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Buffalo Collegiate Charter School – Credit Cards (2022M-69)
Determine whether Buffalo Collegiate Charter School (School) credit card charges were properly approved, adequately supported, and for School purposes.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/buffalo-collegiate-2022-69.pdfFinancial Condition and Selected Expenses
… Franchise Agreement (Agreement), a percentage of Resorts’ Video Lottery Terminal (VLT) revenue is directed to NYRA for …
https://www.osc.ny.gov/state-agencies/audits/2016/06/10/financial-condition-and-selected-expensesMount Morris Central School District – Financial Condition (2014M-328)
… of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2012 through September 3, 2014. Background The Mount Morris Central School District is located in the Village of Mount Morris and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/12/mount-morris-central-school-district-financial-condition-2014m-328Charter School for Applied Technologies - Student Enrollment and Billing (2019M-60)
Determine whether student enrollment and billings to school districts of residence are accurate and supported.
https://www.osc.ny.gov/files/local-government/audits/pdf/charter-school-applied-technologies-60.pdfBlind Brook-Rye Union Free School District – Capital Project Change Orders (2023M-35)
… School District’s (District) Board of Education (Board) and District officials ensured that the required approvals … project (Project) change orders. Key Findings The Board and District officials did not ensure that all Project change … for $74,002 . The Assistant Superintendent for Finance and Facilities (Assistant Superintendent) was not aware that …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/blind-brook-rye-union-free-school-district-capital-project-change-ordersNotice of Reserve Funds
… S.5795 (Marcellino) – To provide increased transparency in school district fiscal operations by requiring publication of reserve funds and reserves funded by resolution Memo Bill Text Status … To …
https://www.osc.ny.gov/legislation/notice-reserve-fundsStay Informed – Basic Plan with Increased-Take-Home-Pay (ITHP)
… or in the event of disability or death. Use these tips to help you understand your benefits and stay informed. … forms , read informative booklets and brochures , and get tips on preparing for retirement . Attend a … 1 2 3 Article 11 5 and 6 under Sections 370a 371a and 375 How to Stay Informed …
https://www.osc.ny.gov/retirement/publications/1511/stay-informedControls Over Equipment (Follow-Up) (2022-F-19)
To assess the extent of implementation of the six recommendations included in our initial audit report, Controls Over Equipment (Report 2017-N-9).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22f19.pdfDiNapoli: 59 School Districts in Fiscal Stress
… from 82 districts that were listed in stress last year and 90 the year prior. This is the fourth year DiNapoli’s office has assessed and scored the financial stability of school districts. The … fiscal stress,” nine in “moderate fiscal stress” and the remaining 48 as “susceptible to fiscal stress.” The …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-59-school-districts-fiscal-stressDalton-Nunda Central School District – Financial Management (2020M-92)
Determine whether the District's Board of Education (Board) and District officials adopted realistic budgets and effectively managed fund balance and reserves.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/dalton-nunda-2020-92.pdfNew York State Health Insurance Program – Upcoding of Selected Evaluation and Management Services (Follow-Up)
… and retired State, participating local government and school district employees and their dependents. The Empire Plan is the primary health benefits plan for the Program. The New York State Department of Civil …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/new-york-state-health-insurance-program-upcoding-selected-evaluation-and-managementQuestar III Board of Cooperative Educational Services – Information Technology Hardware Asset Inventory (2023M-166)
… technology (IT) hardware assets were properly accounted for. Audit Results As of June 30, 2023, Questar BOCES had IT … its inventory that were either purchased for a component school district or for use at Questar BOCES. Based on our review, …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/01/questar-iii-board-cooperative-educational-services-information-technology-hardwareVillage of Lyons Falls - Board Oversight (2018M-174)
… to ensure Village funds are properly accounted for and safeguarded. Key Findings The Board did not adequately segregate financial duties and did not provide sufficient oversight or compensating … such as designating someone to review bank reconciliations and other supporting documentation. The Treasurer, Clerk and …
https://www.osc.ny.gov/local-government/audits/village/2018/12/28/village-lyons-falls-board-oversight-2018m-174State Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … Transportation Authority: Long Island Rail Road (LIRR): Fare Collection (2018-S-53) LIRR employees did not always … Metropolitan Transportation Authority: New York City Transit: Selected Safety and Security Equipment at …
https://www.osc.ny.gov/press/releases/2019/12/state-comptroller-dinapoli-releases-auditsBellmore-Merrick Central High School District – Payroll (2023M-87)
… District officials accurately paid salaries and wages to 58 employees totaling $609,317 of the $127.3 million paid to 1,290 employees during the audit period. There were no …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/27/bellmore-merrick-central-high-school-district-payroll-2023m-87Mount Pleasant Blythedale Union Free School District - Procurement (2022M-86)
Determine whether Mount Pleasant Blythedale School District (District) officials procured goods and services in accordance with the Board of Education’s (Board) policies and applicable statutory requirements.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/mount-pleasant-blythedale-union-free-school-district-2022-86.pdfDiNapoli Announces State Contract & Payment Actions for December
… ensures that costs are reasonable, the playing field is level and taxpayers get the best value for their money. … Taxpayers,” showed that his office’s independent review is one of the most efficient ways to deter fraud, waste and … 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was created by DiNapoli to …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-announces-state-contract-payment-actions-decemberAlbany Leadership Charter High School for Girls – Professional Services (2013M-283)
… of our audit was to evaluate the effectiveness of the School’s compact contract with the Brighter Choice Foundation (Foundation) for the period July 1, 2011 through May 31, 2013. Background … $32,218 to become a member of the charter school network and receive services stated in the compact. We reviewed the …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/albany-leadership-charter-high-school-girls-professional-services-2013mGermantown Central School District – Payroll (2023M-3)
… the compensation was supported and authorized by the Board of Education (Board). Key Findings The District did not have … to separate individuals and provide adequate oversight of the work performed by these employees. Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/22/germantown-central-school-district-payroll-2023m-3Roscoe Central School District - Cost-effective and Equitable Expenditure Controls (2018M-182)
Determine whether District officials implemented cost-effective and equitable measures to control expenditures and share services.
https://www.osc.ny.gov/files/local-government/audits/pdf/roscoe.pdf