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Geneseo Central School District - Online Banking (2019M-172)
… secure. Key Findings District officials did not: Follow the Board’s online banking policy or develop procedures to … to District officials. Key Recommendations Enforce the online banking policy and develop procedures to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/geneseo-central-school-district-online-banking-2019m-172Williamson Central School District – Procurement of Professional Services (2016M-55)
… Purpose of Audit The purpose of our audit was to review the District’s procurement of professional services … the procurement policy and amend District regulations to provide guidance for seeking competition when soliciting … provider indicating the contract period, the services to be provided, the timetable for completion and the basis …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/williamson-central-school-district-procurement-professional-servicesSouth Seneca Central School District – Financial Management (2015M-255)
… September 10, 2015. Background The South Seneca Central School District is located in the Towns of Ovid, Lodi, … South Seneca Central School District Financial Management 2015M255 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/south-seneca-central-school-district-financial-management-2015m-255Exhibit C: Determining the Price Reasonableness of Equipment Maintenance Contracts
Exhibit C: Determining the Price Reasonableness of Equipment Maintenance Contracts
https://www.osc.ny.gov/files/state-agencies/pdf/xi-11-d-exhibit-c.pdfHaverstraw-Stony Point Central School District – Financial Condition (2014M-275)
… budget is approximately $208 million. Key Finding To keep the District’s financial condition from declining …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/haverstraw-stony-point-central-school-district-financial-condition-2014mNorth Shore Public Library – Financial Condition (2013M-344)
… 2013. Background The North Shore Public Library is located in the Towns of Riverhead and Brookhaven in Suffolk County and is governed by an elected five-member … Key Findings The Library retained excessive fund balance in each of the fiscal years 2006-07 through 2011-12, ranging …
https://www.osc.ny.gov/local-government/audits/library/2014/03/28/north-shore-public-library-financial-condition-2013m-344Town of Owasco – Real Property Tax Exemptions Administration (2020M-102)
… (Assessor) properly administered select real property tax exemptions. Key Finding The Assessor did not properly administer select real property tax exemptions. Granted property exemptions were not always properly applied for or supported. 99 property tax exemptions were reviewed; 75 of the exemptions totaling …
https://www.osc.ny.gov/local-government/audits/town/2021/01/29/town-owasco-real-property-tax-exemptions-administration-2020m-102DiNapoli and Ulster County DA Nneji: Father and Son Arrested for Stealing $1.2 million in Medicaid Transportation Fraud Scheme
… both owners of companies providing Medicaid recipients with transportation services in Ulster County, were charged with stealing over $1.2 million by unlawfully billing … to bilk the Medicaid system. Thanks to my partnership with Ulster County District Attorney Nneji, they will be held …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-and-ulster-county-da-nneji-father-and-son-arrested-stealing-12-million-medicaidChautauqua County Soil and Water Conservation District - Cash Receipts and Disbursements (2017M-199)
… - pdf] Purpose of Audit The purpose of our audit was to review the District’s cash receipts and disbursements for … District (District) provides services and funds projects to improve and maintain wildlife habitat, help control and … The Board did not regularly review financial records to ensure that receipts were properly recorded and deposited …
https://www.osc.ny.gov/local-government/audits/district/2019/08/09/chautauqua-county-soil-and-water-conservation-district-cash-receipts-andFloral Park-Bellerose Union Free School District – Financial Management (2013M-359)
… 30, 2013. Background The Floral Park-Bellerose Union Free School District is located in the Village of Floral Park in … Floral ParkBellerose Union Free School District Financial Management 2013M359 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/14/floral-park-bellerose-union-free-school-district-financial-managementValley Central School District – Financial Condition (2014M-58)
… is located in Orange County and is governed by a Board of Education. The District served 4,652 students during the 2012-13 fiscal year. Budgeted general fund appropriations for 2012-13 totaled approximately $90 … officials did not consider prior years’ trends and future conditions while developing budgets. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/valley-central-school-district-financial-condition-2014m-58Island Trees Union Free School District – Overtime (2016M-389)
… July 1, 2015 through June 30, 2016. Background The Island Trees Union Free School District is located in the Town of … Island Trees Union Free School District Overtime 2016M389 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/island-trees-union-free-school-district-overtime-2016m-389East Meadow Union Free School District – Financial Condition (2015M-332)
… The East Meadow Union Free School District is located in the Town of Hempstead, Nassau County. The District, which … requirements and use the surplus unrestricted fund balance in a manner that benefits District residents. Discontinue the practice of adopting budgets that result in the appropriation of unrestricted fund balance that is not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/east-meadow-union-free-school-district-financial-condition-2015m-332Hauppauge Union Free School District – Overtime (2016M-70)
Hauppauge Union Free School District Overtime 2016M70
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/hauppauge-union-free-school-district-overtime-2016m-70Iroquois Central School District – Financial Condition (2014M-22)
… practices for the period of July 1, 2009 through November 22, 2013. Background The Iroquois Central School District is …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/iroquois-central-school-district-financial-condition-2014m-22Opinion 2001-5
… DISTRICTS -- Appropriations and Expenditures (authority to offer rewards) -- Powers and Duties (authority to offer rewards) TOWN LAW §176(31); GENERAL MUNICIPAL LAW §91(1): A fire district may offer a reward of up to $1,000 for information leading to the arrest and …
https://www.osc.ny.gov/legal-opinions/opinion-2001-5Katonah-Lewisboro Union Free School District – Procurement of Professional Services (2016M-193)
… The Katonah-Lewisboro Union Free School District is located in the Town of Lewisboro and parts of the Towns of Bedford, Pound Ridge and North Salem in Westchester County. The District, which operates five schools with approximately 3,200 students, is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/katonah-lewisboro-union-free-school-district-procurement-professionalNorth Babylon Union Free School District – Financial Condition (2016M-32)
… October 31, 2015. Background The North Babylon Union Free School District is located in the Town of Babylon, Suffolk … North Babylon Union Free School District Financial Condition 2016M32 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/north-babylon-union-free-school-district-financial-condition-2016m-32Nanuet Union Free School District – Payroll (2015M-287)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over payroll for the period July 1, 2014 through July 27, 2015. Background The … year were $66,490,022. Key Findings District officials do not require pre-approval of overtime or the use of …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/nanuet-union-free-school-district-payroll-2015m-287Hendrick Hudson Central School District – Financial Condition (2013M-241)
… to June 30, 2013. Background The Hendrick Hudson Central School District is located in Westchester County and includes … Hendrick Hudson Central School District Financial Condition 2013M241 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/hendrick-hudson-central-school-district-financial-condition-2013m-241