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Pine Bush Central School District – Claims Audit Process (2017M-171)
… determine whether claims were adequately documented, were for appropriate purposes and were properly audited and … through June 30, 2017. Background The Pine Bush Central School District is located in the towns of Crawford, Gardiner, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/pine-bush-central-school-district-claims-audit-process-2017m-171Broadalbin-Perth Central School District – Cash Management (2020M-65)
… complete report - pdf ] Audit Objective Determine whether District officials maximized interest earnings. Key Findings District officials did not develop and manage a comprehensive investment program. As a result, officials did not maximize interest earnings for the District. Officials did not formally solicit interest …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/09/broadalbin-perth-central-school-district-cash-management-2020m-65Roosevelt Union Free School District – Competitive Procurement (2015M-234)
… internal controls over the District’s procurement process for the period July 1, 2014 through June 30, 2015. Background … five-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year were $92.8 million. Key Findings … a competitive process. District officials placed orders for goods or services without a valid purchase order, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/roosevelt-union-free-school-district-competitive-procurement-2015m-234Northern Adirondack Central School District – Internal Controls Over Extra-Classroom Activity Funds (2014M-128)
… Purpose of Audit The purpose of our audit was to determine if the District had established effective internal controls …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/northern-adirondack-central-school-district-internal-controls-over-extraFar Rockaway Pre-School Executive Director Sentenced to Jail Time for Theft of Education Funds Intended for Special Needs Students
… announced that the executive director of the Island Child Development Center, once one of the city's largest providers … after repaying $650,000 in restitution. The Island Child Development Center (ICDC) was a private not-for-profit … scammers to justice for their thefts at the Island Child Development Center. Our joint work resulted in a recovery of …
https://www.osc.ny.gov/press/releases/2018/03/far-rockaway-pre-school-executive-director-sentenced-jail-time-theft-education-funds-intended-specialBrunswick Central School District - Online Banking (2020M-6)
… officials did not provide IT security awareness training to IT users. Sensitive information technology (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Adopt a comprehensive … officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/brunswick-central-school-district-online-banking-2020m-6State Comptroller DiNapoli Releases Municipal & School Audits
… example: the total projected fees for the six-week summer camp program were $12,014; however, only $5,213 was …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-1Improper Fee-for-Service Payments for Services Covered by Managed Long-Term Care Plans (Follow-Up)
… pay claims on a FFS basis for MLTC plan covered services. We issued our initial audit report on January 17, 2020. The … have made some progress in addressing the problems we identified in the initial audit report; however, further … are still needed. For instance, since the initial audit, we identified about $4.3 million in additional improper …
https://www.osc.ny.gov/state-agencies/audits/2021/08/31/improper-fee-service-payments-services-covered-managed-long-term-care-plans-followLockport City School District - Procurement (2021M-198)
Determine whether Lockport City School District (District) officials procured goods and services in accordance with the District’s procurement policy and applicable statutes.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/lockport-2022-198.pdfEllenville Central School District – Network User Accounts (2022M-18)
… needed. Of the 550 unneeded accounts, 462 were not used to log into the District’s IT system in at least six months from …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/ellenville-central-school-district-network-user-accounts-2022m-18Dryden Central School District - Cash Management (2020M-61)
… report - pdf ] Audit Objective To determine whether District officials maximized interest earnings. Key Findings … As a result, officials did not maximize interest earnings for the District. Officials did not develop and manage a comprehensive investment program. Officials did …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/28/dryden-central-school-district-cash-management-2020m-61XII.10.E Reporting the Theft, Loss or Misuse of State Assets – XII. Expenditures
… Law, State agencies must inform OSC of any suspected and/or known theft, loss, misuse or inappropriate action involving State funds, equipment, supplies and other assets. Improper transactions … but are not limited to, the following: Unaccounted for cash in any amount, including inmate or patient cash; …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10e-reporting-theft-loss-or-misuse-state-assetsEast Greenbush Central School District – Claims Processing (2015M-302)
… of Audit The purpose of our audit was to examine the District’s claims auditing process for the period July 1, 2014 through August 31, 2015. Background The East Greenbush Central School District is located in the Towns of East Greenbush, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/east-greenbush-central-school-district-claims-processing-2015m-302Bethlehem Central School District – Credit Cards (2017M-41)
… Purpose of Audit The purpose of our audit was to determine if District credit card claims were adequately supported, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/bethlehem-central-school-district-credit-cards-2017m-41Rensselaer County Water and Sewer Authority – Debt Proceeds (2014M-17)
… Purpose of Audit The purpose of our audit was to examine the Authority’s controls over the issuing of and … by an appointed five-member Board, was established in 1986 to promote economic development through financing, managing …
https://www.osc.ny.gov/local-government/audits/district/2014/04/11/rensselaer-county-water-and-sewer-authority-debt-proceeds-2014m-17DiNapoli Releases 2024 Fiscal Stress Scores for Villages and Some Cities
… and four as “susceptible to fiscal stress.” The Village of Island Park (Nassau County), the Village of Saugerties (Ulster County) and the Village of Cambridge (Washington County) were classified in …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-releases-2024-fiscal-stress-scores-villages-and-some-citiesBayport-Blue Point Union Free School District – Nonstudent Network User Accounts (2022M-190)
… Objective Determine whether Bayport-Blue Point Union Free School District (District) officials established adequate nonstudent … officials did not establish adequate network controls for nonstudent user accounts to help prevent unauthorized …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/bayport-blue-point-union-free-school-district-nonstudent-network-userOakfield-Alabama Central School District – Budgeting (2016M-172)
… April 4, 2016. Background The Oakfield-Alabama Central School District is located in the Towns of Oakfield, Alabama, … funding levels of the reserves. … OakfieldAlabama Central School District Budgeting 2016M172 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/oakfield-alabama-central-school-district-budgeting-2016m-172Le Roy Central School District – Payroll (2016M-412)
… our audit was to evaluate the accuracy of payroll payments for the period July 1, 2015 through November 4, 2016. Background The Le Roy Central School District is located in the Towns of Le Roy, Bergen, Pavilion …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/10/le-roy-central-school-district-payroll-2016m-412Opinion 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-2007-2