Search
Eldred Central School District - Financial Condition (2018M-138)
… lunch fund relies heavily on general fund subsidies and loans. As of June 30, 2017, the school lunch fund owed the … to be less reliant on the general fund for subsidies and loans. District officials agreed with our recommendations and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/eldred-central-school-district-financial-condition-2018m-138State Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. … as active and could not be found. Lynbrook Union Free School District – Purchasing (Nassau County) The purchasing … and in the district’s best interest. Pelham Union Free School District – Information Technology (Westchester County) …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-school-district-audits-0Gilboa-Conesville Central School District – Oversight of Portable Devices (2015M-344)
… purpose of our audit was to determine if the District’s portable devices were properly safeguarded for the period … not established effective procedures to monitor the use of portable devices when they are taken off-site. Key … adequate procedures are in place to monitor the use of portable devices when they are taken …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/gilboa-conesville-central-school-district-oversight-portable-devicesRandolph Academy Union Free School District – Capital Asset Inventory Records (2024M-98)
… a gaming laptop, a karaoke machine and noise canceling headphones, were not included on the inventory records, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/randolph-academy-union-free-school-district-capital-asset-inventoryHarrisville Central School District – Claims Audit (2016M-215)
… was to evaluate internal controls over the District’s claims auditing function for the period July 1, 2014 through … $9.3 million. Key Findings The District paid some claims without the prior approval of the responsible claims auditor. Non-BOCES claims that did not have adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/harrisville-central-school-district-claims-audit-2016m-215Implementation of the Dignity for All Students Act (2016-S-28) 90-Day Response
We evaluated the steps the State Education Department has taken to ensure that school district policies and practices comply with the Dignity for All...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-16s28-response.pdfCherry Valley-Springfield Central School District – School Lunch Operations (2015M-175)
… July 1, 2013 through April 17, 2015. Background The Cherry Valley-Springfield Central School District is located in the Towns of Cherry Valley, Middlefield, Roseboom and Springfield in Otsego …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/06/cherry-valley-springfield-central-school-district-school-lunch-operationsCassadaga Valley Central School District – Financial Condition (2013M-249)
… August 5, 2013. Background The Cassadaga Valley Central School District is located in Chautauqua County. The District … Cassadaga Valley Central School District Financial Condition 2013M249 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/cassadaga-valley-central-school-district-financial-condition-2013m-249Disposal of Electronic Devices
… of electronic devices. Personal computers, tablets, and smart phones pose a particular concern because they can …
https://www.osc.ny.gov/state-agencies/audits/2013/05/13/disposal-electronic-devicesAlternatives For Children – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Alternatives For Children (Alternatives) on its Consolidated Fiscal … rates are based on financial information, including costs that Alternatives reports to SED on the annual CFR. To … To determine whether the costs reported by Alternatives For Children on its …
https://www.osc.ny.gov/state-agencies/audits/2018/04/05/alternatives-children-compliance-reimbursable-cost-manualUnited HealthCare – Overpayments for Services Provided by Hudson Valley Bone and Joint Surgeons, LLP
… and if so, to quantify the overpayments made by United HealthCare resulting from this practice. The audit covered … State Department of Civil Service contracts with United HealthCare (United) to process and pay medical claims from … provided to Empire Plan members. United contracts with in-network (participating) providers who agree to accept …
https://www.osc.ny.gov/state-agencies/audits/2016/09/08/united-healthcare-overpayments-services-provided-hudson-valley-bone-and-joint-surgeons-llpNiagara Falls City School District - Out-of-District Tuition Billing (2020M-73)
Determine if tuition billings for the students enrolled in out-of-district programs were accurately calculated and properly supported.
https://www.osc.ny.gov/files/local-government/audits/pdf/niagara-falls-2020-73.pdfCroton-Harmon Union Free School District - Professional Services (2019M-51)
Determine if District officials sought competition for procurement of professional services.
https://www.osc.ny.gov/files/local-government/audits/pdf/croton-harmon-51.pdfGouverneur Central School District – Medicaid Reimbursements (2023M-34)
… complete report – pdf] Audit Objective Determine whether the Gouverneur Central School District (District) officials claimed all Medicaid reimbursements to which the District was entitled. Key Findings District officials … or file Medicaid-reimbursement claims to recover part of the costs associated with these services. As a result, the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/gouverneur-central-school-district-medicaid-reimbursements-2023m-34North Babylon Union Free School District – Online Banking (2023M-156)
… online banking transactions were appropriate, the Board of Education (Board) and District officials did not meet all the requirements of New York State General Municipal Law (GML) Section 5-a and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/north-babylon-union-free-school-district-online-banking-2023m-156Clarence Central School District – Financial Condition Management (2022M-46)
… Audit Objective Determine whether the Clarence Central School District’s (District) Board of Education (Board) and District officials effectively managed the District’s … Determine whether the Clarence Central School Districts District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/clarence-central-school-district-financial-condition-management-2022m-46Opinion 2009-2
… State Comptroller's Disapproval Mem, Bill Jacket, L 1974, ch 521, at 2). 4 In setting forth the threshold for when the … . Office for Local Government Mem, Bill Jacket, L 1974, ch 512, at 8 [noting that the purpose of the threshold was to … the Town Law § 209-q. The legislative history of L 1974, ch 512, which amended Town Law § 209-q (13) to add the …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2Rochester Academy Charter School – Credit Cards (2022M-208)
… Charter School (School) officials ensured credit card charges were properly approved, supported and for School … Key Findings School officials did not ensure credit card charges were properly approved, adequately supported and for … not perform an effective and timely review of credit card charges. As a result: School officials approved and paid …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/rochester-academy-charter-school-credit-cards-2022m-208Afton Central School District – Fund Balance Management (2023M-18)
… exceeded the 4 percent statutory limit in each of the last three fiscal years by approximately $2.9 million (17.5 percentage points) to $5.6 million (31.5 percentage points). The Board unnecessarily appropriated fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/afton-central-school-district-fund-balance-management-2023m-18East Aurora Union Free School District - Procurement (2023M-125)
… Did not request proposals within the last five years for 43 professional service contracts (91 percent of tested … retain documentation to demonstrate quotes were obtained for 48 purchase and public works contracts (100 percent of …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/east-aurora-union-free-school-district-procurement-2023m-125