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Edwards-Knox Central School District – Transportation State Aid and Reserve Funds (2016M-151)
… examine the District’s transportation State aid procedures and reserve funds for the period July 1, 2012 through … Towns of Canton, Clare, Edwards, Fine, Hermon, Pierrepont and Russell in St. Lawrence County. The District, which … State aid to which it was entitled for new bus purchases and did not establish procedures for doing so. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/edwards-knox-central-school-district-transportation-state-aid-and-reserveOysterponds Union Free School District – Financial Management, Check Signing and Information Technology
… The District’s expenditures for the 2012-13 fiscal year totaled $5.4 million. Key Findings The Board needs to … the Board appropriated unexpended surplus funds each year to help finance the ensuing year’s operations. However, because of the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/oysterponds-union-free-school-district-financial-management-check-signingOwego Apalachin Central School District – Capital Project and Financial Condition (2014M-109)
… in the Towns of Candor, Newark Valley, Nichols, Tioga and Owego in Tioga County. The District, which is governed by … hampered by the lack of available complete information and the necessity to compile information from a variety of sources. The Board and District officials did not develop reasonable estimates …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/owego-apalachin-central-school-district-capital-project-and-financialOrchard Park Central School District – School Bus Procurement and Reserves (2013M-368)
… The Orchard Park Central School District is located in Erie County and is governed by the Board of Education, … contract pricing for the 16 school buses they purchased in 2012-13 and 2013-14. As a result, they overpaid by $12,080 … not properly plan for the use of reserve funds. Balances in two of the reserves (the unemployment insurance and tax …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/orchard-park-central-school-district-school-bus-procurement-and-reservesOracle Charter School – School Building Acquisition and Leave Accrual Records (2013M-290)
… 22, 2013. Background The Oracle Charter School is located in the City of Buffalo. The School is governed by an …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/oracle-charter-school-school-building-acquisition-and-leave-accrualIthaca City School District – Transportation State Aid and Information Technology (2017M-63)
… examine the District’s transportation State aid procedures and information technology (IT) controls for the period July … in the City of Ithaca, eight towns in Tompkins County and two towns in Tioga County. The District, which operates … should implement procedures to ensure the preparation and submission of transportation State aid documentation and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/ithaca-city-school-district-transportation-state-aid-and-informationWest Irondequoit Central School District – Financial Management and Separation Payments (2016M-180)
… District officials have historically funded reserves by transferring unrestricted fund balance, which resulted in the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/west-irondequoit-central-school-district-financial-management-andAdult Career and Continuing Education Services – Vocational Rehabilitation Supported Employment Program (Follow-Up)
… rates among New Yorkers with a disability were higher than for the general population over the past decade but decreased … to the COVID-19 pandemic. However, the unemployment rate for individuals with a disability remains high and continues … program provides vocational rehabilitation services for and supports the employment goals of people with a …
https://www.osc.ny.gov/state-agencies/audits/2023/09/27/adult-career-and-continuing-education-services-vocational-rehabilitation-supportedKatonah-Lewisboro Union Free School District – Procurement of Goods and Services (2022M-122)
Determine whether KatonahLewisboro Union Free School District District officials procured goods and services in a costefficient manner and provided adequate oversight of awarded contracts
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/katonah-lewisboro-union-free-school-district-procurement-goods-andGloversville Enlarged City School District – Board Oversight and Information Technology (2013M-180)
… of financial operations and information technology (IT) for the period July 1, 2011, to March 31, 2013. Background … operating expenditures totaled approximately $51.5 million for the general fund, $4.3 million for the special aid fund, and $1.4 million for the cafeteria …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/gloversville-enlarged-city-school-district-board-oversight-andStarpoint Central School District – Network Access and Application User Permissions (2022M-101)
… not disable 44 former employee network user accounts. Some of the former employees left the District 13 years ago. Limit …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/starpoint-central-school-district-network-access-and-application-userTown of Wheatfield – Recreation Department Cash Receipts and Information Technology (2013M-200)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s internal controls over recreation department cash receipts … June 5, 2013. Background The Town of Wheatfield is located in Niagara County. The Town is governed by the Town Board, …
https://www.osc.ny.gov/local-government/audits/town/2013/09/20/town-wheatfield-recreation-department-cash-receipts-and-information-technology-2013mDiNapoli: State Department of AG and Markets Should Improve Pollinator Protection Program
… had not registered with the Department as of August 2022, including 33 that appeared to still be operating … A Resilient Part of State and Local Economies (Aug. 2022) A Profile of Agriculture in New York State (Aug. 2019) …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-state-department-ag-and-markets-should-improve-pollinator-protection-programFrankfort-Schuyler Central School District – Information Technology Assets and Network Access (2022M-151)
… Enter into a service level agreement (SLA) with each of the District’s IT service providers to clearly identify the IT services and providers’ responsibilities. Over a half … did not develop a written IT contingency plan there is an increased risk that the District could lose important …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/30/frankfort-schuyler-central-school-district-information-technology-assetsTown of Camden – Internal Controls Over Salaries/Benefits and Ambulance Services (2014M-82)
… 30, 2013. Background The Town of Camden is located in Oneida County and has a population of approximately 4.930. … paid to the Supervisor for services as cemetery official in the notice of public hearing each year. The Board has not …
https://www.osc.ny.gov/local-government/audits/town/2014/05/30/town-camden-internal-controls-over-salariesbenefits-and-ambulance-services-2014m-82Medicaid Program – Overpayments for Therapy Services and Prescription Drugs Covered by Medicare
… provided by licensed therapists. Payments were made on behalf of 6,712 dual-eligible recipients, and 20 providers …
https://www.osc.ny.gov/state-agencies/audits/2019/10/30/medicaid-program-overpayments-therapy-services-and-prescription-drugs-covered-medicareNewburgh Enlarged City School District - Financial Management and Information Technology (2017M-169)
Determine whether the Board effectively managed the Districts financial condition whether the Districts information technology IT system was adequately secu
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/newburgh-enlarged-city-school-district-financial-management-andTown of Austerlitz – Internal Controls Over Payroll and Fuel Inventory (2014M-365)
… purpose of our audit was to examine controls over payroll and fuel inventory for the period January 1, 2013 through … The Town of Austerlitz is located in Columbia County and has a population of approximately 1,600. The Town is … creating checks, making adjustments to the payroll system and reconciling the payroll bank account. Department heads …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-austerlitz-internal-controls-over-payroll-and-fuel-inventory-2014m-365Oversight of Waste Tire Site Cleanup and Use of Waste Tire Fees
… Objectives To determine if the Department of Environmental Conservation (DEC) is adequately monitoring … Act (Act) was enacted to ensure the proper management of waste tires in the State. DEC, through its Division of Materials Management and its regional offices, is …
https://www.osc.ny.gov/state-agencies/audits/2019/08/29/oversight-waste-tire-site-cleanup-and-use-waste-tire-feesDiNapoli: Audit Finds Counties Are Not Checking Prices and Scales at Retailers
… and devices used to price, weigh or measure goods at grocery stores, gas stations and other retail locations to make sure …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-audit-finds-counties-are-not-checking-prices-and-scales-retailers