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Ithaca City School District – Transportation State Aid and Information Technology (2017M-63)
… Purpose of Audit The purpose of our audit was to examine the District’s transportation … for bus purchases. The District had 10,885 user accounts on its network. Of these, 5,173 (48 percent) had not been …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/ithaca-city-school-district-transportation-state-aid-and-informationWest Irondequoit Central School District – Financial Management and Separation Payments (2016M-180)
… audit were to review the District’s financial management and examine the District’s calculation and supporting documentation of separation payments for the … Key Findings The Board did not adopt realistic budgets and overestimated expenditures, which generated approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/west-irondequoit-central-school-district-financial-management-andTapestry Charter School – Internal Controls Over Credit and Debit Cards (2013M-271)
… While the School’s credit card policy adequately addresses many control procedures, certain additional controls should be considered. The policy does not define how many credit card accounts may be established, limit the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/tapestry-charter-school-internal-controls-over-credit-and-debit-cardsImproper Medicaid Payments During Permissible Overlapping Medicaid and Essential Plan Coverage (Follow-Up)
… During Permissible Overlapping Medicaid and Essential Plan Coverage (Report 2022-S-35 ). About the Program The … with DOH-authorized overlapping Medicaid and Essential Plan coverage. The audit covered the period from January 2017 … during periods of overlapping Medicaid and Essential Plan coverage because DOH did not account for the Essential …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/improper-medicaid-payments-during-permissible-overlapping-medicaid-and-essential-planMount Pleasant-Blythedale Union Free School District – Short-Term Borrowing and Purchasing (2015M-365)
… July 1, 2014 through October 30, 2015. Background The Mount Pleasant-Blythedale Union Free School District, a … by the State Legislature, is located in the Town of Mount Pleasant, Westchester County. The District, which … Mount PleasantBlythedale Union Free School District ShortTerm …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/mount-pleasant-blythedale-union-free-school-district-short-term-borrowingCity of Long Beach – Physical Accessibility to Programs and Services (S9-24-36)
… parking space, accessible parking spaces with marked access aisles, a main entrance with at least 18 inches of … lettering and Braille mounted on the latch side of office doors. 25 at the Community Center, such as curb ramps with …
https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-long-beach-physical-accessibility-programs-and-services-s9-24-36City of New Rochelle – Physical Accessibility to Programs and Services (S9-24-38)
… identifying van accessible parking spaces, properly sloped access ramps, interior doorways with an operating width of at … such as accessible parking spaces with signs and marked access aisles, interior signs with raised lettering and Braille and interior doors with accessible hardware that does not require grasping …
https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-new-rochelle-physical-accessibility-programs-and-services-s9-24-38Village of Floral Park – Physical Accessibility to Programs and Services (S9-24-34)
… at the Building Department, such as an accessible main entrance. Recommendation Village officials should …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/14/village-floral-park-physical-accessibility-programs-and-services-s9-24-34Town of Grand Island – Physical Accessibility to Programs and Services (S9-24-44)
… and interior spaces securely attached to minimize tripping hazards and interior office signs with raised lettering and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-grand-island-physical-accessibility-programs-and-services-s9-24-44Quogue Union Free School District – Financial Condition and Cash Receipts (2013M-274)
… Purpose of Audit The purpose of our audit was to examine the Districts controls over its budgeting … the 2012-13 fiscal year. Key Findings District officials have consistently over-estimated expenditures and appropriated unexpended surplus funds that they did not use. The District’s unexpended surplus funds have …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/quogue-union-free-school-district-financial-condition-and-cash-receiptsHoneoye Falls-Lima Central School District – Financial Management and Competitive Procurement (2016M-124)
… Mendon, Henrietta and Rush in Monroe County; the Towns of Avon, Lima, and Livonia in Livingston County; and the Towns …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/honeoye-falls-lima-central-school-district-financial-management-andSayville Union Free School District – Financial Condition and Cellular Telephones (2015M-86)
… and claims auditor properly review all cell phone bills prior to authorizing payment. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/14/sayville-union-free-school-district-financial-condition-and-cellularChester Union Free School District – Financial Management and Board Oversight (2016M-95)
… financial duties, or if segregating duties is not practical, implement compensating controls. Provide the claim …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/chester-union-free-school-district-financial-management-and-boardCanajoharie Central School District – Financial Condition and Extra-Classroom Activity Fund (2015M-339)
… The Canajoharie Central School District is located in the Towns of Canajoharie, Charleston, Minden, Mohawk, … balance has been in excess of the limits established by New York State Real Property Tax Law, ranging from 6.9 percent to 8.3 percent of the ensuing …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/canajoharie-central-school-district-financial-condition-and-extraEdwards-Knox Central School District – Transportation State Aid and Reserve Funds (2016M-151)
… The Edwards-Knox Central School District is located in the Towns of Canton, Clare, Edwards, Fine, Hermon, Pierrepont and Russell in St. Lawrence County. The District, which operates one … $13.3 million. Key Findings The District did not apply in a timely manner for all the transportation State aid to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/edwards-knox-central-school-district-transportation-state-aid-and-reserveTuckahoe Union Free School District – Financial Condition and Information Technology (2015M-152)
… the effect of borrowing for tax certiorari judgments versus using money from a reserve and budgeting for the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/16/tuckahoe-union-free-school-district-financial-condition-and-informationSpecial 25-Year Plan for Institutional Safety Officers (Sections 89-t and 604(q))
… an alternative retirement benefit for institutional safety officers and safety and secur …
https://www.osc.ny.gov/retirement/publications/special-25-year-plan-institutional-safety-officers-sections-89-t-and-604qSelected Operating and Administrative Practices of the Bureau of Narcotic Enforcement (Follow-Up)
… Purpose To determine the extent of implementation of the five recommendations included in our initial audit … Operating and Administrative Practices at the Bureau of Narcotic Enforcement (Report 2011-S-19). Background Our … To determine the extent of implementation of the five recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2015/09/23/selected-operating-and-administrative-practices-bureau-narcotic-enforcement-followSpecial Plan for Suffolk County Park Police Officers (Sections 89-r and 603(n))
… (Return to Top) (Return to Top) (Return to Top) (Return to Top) VO1855 (Rev. 6/12) © 2012, New York State and Local …
https://www.osc.ny.gov/retirement/publications/special-plan-suffolk-county-park-police-officers-sections-89-r-and-603nDiNapoli: L.I.C., Sunnyside and Woodside Are Drivers of Economic Growth in Queens
… but together they are contributing to the borough’s business growth, share of the population employed, median … household incomes, moderate poverty levels and increased business activity and housing supply,” DiNapoli said. “There … growth of 18.8%. Most of the jobs were added in the business services, security services, social assistance, …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-lic-sunnyside-and-woodside-are-drivers-economic-growth-queens