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Mount Sinai Union Free School District – Financial Management (2013M-227)
… of Audit The purpose of our audit was to evaluate the District’s financial operations and the use of fund balance … June 30, 2013. Background The Mount Sinai Union Free School District (District) is located in the Town of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/16/mount-sinai-union-free-school-district-financial-management-2013m-227New Rochelle City School District – Financial Condition (2013M-377)
… The New Rochelle City School District is located in the City of New Rochelle in Westchester County and operates 11 schools with 11,068 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/new-rochelle-city-school-district-financial-condition-2013m-377Harborfields Central School District – Claims Processing (2016M-38)
… of Audit The purpose of our audit was to evaluate the District’s claims audit process for the period July 1, 2014 … October 31, 2015. Background The Harborfields Central School District is located in the Town of Huntington, Suffolk …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/harborfields-central-school-district-claims-processing-2016m-38Franklin Square Union Free School District – Fund Balance (2016M-129)
… of Audit The purpose of our audit was to evaluate the District’s fund balance for the period July 1, 2014 through March 2, 2016. Background The Franklin Square Union Free School District is located in the Town of Hempstead in Nassau …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/franklin-square-union-free-school-district-fund-balance-2016m-129Ossining Union Free School District – Financial Management (2017M-176)
… of our audit was to determine whether the Board and District officials adopted reasonable budgets and adequately managed the District’s financial condition for the period July 1, 2015 through June 8, 2017. Background The Ossining Union Free School District is located in the Village of Ossining, in …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/ossining-union-free-school-district-financial-management-2017m-176Red Hook Central School District – Follow Up (2007M-66-F)
… of Review The purpose of our review was to assess the District’s progress, as of August 1, 2013, in implementing … report released in July 2007. Background The Red Hook School District is located in Dutchess and Columbia counties. … five elected members. Expenditures exceeded $46 million for the 2011-12 fiscal year. Results of Review Based on our …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/10/red-hook-central-school-district-follow-2007m-66-fPleasantville Union Free School District – Claims Auditing (2022M-136)
Determine whether the Pleasantville Union Free School District (District) Board of Education (Board) ensured that claims were adequately supported and properly audited before payment.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/pleasantville-union-free-school-district-2022-136.pdfWayne Central School District – Transportation Department Operations (2021M-160)
Determine whether Wayne Central School District (District) officials have developed a process to routinely evaluate the overall efficiency and cost-effectiveness of the transportation department’s operations.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/wayne-2021-160.pdfFairport Public Library – Financial Management (2014M-354)
… July 25, 2014. Background The Fairport Public Library is a school district public library located in the Village of Fairport … which serves the residents of the Fairport Central School District, is governed by an elected five-member Board …
https://www.osc.ny.gov/local-government/audits/library/2015/06/12/fairport-public-library-financial-management-2014m-354Middleburgh Central School District – Financial Condition (2013M-206)
… 2013. Background The Middleburgh Central School District is located in Schoharie and the Albany Counties. The District is governed by the Board of Education which comprises five … District’s general fund budget for the 2013-14 fiscal year is approximately $20.2 million. Key Findings Although the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/middleburgh-central-school-district-financial-condition-2013m-206Town of Pittsfield – Supervisor's Records and Reports (2024M-80)
Determine whether the Town of Pittsfield’s (Town) Town Supervisor (Supervisor) maintained complete, accurate and up-to-date accounting records and reports.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/pittsfield-town-2024-80.pdfKenmore-Town of Tonawanda Union Free School District – Financial Management (2015M-155)
… Purpose of Audit The purpose of our audit was to examine the District’s financial management practices for … consistently appropriated fund balance that was not needed to finance operations. The District overfunded reserves. Key … and take appropriate action, in accordance with statute, to remedy reserves with excess funds. … KenmoreTown of …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/06/kenmore-town-tonawanda-union-free-school-district-financial-managementUnited HealthCare – Payments for Fraudulent and Improper Claims Submitted by Davis Ethical Pharmacy (Follow-Up)
… in our initial audit report, United HealthCare - Payments for Fraudulent and Improper Claims Submitted by Davis Ethical … which was issued on August 13, 2013, determined that, for the period January 1, 2008 through December 13, 2011, the … fraudulent claims to NYSHIP and received payments for those claims. We coordinated our audit and investigative …
https://www.osc.ny.gov/state-agencies/audits/2016/02/18/united-healthcare-payments-fraudulent-and-improper-claims-submitted-davis-ethical-pharmacyPutnam Central School District – Fund Balance Management (2020M-27)
… complete report - pdf ] Audit Objective Determine whether District officials effectively managed the general fund … overestimated resulting in increasing fund balance levels and the District did not use all of the fund balance appropriated to finance operations for fiscal years 2016-17 through 2018-19. The Board has not …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/putnam-central-school-district-fund-balance-management-2020m-27Oakfield-Alabama Central School District – Budgeting (2016M-172)
… and the District only used a minor amount of the fund balance it appropriated to finance operations. Unrestricted fund balance exceeded the 4 percent legal limit during the same … realistic estimates of appropriations and the use of fund balance in the annual budgets. Ensure that the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/oakfield-alabama-central-school-district-budgeting-2016m-172Uniondale Union Free School District – Information Technology (2023M-61)
audit, uniondale, school
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/uniondale-union-free-school-district-2023-61.pdfDepew Union Free School District – Investment Program (2023M-77)
audit, depew, school
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/depew-union-free-school-district-2023-77.pdfMechanicville City School District – IT Asset Management (S9-22-16)
school, mechanicville, IT
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/mechanicville-city-school-district-S9-22-16.pdfChild Care in NY Challenged by Staff Shortages, High Prices and Too Few Slots
… wages and high prices that are putting a financial strain on families statewide, according to a new report released by … don’t get other benefits, such as employer-provided health insurance, paid time off or pensions. Chronically High … (higher children-per-slot ratios) tend to be in more rural areas, while districts with higher levels of …
https://www.osc.ny.gov/press/releases/2025/02/child-care-ny-challenged-staff-shortages-high-prices-and-too-few-slotsCairo-Durham Central School District – Information Technology (2017M-246)
… of Audit The purpose of our audit was to determine whether District officials properly safeguarded information technology (IT) assets for the period July 1, 2015 through June 27, 2017. Background The Cairo-Durham Central School District serves the Towns of Cairo, Durham, Athens, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/16/cairo-durham-central-school-district-information-technology-2017m-246