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Briarcliff Manor Union Free School District – Budgeting Practices (2014M-313)
… Purpose of Audit The purpose of our audit was to review the District’s budgeting practices for the period July 1, … Finding District officials developed reasonable budgets and managed fund balance responsibly in accordance with …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/02/briarcliff-manor-union-free-school-district-budgeting-practices-2014m-313South Orangetown Central School District – Network User Accounts (2022M-24)
… accounts to determine if they are needed Disable 30 of the 3,675 network user accounts that were no longer needed. The 30 accounts include 13 generic accounts, nine former …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/south-orangetown-central-school-district-network-user-accounts-2022m-24Watervliet City School District – Information Technology (2021M-34)
Determine whether the Watervliet City School District’s (District) Board and District officials ensured information technology (IT) assets and data were safeguarded.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/watervliet-2021-34.pdfWaterville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-111)
Determine whether Waterville Central School District (District) officials adequately managed network user accounts and developed an information technology (IT) contingency plan.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/waterville-central-school-district-2022-111.pdfRipley Central School District – Financial Management (2021M-23)
Determine whether the Ripley Central School District (District) Board of Education (Board) and District officials properly managed fund balance in accordance with statute.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/ripley-2021-23.pdfWappingers Central School District – Professional Services (2022M-88)
Determine whether Wappingers Central School District (District) officials sought competition for the procurement of professional services in accordance with the procurement policy.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/wappingers-2022-88.pdfDeer Park Union Free School District – Bank Reconciliations (2016M-166)
… general fund expenditures for the 2014-15 fiscal year were about $101 million. Key Finding The Board ensured that bank …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/deer-park-union-free-school-district-bank-reconciliations-2016m-166UnitedHealthcare – Overpayments for Out-of-Network Anesthesia Services Provided at In-Network Ambulatory Surgery Centers
… Purpose To determine whether UnitedHealthcare overpaid for … Surgery Centers that were contractually required to use in-network anesthesia providers. The audit covered the …
https://www.osc.ny.gov/state-agencies/audits/2018/08/13/unitedhealthcare-overpayments-out-network-anesthesia-services-provided-network-ambulatoryDiNapoli Releases Sunset Park Economic Snapshot
… number of jobs and businesses, and the wages being paid in Sunset Park, Brooklyn are all growing at a rapid pace, according to a report released …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-releases-sunset-park-economic-snapshotSelected Payments for Special Items Made to St. Luke's Cornwall Hospital from January 1, 2011 through March 31, 2011
… and retired State, participating local government and school district employees and their dependents. The Empire …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-st-lukes-cornwall-hospital-january-1-2011-throughSelected Payments for Special Items Made to Stony Brook University Hospital from January 1, 2011 through March 31, 2011
… and retired State, participating local government and school district employees and their dependents. The Empire …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-stony-brook-university-hospital-january-1-2011-throughThree Village Central School District – Fuel Inventories (2015M-271)
… audit was to determine if the District properly accounted for fuel inventories for the period July 1, 2014 through July 31, 2015. Background … The Three Village Central School District is located in the Town of Brookhaven in Suffolk County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/three-village-central-school-district-fuel-inventories-2015m-271McGraw Central School District – Fund Balances (2017M-248)
… Purpose of Audit The purpose of our audit was to determine whether the Board and District officials ensured that the general fund balance … statutory limit for 2014-15 through 2016-17, ranging from 5 to 10 percentage points. Reserves were not used as …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mcgraw-central-school-district-fund-balances-2017m-248Pocantico Hills Central School District - Procurement (2018M-187)
… subject to competitive bidding. Noteworthy Achievements The District generally complied with New York State General … services not subject to competitive bidding. We reviewed the District's procurement of professional services from 26 … $224,086 and found that District officials obtained the required number of quotes or properly used State …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/16/pocantico-hills-central-school-district-procurement-2018m-187Garden City Union Free School District – Overtime (2016M-382)
… are properly authorized. Key Recommendation The Board and District officials should establish an overtime policy or … procedures that requires employees use the request form and that addresses the approval of overtime for emergencies …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/garden-city-union-free-school-district-overtime-2016m-382Oyster Bay-East Norwich Central School District – Employee Leave Accruals (2013M-253)
… 31, 2013. Background The Oyster Bay-East Norwich Central School District is located in the Town of Oyster Bay in … any discrepancies found. … Oyster BayEast Norwich Central School District Employee Leave Accruals 2013M253 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/oyster-bay-east-norwich-central-school-district-employee-leave-accrualsLocust Valley Central School District – Competitive Quotes (2016M-131)
… Purpose of Audit The purpose of our audit was to examine the District’s practices and procedures related to the purchase of goods and services for the period July 1, 2014 through … Valley Central School District is located in the Town of Oyster Bay, Nassau County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/locust-valley-central-school-district-competitive-quotes-2016m-131Opinion 2003-2
… This opinion represents the views of the Office of the State Comptroller at the time … fire district in coterminous town village) TOWNS -- Powers and Duties (authority to form joint fire district in … town outside of such village," suggest that the statute from which Article 11-A is derived did not apply to …
https://www.osc.ny.gov/legal-opinions/opinion-2003-2Central Square Central School District – Fund Balance (2022M-196)
… fund balance, maintained surplus fund balance within the statutory limit and maintained reserve funds at reasonable levels. Key … the transparency of District finances and kept $8 million from productive use. Although the District had relatively …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/10/central-square-central-school-district-fund-balance-2022m-196Malone Central School District – Payroll (2017M-278)
… Purpose of Audit The purpose of our audit was to determine whether employee salaries and wages were … establishing a well-designed system for processing payroll to ensure employees are accurately paid the salaries and wages to which they are entitled. … Malone Central School District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/malone-central-school-district-payroll-2017m-278