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West Seneca Central School District – Financial Condition (2014M-381)
… 2015. Background The West Seneca Central School District is located in the Towns of West Seneca, Orchard Park, Hamburg … and Cheektowaga, in Erie County. The District, which is governed by an elected seven-member Board of Education, … surplus funds, within the legal limit, so that cash is available to fund unexpected expenditures or revenue …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/west-seneca-central-school-district-financial-condition-2014m-381Management of the Student-School Matching Algorithm
… students can apply. Students and their families complete applications for high school through MySchools, the official … the algorithm is working as intended, that all students’ applications are captured and given due consideration, and … reports timely, as required by Local Law 72 of 2018, on applications, offers, and available seats, which are key …
https://www.osc.ny.gov/state-agencies/audits/2025/07/24/management-student-school-matching-algorithmDiNapoli: Former Pharmacist Charged In $232,000 Medical Claims Fraud
… The former owner of a Long Island pharmacy was arrested Thursday for allegedly defrauding the state of $232,000 after the scam was uncovered in two audits by … P. DiNapoli’s office. William Davis, 62, the former owner of Davis Ethical Pharmacy in Rockville Centre, was charged …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-former-pharmacist-charged-232000-medical-claims-fraudGenesee Valley Central School District - Financial Management (2019M-231)
Determine whether the Board and District officials properly managed fund balance and reserves.
https://www.osc.ny.gov/files/local-government/audits/pdf/genesee-valley-2019-231.pdfBemus Point Central School District - Financial Management (2019M-216)
Determine whether the Board and District officials properly managed fund balance and reserves.
https://www.osc.ny.gov/files/local-government/audits/pdf/bemus-point-2019-216.pdfLynbrook Union Free School District – Special Programs (2016M-45)
… 2015. Background The Lynbrook Union Free School District is located in the Town of Hempstead in Nassau County. The … operates seven schools with approximately 2,800 students, is governed by an elected seven-member Board of Education. … all money collected for the driver’s education program is deposited in a timely manner. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/lynbrook-union-free-school-district-special-programs-2016m-45New Yorkers in Need: The Housing Insecurity Crisis
… asking rents decline, particularly for units below $2,300 monthly asking rent. 22 Growing Housing Costs Monthly … Home Ownership 400 Senior Rental Affordable Housing 300 Energy Efficiency/Alternative Energy 250 Low-Income … of new affordable units, $450 million for preservation, $300 million for senior housing, $182 million for public …
https://www.osc.ny.gov/reports/new-yorkers-need-housing-insecurity-crisisChenango Forks Central School District – Financial Condition (2014M-98)
… audit was to evaluate the District’s financial condition for the period July 1, 2012 through February 26, 2014. … The Chenango Forks Central School District is located in the Towns of Barker, Chenango, Fenton, Maine and Triangle … budgeted appropriations for the 2013-14 fiscal year are $30.5 million. Key Findings The Board-adopted budgets for the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/chenango-forks-central-school-district-financial-condition-2014m-98DiNapoli Warns Changing Fiscal Landscape Could Increase Budget Challenges for Local Governments
… office is unable to issue a Fiscal Stress Monitoring System (FSMS) score to assess a local government’s financial …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-warns-changing-fiscal-landscape-could-increase-budget-challenges-local-governmentsUnited HealthCare – Overpayments for Services Provided by Long Island Laparoscopic Surgery
… Members pay a nominal co-payment to the participating provider for the services rendered. Members may also choose … requirements, when United processes a non-participating provider’s claims, it is with the understanding that Empire … cost-sharing obligations. However, if a non-participating provider does not collect (i.e., waives) the member’s …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-long-island-laparoscopic-surgeryLongwood Public Library – Bank Account Management (2015M-309)
… located in the Town of Brookhaven in Suffolk County, is a school district public library that received a … Longwood Central School District’s residents. The Library is governed by an elected five-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/library/2016/02/05/longwood-public-library-bank-account-management-2015m-309Iroquois Central School District - Financial Management (2018M-102)
… the District’s policy. The unemployment insurance reserve is overfunded ($604,000) and the debt reserve is improperly restricting $245,000. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/iroquois-central-school-district-financial-management-2018m-102Bolivar-Richburg Central School District – Internal Controls Over Selected Financial Operations (2013M-92)
… internal controls over selected financial activities for the period July 1, 2011, to December 31, 2012. Background … members. The District’s budgeted general fund expenditures for the 2012-13 fiscal year are approximately $17 million. … surplus fund balance to exceed statutory limitations for the past five years. For example, at June 30, 2012, the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/bolivar-richburg-central-school-district-internal-controls-over-selectedBrighter Choice Charter School for Girls – Non-Payroll Disbursements (2023M-72)
… Specifically: The Director did not prepare and provide the Principal with an abstract of invoices or a list of checks to document the review and approval. The Principal or other designated official did not review … an abstract of invoices and checks to be signed by the Principal. Review cancelled check images to ensure only …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/22/brighter-choice-charter-school-girls-non-payroll-disbursements-2023m-72South Huntington Union Free School District – Financial Condition (2016M-132)
… approximately $156.1 million. Key Findings The Board and District officials overestimated general fund … for costs related to other post-employment benefits (OPEB) each year but did not use these funds to make related … Adopt budgets that represent the District’s actual needs and discontinue the practice of adopting budgets that result …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/south-huntington-union-free-school-district-financial-condition-2016m-132East Ramapo Central School District – Transportation Audit Follow Up (2019M-107-F)
… report released in November 2019. Background The District is located in Rockland County. The Board of Education (Board) is responsible for managing the District’s operations. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/east-ramapo-central-school-district-transportation-audit-follow-2019m-107East Ramapo Central School District – Textbook Audit Follow Up (2019M-171-F)
… report released in August 2020. Background The District is located in Rockland County. The Board of Education (Board) is responsible for managing the District’s operations. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/east-ramapo-central-school-district-textbook-audit-follow-2019m-171-fSprings Union Free School District - Payroll (2018M-222)
… - pdf] Audit Objective Determine whether Springs Union Free School District (District) employees received the … Springs Union Free School District Payroll 2018M222 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/springs-union-free-school-district-payroll-2018m-222Hancock Central School District – Financial Condition (2013M-187)
… those reserves to be over-funded by approximately $699,000 at June 30, 2013. The Board was more conservative in its … are realistic and based upon all information available at the time the budget is developed. Review all reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/hancock-central-school-district-financial-condition-2013m-187Town of Chateaugay - Real Property Tax Exemption Administration (2018M-200)
… the Town Assessor properly administered select real property tax exemptions. Key Findings Of the 224 granted … the Town Assessor properly administered select real property tax exemptions …
https://www.osc.ny.gov/local-government/audits/town/2019/05/17/town-chateaugay-real-property-tax-exemption-administration-2018m-200