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Cherry Valley-Springfield Central School District – School Lunch Operations (2015M-175)
… Purpose of Audit The purpose of our audit was to determine whether District officials were ensuring that meals offered to students were nutritious and prepared in the most … were approximately $285,000. Key Findings Meals cost more to prepare than the revenue generated by meal sales. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/06/cherry-valley-springfield-central-school-district-school-lunch-operationsEldred Central School District - Financial Condition (2018M-138)
Eldred Central School District Financial Condition 2018M138
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/eldred-central-school-district-financial-condition-2018m-138DiNapoli: SED Makes Progress on Implementation of Dignity for All Students Act
… cause lasting damage to a child’s health and well-being. We need to make sure we are doing everything we can to stop it from happening,” DiNapoli said. “I commend …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-sed-makes-progress-implementation-dignity-all-students-actCattaraugus-Little Valley Central School District – Financial Management (2016M-61)
… of our audit was to evaluate the Board’s management of the District’s financial condition for the period July 1, 2012 through January 4, 2016. Background The Cattaraugus-Little Valley Central School District is located in the Towns of Dayton, East Otto, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/cattaraugus-little-valley-central-school-district-financial-managementState Comptroller DiNapoli Releases Audits
… procedure for security equipment. However, it was unclear if the new procedure included customer assistance intercoms. …
https://www.osc.ny.gov/press/releases/2019/09/state-comptroller-dinapoli-releases-audits-0Randolph Academy Union Free School District – Capital Asset Inventory Records (2024M-98)
… the District’s capital asset policy. As a result, of the 90 capital assets with a total purchase cost of approximately … one or more of the following exceptions: For all 90 capital assets reviewed, certain key information such as …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/randolph-academy-union-free-school-district-capital-asset-inventoryGilboa-Conesville Central School District – Oversight of Portable Devices (2015M-344)
… Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $10.3 million. Key Findings District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/gilboa-conesville-central-school-district-oversight-portable-devicesProcurement of Electricity and Natural Gas Through Aggregators (2018MS-5) - West Seneca School District
Assess whether local governments/school districts who utilize aggregators for energy are ensuring they are procuring electricity and natural gas at lowest price
https://www.osc.ny.gov/files/local-government/audits/pdf/west-seneca-school.pdfProcurement of Electricity and Natural Gas Through Aggregators (2018MS-5) - North Syracuse School District
Assess whether local governments/school districts who utilize aggregators for energy are ensuring they are procuring electricity and natural gas at lowest price
https://www.osc.ny.gov/files/local-government/audits/pdf/north-syracuse-school.pdfKings Park Central School District - Procurement of Professional Services (2020M-22)
… Determine whether the Board and District officials adhered to the law and District policy when procuring professional … services. Consider updating the procurement policy to establish a reasonable interval for how frequently … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether the Board …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/kings-park-central-school-district-procurement-professional-servicesState Comptroller DiNapoli Releases Municipal & School Audits
… balance. As a result, more taxes were levied than needed to fund operations. For the four fiscal years reviewed … appropriated fund balance of $216,780 that was not needed to fund operations which contributed to the accumulation of surplus fund balance. Additionally, …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-audits-0St. Regis Falls Central School District – Fund Balance (2016M-141)
… our audit was to review the District’s financial condition for the period July 1, 2012 through January 31, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year were approximately $8.1 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/st-regis-falls-central-school-district-fund-balance-2016m-141Northern Adirondack Central School District – Financial Condition (2020M-51)
… and have used $1.5 million in appropriated fund balance to fund operations. Because of the District’s ongoing reliance on fund balance to finance expenditures, the total fund balance has declined … from about $2.5 million at the beginning of 2017-18 to about $1 million at the end of 2018-19. The Board has not …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/25/northern-adirondack-central-school-district-financial-condition-2020m-51Prattsburgh Central School District – Financial Management (2020M-108)
Determine if the Board of Education (Board) and Prattsburgh Central School District (District) officials adequately managed the District’s financial condition.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/prattsburgh-2020-108.pdfOpinion 2007-2
… in the opinion. ELECTIONS -- Board of Elections (liability for expenses of); (authority to charge back expenses of); … real property, on a per capita basis, or based on the number of registered voters. Finally, you ask whether the … ” (emphasis added) (Bill Jacket, L 2005, ch 180, Budget Report on Bills re: S. 5822). Therefore, since prior to …
https://www.osc.ny.gov/legal-opinions/opinion-2007-2Hunter-Tannersville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-125)
Determine whether Hunter-Tannersville Central School District (District) officials adequately managed and monitored nonstudent network user accounts and developed a comprehensive written information technology (IT) contingency plan.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/hunter-tannersville-central-school-district-2022-125.pdfEast Aurora Union Free School District - Procurement (2023M-125)
… Did not obtain competitive pricing or retain documentation to demonstrate quotes were obtained for 48 purchase and … and indicated that they have initiated or plan to initiate corrective action. … Determine whether the East …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/east-aurora-union-free-school-district-procurement-2023m-125East Bloomfield-Holcomb Fire Department – Financial Operations (2017M-160)
… Purpose of Audit The purpose of our audit was to determine whether the Board … the Town of Canandaigua in Ontario County. The Department is governed by a five-member Board of Directors. Combined …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/17/east-bloomfield-holcomb-fire-department-financial-operationsClarence Central School District – Financial Condition Management (2022M-46)
… appropriations from 2018-19 through 2020-21 by a total of $16 million and appropriated $6.4 million that was not needed …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/clarence-central-school-district-financial-condition-management-2022m-46DiNapoli Announces State Contract and Payment Actions for March 2016
… the Medicaid Inspector General $ 108.8 million with Health Management Systems for Medicaid third party liability match … of the State of New York $123 million to Fort Schuyler Management Corporation to design and construct a Solar Panel … State Development Corporation $25 million to Fort Schuyler Management Corporation for construction of Athenex’s new …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-announces-state-contract-and-payment-actions-march-2016