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Salem Central School District - Purchasing (2019M-105)
Determine whether the District sought competition when purchasing goods and services under the statutory bidding thresholds.
https://www.osc.ny.gov/files/local-government/audits/pdf/salem-2019-105.pdfMedina Central School District - Reserve Funds (2019M-165)
… report - pdf] Audit Objective Determine whether the Board and District officials effectively managed the District’s reserve … a plan to use $5.4 million from four general fund reserves for a purpose for which they were not established. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-reserve-funds-2019m-165Greece Central School District – Retiree Health Insurance (2016M-54)
… Purpose of Audit The purpose of our audit was to review the District’s records and procedures for providing retiree health insurance benefits for the … 2014 through July 31, 2015. Background The Greece Central School District is located in the Town of Greece, Monroe …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greece-central-school-district-retiree-health-insurance-2016m-54United HealthCare – Overpayments for Services Provided by Eastern Orange Ambulatory Surgery Center
… services to Empire Plan members. Members pay a nominal co-payment to the participating provider for the services … costs, it will result in United making an excessive payment on the claim. Our audit focused on claims submitted … $1,480. However, Eastern Orange accepted the $5,920 as payment-in-full and waived the $1,480 due from the member. …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-eastern-orange-ambulatory-surgery-centerMarcellus Central School District – Procurement (2016M-230)
… Purpose of Audit The purpose of our audit was to evaluate the District’s procurement practices for the … Ensure that required quotes are obtained and submitted to the purchasing agent with requisitions and retained with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/marcellus-central-school-district-procurement-2016m-230Wheatland-Chili Central School District – Procurement of Professional Services (2016M-12)
… of Audit The purpose of our audit was to evaluate the District’s process and procedures for the procurement of professional services for the period … November 23, 2015. Background The Wheatland-Chili Central School District is located in the Towns of Chili, Wheatland …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/wheatland-chili-central-school-district-procurement-professional-servicesMahopac Central School District – Financial Condition (2013M-302)
… of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2012, to June 30, 2013. Background The Mahopac Central School District is located in the Town of Carmel in Putnam …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/10/mahopac-central-school-district-financial-condition-2013m-302Chappaqua Central School District – Fixed Assets (2022M-186)
audit, school, chappaqua, fixed assets
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/chappaqua-central-school-district-2022-186.pdfLisbon Central School District – Medicaid Reimbursements (2022M-180)
audit, school, lisbon, medicaid reimbursements
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/lisbon-central-school-district-2022-180.pdfHolland Central School District - Claims Audit (2021M-210)
audit, school, Holland, claims audit
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/holland-2021-210.pdfWilliamsville Central School District – Financial Management (2022M-193)
audit, school, Williamsville, financial management
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/williamsville-central-school-district-2022-193.pdfBaldwin Union Free School District – Sexual Harassment Prevention Training (S9-23-17)
… not provided to all employees and any Board members. Of the 120 total individuals we tested (115 selected employees … 17 employees or 15 percent of employees tested and the five volunteer Board members did not complete the annual SHP Training. Key Recommendations Ensure all …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/10/06/baldwin-union-free-school-district-sexual-harassment-prevention-trainingAvoca Central School District – Sexual Harassment Prevention Training (S9-23-19)
… not provided to all employees and any Board members. Of the 20 total individuals we tested (15 selected employees and … four employees or 27 percent of employees tested and the five Board members did not complete the annual SHP Training. Key Recommendations Ensure all …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/08/25/avoca-central-school-district-sexual-harassment-prevention-training-s9-23Opinion 93-13
… on the issues discussed in the opinion. COUNTIES -- Powers and Duties (authority to charge-back to municipalities within … road patrols on a part-county basis) LOCAL LAWS -- Taxes and Assessments (authority of county to charge-back to … area. You ask whether a county containing several towns and one city may charge-back to the individual towns within …
https://www.osc.ny.gov/legal-opinions/opinion-93-13Homer Central School District – Financial Condition (2013M-306)
… of Audit The purpose of our audit was to examine the District’s financial condition for the period of July 1, 2011 through July 30, 2013. Background The Homer Central School District is located in Cayuga, Cortland, Onondaga and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/homer-central-school-district-financial-condition-2013m-306Brocton Central School District – Claims Audit (2023M-15)
… – pdf] Audit Objective Determine whether Brocton Central School District (District) claims were properly audited before … approximately $141,000 should not have been approved for payment because they had one or more exceptions . For …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-claims-audit-2023m-15DiNapoli: Wall St. Profits Return to Pre-Pandemic Levels
Wall Streets pandemic boom came to an end in 2022 with pretax first half profits of $135 billion down 563 from the $31 billion earned in the same period last year according to State Comptroller Thomas P DiNapolis annual report on New York Citys securities industry
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-wall-st-profits-return-pre-pandemic-levelsSauquoit Valley Central School District – Financial Condition (2016M-88)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, 2014 through January 31, 2016. Background The Sauquoit Valley Central School District is located in the Towns of Bridgewater, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/sauquoit-valley-central-school-district-financial-condition-2016m-88Chatham Central School District – Financial Condition (2015M-161)
… audit was to examine the District’s financial condition for the period July 1, 2013 through March 11, 2015. … nine-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year were approximately $29.5 million. … in the District’s budgets. Develop comprehensive policies for establishing and using reserve funds. … Chatham Central …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/30/chatham-central-school-district-financial-condition-2015m-161Windows Domain Administration and Management (Follow-Up)
… Objective To determine the extent of implementation of the six … ITS operates data centers 24 hours a day, 365 days a year to support statewide mission-critical applications for 53 …
https://www.osc.ny.gov/state-agencies/audits/2024/10/09/windows-domain-administration-and-management-follow