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School for Language and Communication Development - Compliance With the Reimbursable Cost Manual (2017-S-59)
To determine whether the costs reported by the School for Language and Communication Development on its Consolidated Fiscal Reports were properly calculated ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s59.pdfSunshine Developmental School - Compliance With the Reimbursable Cost Manual (2012-S-64), 90-Day Response
To determine whether the costs reported by the Sunshine Developmental School on its Consolidated Fiscal Reports (CFRs) were allowable and properly documented
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-12s64-response.pdfSunshine Developmental School - Compliance With the Reimbursable Cost Manual (2012-S-64)
To determine whether the costs reported by the Sunshine Developmental School on its Consolidated Fiscal Reports (CFRs) were allowable and properly documented
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-12s64.pdfJohn A. Coleman School - Compliance With the Reimbursable Cost Manual (2012-S-16), 90-Day Response
To determine whether the costs reported by the John A. Coleman School (Coleman) on its Consolidated Fiscal Reports (CFRs) were properly calculated, adequately d
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s16-response.pdfJohn A. Coleman School - Compliance With the Reimbursable Cost Manual (2012-S-16)
To determine whether the costs reported by the John A. Coleman School (Coleman) on its Consolidated Fiscal Reports (CFRs) were properly calculated, adequately
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s16.pdfCity of Yonkers – Separation Payments and Health Insurance Buyouts of Yonkers City School District Employees (2024M-36)
Determine whether City of Yonkers (City) officials ensured Yonkers City School District (District) employees’ separation payments and health insurance buyouts were accurate.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/yonkers-city-2024-36.pdfEnglish Language Learners Programs (2022-S-30) 180-Day Response
To determine whether the State Education Department is adequately overseeing whether school districts are providing services to English Language Learners as required
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s30-response.pdfOpinion 91-32
… determined to be just and equitable (see Municipal Home Rule Law, §10[1][ii][a][5]; 1986 Opns St Comp No. 86-42, …
https://www.osc.ny.gov/legal-opinions/opinion-91-32Wainscott Common School District - Financial Condition (2018M-237)
Determine whether the Board and District officials effectively managed general fund balances
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/wainscott-common-school-district-financial-condition-2018m-237Portville Central School District - Financial Management (2018M-245)
… percent annual average) from 2015-16 through 2017-18. As of June 30, 2018, unappropriated, unrestricted fund balance totaled $1.4 million and was almost 8 percent of 2018-19 appropriations, exceeding the 4 percent statutory … points. Three reserve funds with combined balances of approximately $1.6 million as of June 30, 2018 were not …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/portville-central-school-district-financial-management-2018m-245Tuckahoe Common School District - Financial Condition (2018M-191)
… officials: Overestimated expenditures by an annual average of $1.2 million (about 7 percent) from fiscal years 2014- 15 through 2016-17. Appropriated a total of $1.8 million (3 percent of the subsequent year’s budgeted appropriations) in fund …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-financial-condition-2018m-191Roxbury Central School District - Health Insurance Buyouts (2019M-89)
… Objective Determine whether District payments for health insurance buyouts were cost-effective, supported by collective bargaining agreements and correctly calculated. Key Findings Health insurance buyouts may have saved taxpayers approximately … Determine whether District payments for health insurance buyouts were costeffective supported by collective …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/roxbury-central-school-district-health-insurance-buyouts-2019m-89Brasher Falls Central School District – Financial Condition (2019M-158)
… of June 30, 2018, the District’s surplus fund balance was $2.15 million, which was 4.9 percentage points or nearly $1.2 million over the legal limit. During the past three fiscal … also overestimated appropriations by an average of $2.4 million each year or by 10.5 percent. During this time, …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/brasher-falls-central-school-district-financial-condition-2019m-158Cazenovia Central School District - Information Technology (2019M-46)
… whether District officials ensured that the personal, private and sensitive information (PPSI) on District servers and in the financial system was adequately protected … whether District officials ensured that the personal private and sensitive information PPSI on District servers …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/cazenovia-central-school-district-information-technology-2019m-46Roosevelt Union Free School District - Information Technology (2019M-193)
… to help prevent and properly respond to a malicious attack of the District’s Information Technology (IT) system. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/roosevelt-union-free-school-district-information-technology-2019m-193Rochester City School District - Budgeting and Multiyear Financial Planning (2020M-44)
Determine whether the Boards 201819 adopted budget was realistic and structurally balanced based on historical or known trends
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/21/rochester-city-school-district-budgeting-and-multiyear-financial-planningNorth Rose-Wolcott Central School District – Smart Schools Bond Act Allocations (2022M-116)
Determine whether North Rose-Wolcott Central School District (District) officials properly applied for all Smart Schools Bond Act (SSBA) allocations for eligible technology purchases.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/north-rose-wolcott-central-school-district-2022-116.pdfPotsdam Central School District – Network User Account Controls and Information Technology Contingency Planning (2022M-104)
Determine whether Potsdam Central School District (District) officials established adequate controls over network user accounts and developed an information technology (IT) contingency plan.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/potsdam-central-school-district-2022-104.pdfHerkimer Central School District – 2014 Building Renovation Capital Project (2020M-136)
Determine whether the Herkimer Central School District (District) Board of Education (Board) and officials properly planned and managed the 2014 building renovation project.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/herkimer-central-school-district-2020-136.pdfKatonah-Lewisboro Union Free School District – Procurement of Goods and Services (2022M-122)
Determine whether Katonah-Lewisboro Union Free School District (District) officials procured goods and services in a cost-efficient manner and provided adequate oversight of awarded contracts.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/katonah-lewisboro-union-free-school-district-2022-122.pdf