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Byron-Bergen Central School District - Procurement (2018M-157)
… $184,000 without always obtaining or documenting price quotes as required by the purchasing policy. Key … that officials obtain the necessary number of competitive quotes as required by the purchasing policy. District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/02/byron-bergen-central-school-district-procurement-2018m-157Starpoint Central School District – Network Access and Application User Permissions (2022M-101)
Determine whether Starpoint Central School District (District) officials adequately secured access to the network and properly managed user permissions to the financial and student information applications.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/starpoint-central-school-district-2022-101.pdfOpinion 88-52
… This is in reply to your letter concerning the proposed sale to a not-for-profit corporation of real property held by … requirements of General Municipal Law, §803 prior to the sale. Article 18 of the General Municipal Law (§§800, et seq … v Wendel , 116 Misc 2d 91, 455 NYS2d 322). Clearly, a sale of real property is a "contract" within the meaning of …
https://www.osc.ny.gov/legal-opinions/opinion-88-52Moriah Central School District - Cash Management (2019M-65)
… not develop and manage a comprehensive investment program to ensure interest earnings were maximized. Had officials … idle funds are invested in a manner, within legal limits, to maximize interest earnings. District officials generally … and have initiated, or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/moriah-central-school-district-cash-management-2019m-65Putnam Valley Central School District – Financial Condition (2016M-135)
Putnam Valley Central School District Financial Condition 2016M135
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/putnam-valley-central-school-district-financial-condition-2016m-135Southampton Union Free School District – Special Education Claims Processing (2016M-200)
… Background The Southampton Union Free School District is located in the Town of Southampton, Suffolk County. The … operates three schools with approximately 1,695 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/southampton-union-free-school-district-special-education-claimsLicensing and Monitoring of Proprietary Schools
… Objectives To determine whether the State Education Department’s … is verifying that schools have sufficient resources prior to initial licensing; and whether the Bureau is adequately … To determine whether the State Education Departments Bureau …
https://www.osc.ny.gov/state-agencies/audits/2021/01/21/licensing-and-monitoring-proprietary-schoolsLaFayette Central School District - Fixed Assets (2018M-073)
… Determine whether fixed assets were recorded and accounted for properly. Key Findings The District did not have a comprehensive policy for identifying and recording fixed assets. Eighteen fixed … a comprehensive policy that establishes threshold amounts for controlling inventory and procedures for maintaining …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/15/lafayette-central-school-district-fixed-assets-2018m-073Hempstead Union Free School District – Management of District Resources (2014M-253)
… District did not appropriately limit user access to its Student Information System. Key Recommendations Make sound … positions. For special education services, ensure that student evaluations are completed timely and that all … during evaluation. Review and revise user access to the Student Information System to ensure that users have access …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/29/hempstead-union-free-school-district-management-district-resources-2014mSpencer-Van Etten Central School District – Financial Condition (2014M-233)
… activities for the period July 1, 2012 through April 22, 2014. Background The Spencer-Van Etten Central School … 960 students. Budgeted appropriations for the 2014-15 fiscal year total approximately $20.5 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/24/spencer-van-etten-central-school-district-financial-condition-2014m-233Marion Central School District – Tuition Reimbursements (2016M-11)
… tuition reimbursements and supporting documentation for the period July 1, 2012 through January 6, 2016. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year are approximately $17.9 million. … meet the credit hour or grade level requirements necessary for reimbursement. Key Recommendations Develop written …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/marion-central-school-district-tuition-reimbursements-2016m-11Selected Safety and Security Equipment at Subway Stations (2016-S-92) 90-Day Response
To determine whether the Metropolitan Transportation Authority’s New York City Transit ensures that safety and security equipment, such as cameras...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-16s92-response.pdfSouth Seneca Central School District – Online Banking (2021M-164)
Determine whether the South Seneca Central School District’s (District) Board of Education (Board) and District officials ensure online banking transactions are appropriate and secure.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/south-seneca-2021-164.pdfGrand Island Central School District – Interfund Financial Activity (2016M-42)
… 2015. Background The Grand Island Central School District is located in the Town of Grand Island in Erie County. The … operates five schools with approximately 2,980 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/grand-island-central-school-district-interfund-financial-activity-2016mLake Placid Central School District – Claims Auditing (2016M-84)
… claim against the District, other than those allowed under State Education Law, is paid prior to audit and approval by …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/lake-placid-central-school-district-claims-auditing-2016m-84DiNapoli Finds Medicaid Billing Errors of Nearly $1 Billion
… enrolled in the health care program, including those who had been barred due to misconduct, according to an audit … Year ended March 31, 2021, New York’s Medicaid program had approximately 7.3 million recipients and Medicaid claim … fieldwork, about $5.6 million of the improper payments had been recovered. Audits Medicaid Program: Improper …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-finds-medicaid-billing-errors-nearly-1-billionPrattsburgh Central School District – Financial Management (2020M-108)
Determine if the Board of Education (Board) and Prattsburgh Central School District (District) officials adequately managed the District’s financial condition.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/prattsburgh-2020-108.pdfLansing Central School District – Financial Management (2015M-256)
… 9, 2015. Background The Lansing Central School District is located in the Towns of Dryden, Groton and Lansing in … operates three schools with approximately 1,200 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/lansing-central-school-district-financial-management-2015m-256Albion Central School District – Budgeting (2016M-80)
… in the Towns of Albion, Barre, Carlton, Gaines, Kendall, Murray and Ridgeway in Orleans County and the Town of Elba in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/albion-central-school-district-budgeting-2016m-80Albany Public Library – Leave Accruals (2015M-293)
… August 31, 2014. Background The Albany Public Library is located in the City of Albany, Albany County. The Library, which is a Public School Library that serves the approximately … 95,000 residents of the Albany City School District, is governed by an elected nine-member Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/library/2016/02/12/albany-public-library-leave-accruals-2015m-293