tax certiorari …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/greenburgh-central-school-district-tax-certiorari-reserve-2023m-163Lynbrook Union Free School District – Medicaid Reimbursements (2022M-81)
… from their individualized education programs (IEPs) and Medicaid-eligible services were properly filed to receive … for Medicaid reimbursements. If all services were provided and the Medicaid claims were properly filed, the District may … eligible services are provided, where practicable, and valid session notes are prepared and retained for all …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/lynbrook-union-free-school-district-medicaid-reimbursements-2022m-81VII.10.B Establishing and Increasing a Cash Advance – VII. State Revenues and Appropriated Loan Receivables
… in existence at the time. For example: Number of vouchers and total dollar value of vendor claims paid under $250. Confidential investigation payments. Other … Bank Account (For New Advance Requests) After approval, and before an advance is issued, agencies must submit a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10b-establishing-and-increasing-cash-advanceSouth Kortright Central School District – Claims Audit (2023M-69)
… for seven professional service providers and the insurance provider that were paid a total of $205,042 during our audit …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/south-kortright-central-school-district-claims-audit-2023m-69Saratoga Springs City School District – Procurement (2023M-25)
… [read complete report – pdf] Audit Objective Determine whether Saratoga Springs City … procured goods and services according to Board of Education (Board) policies and statutory requirements. Key … did not always procure goods and services according to policy requirements or maintain adequate supporting …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/15/saratoga-springs-city-school-district-procurement-2023m-25DiNapoli: Audit Finds Inadequate Oversight of Student Grade Changes
… student grades in the Arlington, Elmira, Fairport, Freeport and Saratoga Springs school districts. A sixth …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-audit-finds-inadequate-oversight-student-grade-changesVillage of Sag Harbor – Board Oversight and Justice Court Operations (2015M-107)
… provided adequate oversight of the Villages financial operations and to review the Court’s financial operations for the period … of Sag Harbor is located in the Towns of East Hampton and Southampton in Suffolk County and has a population of … Village of Sag Harbor Board Oversight and Justice Court Operations 2015M107 …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/village-sag-harbor-board-oversight-and-justice-court-operations-2015m-107North Rose-Wolcott Central School District – Smart Schools Bond Act Allocations (2022M-116)
Determine whether North Rose-Wolcott Central School District (District) officials properly applied for all Smart Schools Bond Act (SSBA) allocations for eligible technology purchases.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/north-rose-wolcott-central-school-district-2022-116.pdfCheektowaga-Sloan Union Free School District – Claims Auditing (2024M-76)
… including claims that were not properly supported or in compliance with the District’s procurement policy, were not …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cheektowaga-sloan-union-free-school-district-claims-auditing-2024m-76Granville Central School District – Medicaid Reimbursements (2021M-90)
Determine whether the Granville Central School District (District) maximized Medicaid reimbursements by claiming for all eligible Medicaid services provided.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/granville-2021-90.pdfTown of Mamakating – Records and Reports (2015M-164)
… of Audit The purpose of our audit was to evaluate the Town’s recorded and reported financial transactions for the … January 1, 2014 through January 23, 2015. Background The Town of Mamakating is located in Sullivan County, has a … long-term plans that include fund balance and reserve fund goals, reviewing accurate up-to-date financial reports and …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-mamakating-records-and-reports-2015m-164