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Binghamton City School District – Financial Condition (2013M-242)
… in Broome County. The District is governed by the Board of Education which comprises seven elected members. The … and evaluate the current year’s budget and available fund balance, and to plan for future years’ budgets. This planning includes an ongoing …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/24/binghamton-city-school-district-financial-condition-2013m-242Pocantico Hills Central School District - Procurement (2018M-187)
… Pocantico Hills Central School District Procurement 2018M187 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/16/pocantico-hills-central-school-district-procurement-2018m-187Colton-Pierrepont Central School District – Financial Duties (2017M-229)
… Purpose of Audit The purpose of our audit was to determine whether District officials adequately segregated … in St. Lawrence County. The District, which is governed by a seven-member Board of Education, has approximately 300 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/colton-pierrepont-central-school-district-financial-duties-2017m-229Child Care in NY Challenged by Staff Shortages, High Prices and Too Few Slots
… child care deserts, low wages and high prices that are putting a financial strain on families statewide, according to a new report released by … is far from over,” DiNapoli said. “Prices in New York are among the highest in the nation, while child care workers …
https://www.osc.ny.gov/press/releases/2025/02/child-care-ny-challenged-staff-shortages-high-prices-and-too-few-slotsOceanside Union Free School District – Professional Services (2016M-281)
… April 19, 2016. Background The Oceanside Union Free School District is located in the Town of Hempstead in Nassau … Oceanside Union Free School District Professional Services 2016M281 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/oceanside-union-free-school-district-professional-services-2016m-281Area #1 – IT Policy – Information Technology Governance
… by unauthorized or inappropriate access and use. At a minimum, IT policies should include: Breach Notification – … from being included in public reports or other documents. 5 Online Banking – Before a local government or school begins … password attempt thresholds and password encryption. Mobile Devices – This should identify any mobile devices 6 …
https://www.osc.ny.gov/local-government/publications/it-governance/area-1-it-policyWeedsport Central School District – Payroll (2021M-179)
Determine whether the compensation paid to Weedsport Central School District (District) administrators and business office personnel was accurate and had adequate supporting documentation.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/weedsport-2021-179.pdfBradford Central School District – Online Banking (2022M-102)
Determine whether the Bradford Central School District (District) officials ensured online banking transactions were appropriate and secure.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/bradford-central-school-district-2022-102.pdfWhitesville Central School District – Information Technology (2021M-22)
Determine whether Whitesville Central School District (District) officials adequately secured access to the network and information systems.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/whitesville-central-2021-22.pdfMarlboro Central School District – Information Technology (2021M-33)
Determine whether Marlboro Central School District (District) officials established adequate controls over network user accounts and settings.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/marlboro-2021-33.pdfArlington Central School District – Network User Accounts (2021M-110)
Determine whether Arlington Central School District (District) officials ensured network user accounts were adequately configured and secured.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/arlington-2021-110.pdfHighland Falls-Fort Montgomery Central School District – Network User Accounts (2021M-145)
Determine whether Highland Falls-Fort Montgomery Central School District (District) officials adequately managed and secured network user accounts.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/highland-falls-fort-montgomery-2021-145.pdfCentral Square Central School District – Fund Balance (2022M-196)
… fund balance, maintained surplus fund balance within the statutory limit and maintained reserve funds at reasonable … fund balance, maintain surplus fund balance within the statutory limit or maintain all reserve funds at reasonable … from productive use. Although the District had relatively modest property tax increases each year, the increases may …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/10/central-square-central-school-district-fund-balance-2022m-196Elizabethtown-Lewis Central School District – Claims Processing (2015M-297)
… 30, 2015. Background The Elizabethtown-Lewis Central School District is located in the Towns of Chesterfield, … ElizabethtownLewis Central School District Claims Processing 2015M297 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/29/elizabethtown-lewis-central-school-district-claims-processing-2015m-297Fulton City School District – Non-Payroll Cash Disbursements (2017M-144)
… third party administrators (TPAs) who process health, dental and prescription claims on the District’s behalf to …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/fulton-city-school-district-non-payroll-cash-disbursements-2017m-144Northern Adirondack Central School District – Leave Accruals (2020M-50)
Determine whether the District accurately maintains employee leave records
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/25/northern-adirondack-central-school-district-leave-accruals-2020m-50Malone Central School District – Payroll (2017M-278)
… of Bangor, Bellmont, Brandon, Burke, Constable, Duane, Franklin, Malone and Westville in Franklin County. The District, which is governed by a nine-member …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/malone-central-school-district-payroll-2017m-278Otego-Unadilla Central School District – Information Technology (2021M-178)
Determine whether the Otego-Unadilla Central School District (District) Board and officials ensured District computerized data was safeguarded through training, monitoring user accounts and adopting a written information technology (IT) contingency plan.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/otego-unadilla-2021-178.pdfUnitedHealthcare – Out-of-Network Providers Upcoding Selected Evaluation and Management Services (Follow-Up)
… of implementation of the two recommendations included in our initial audit report, Out-of-Network Providers … improvements. Key Finding United officials made progress in addressing the problems we identified in the initial audit. In particular, United saved the Empire …
https://www.osc.ny.gov/state-agencies/audits/2020/01/03/unitedhealthcare-out-network-providers-upcoding-selected-evaluation-and-management-servicesFiscal Impact of Proposed School Aid Cuts - District by District
Fiscal Impact of Proposed School Aid Cuts - District by District
https://www.osc.ny.gov/files/local-government/publications/pdf/district_by_district031711.pdf