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Cohoes City School District – Medicaid Reimbursements (2022M-107)
Determine whether the Cohoes City School District (District) maximized Medicaid reimbursements by submitting claims for all services provided to Medicaid eligible students with signed parental consent forms.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/cohoes-city-school-district-2022-107.pdfHarpursville Central School District - Financial Condition (2018M-120)
… District adopted budgets that planned to use $1.6 million of general fund balance and certain reserve funds to finance … trends, resulting in expenditure and revenue variances of 3 percent and 1 percent, respectively. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/07/harpursville-central-school-district-financial-condition-2018m-120Yorkshire-Pioneer Central School District – Financial Management (2015M-352)
… Central School District is located in the Towns of Arcade, Eagle, Java, Sheldon and Wethersfield in Wyoming County; …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/yorkshire-pioneer-central-school-district-financial-management-2015m-352Newcomb Central School District - Claims Audit (2023M-159)
… 90 claims totaling $1.3 million and determined the Board of Education (Board) did not ensure 60 claims totaling $1.2 …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/29/newcomb-central-school-district-claims-audit-2023m-159Cortland Enlarged City School District – Oversight of Financial Operations (2012M-230)
… of our audit was to determine whether the Superintendent and the Director of Business Services provided adequate … City School District is located in the City of Cortland and five towns in Cortland County. The District is governed … were $45.1 million. Key Findings The former Superintendent and Director of Business Services did not provide sufficient …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/01/cortland-enlarged-city-school-district-oversight-financial-operationsRandolph Central School District – Financial Management (2014M-20)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial operations for the period of July 1, 2008 through December 13, 2013. Background The … Randolph Central School District is located in the Towns of Coldspring, Conewango, Leon, Napoli, Randolph, Red House …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/randolph-central-school-district-financial-management-2014m-20Miller Place Union Free School District – Check Signing (2017M-76)
… Background The Miller Place Union Free School District is located in the Town of Brookhaven, Suffolk County. The District, which is governed by an elected five-member Board of Education, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/miller-place-union-free-school-district-check-signing-2017m-76Hunter-Tannersville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-125)
Determine whether Hunter-Tannersville Central School District (District) officials adequately managed and monitored nonstudent network user accounts and developed a comprehensive written information technology (IT) contingency plan.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/hunter-tannersville-central-school-district-2022-125.pdfRed Hook Central School District – Financial Management (2016M-105)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Red Hook Central School District is located in the Towns of Red Hook, Rhinebeck and Milan in Dutchess County, as well …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/red-hook-central-school-district-financial-management-2016m-105DiNapoli: Former Town Clerk Pleads Guilty to $35,000 Embezzlement
… than $27,000 in property taxes and more than $8,000 of the dog licensing fees and other fees. She submitted monthly … and falsely claimed that she turned over portions of the dog licensing money to the county treasurer. The State …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-former-town-clerk-pleads-guilty-35000-embezzlementEllicottville Central School District - Information Technology (2019M-14)
… complete report - pdf] Audit Objective Determine whether the District ensured information technology (IT) assets were … Determine whether the District ensured information technology IT assets were …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/ellicottville-central-school-district-information-technology-2019m-14Rockville Centre Union Free School District – Information Technology (2023M-140)
… resources and data management state that personal use is prohibited. As a result, the likelihood that a user’s … compromise data confidentiality, integrity or availability is increased. Fifteen network users (41 percent) did not have … on District computers at greater risk of misuse or loss is increased. Key Recommendations Monitor network users’ …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/rockville-centre-union-free-school-district-information-technology-2023mGranville Central School District – Fund Balance (2016M-114)
… Purpose of Audit The purpose of our audit was to assess the District’s oversight of … Granville, Hebron and Hampton and a portion of the Town of Whitehall in Washington County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/granville-central-school-district-fund-balance-2016m-114Village of Fleischmanns – Financial Condition and Clerk-Treasurer’s Duties (2017M-30)
… Develop and adopt a multiyear financial plan, including estimated future costs of ongoing services and funding goals. …
https://www.osc.ny.gov/local-government/audits/village/2017/06/23/village-fleischmanns-financial-condition-and-clerk-treasurers-duties-2017m-30Edgemont Union Free School District – Procurement of Professional Services (2016M-126)
… Purpose of Audit The purpose of our audit was to review internal controls over the District’s procurement … did not develop or implement procedures for staff to follow when procuring professional services. District staff did not have any guidance to determine when they should use competition, such as an RFP …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/edgemont-union-free-school-district-procurement-professional-servicesTown of Hartford – Online Banking and Information Security (2016M-385)
… the electronic financial information is adequately secured for the period January 1, 2015 through July 31, 2016. … an elected five-member Town Board. Budgeted appropriations for 2016 for total approximately $1.1 million. Key Findings The Town …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hartford-online-banking-and-information-security-2016m-385New Suffolk Common School District - Board Oversight and Local Finance Law (2018M-177)
… $233,492 did not include any Board members’ initials to indicate they were audited. The remaining 27 claims … totaling $298,442 that had initials did not include dates to determine when the claims audit had occurred. We reviewed … Key Recommendations Establish compensating controls to routinely monitor and review the Treasurer’s work. Audit …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/14/new-suffolk-common-school-district-board-oversight-and-local-finance-lawMiddle Country Central School District – Financial Management (2016M-121)
… Background The Middle Country Central School District is located in the Town of Brookhaven, Suffolk County. The … operates 14 schools with approximately 9,800 students, is governed by an elected nine-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/middle-country-central-school-district-financial-management-2016m-121Opinion 93-13
… to municipalities within county the cost of sheriff's road patrols); (providing sheriff's road patrols on a … You ask whether a county containing several towns and one city may charge-back to the individual towns within the … patrols only in the area of the county outside of the city. County Law, §650(1) states that "[t]he sheriff shall …
https://www.osc.ny.gov/legal-opinions/opinion-93-13Oversight of Hotels and Motels Used for Homeless and Mixed-Use Temporary Residency (Follow-Up)
… Development 2017 data, of the 89,503 homeless people in New York State, 13,002 live in areas outside of New York City … the possibility of sharing information concerning their hotel and motel inspections to minimize duplication of …
https://www.osc.ny.gov/state-agencies/audits/2018/09/24/oversight-hotels-and-motels-used-homeless-and-mixed-use-temporary-residency-follow