Search
Canandaigua City School District – Procurement of Professional Services (2015M-133)
… the process and procedures used to procure professional services for the period July 1, 2013 through June 5, 2015. … for seeking competition when procuring professional services. The District failed to establish comprehensive … as to how competition should be solicited for professional services. Clarify the documentation requirements to be used …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/canandaigua-city-school-district-procurement-professional-services-2015mWest Genesee Central School District – Segregation of Duties (2016M-303)
… controls over certain cash receipts were adequate for the period July 1, 2014 through March 31, 2016. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $78.6 … has not established written policies or procedures for the cash receipts process at the District’s Business …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/west-genesee-central-school-district-segregation-duties-2016m-303Cattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services – Financial Management (2016M-77)
… Board of Cooperative Educational Services is a governmental entity covering 22 component … Board of Cooperative Educational Services Financial Management 2016M77 …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-financialCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service
… Objective To determine if CVS Health invoiced and remitted commercial rebate revenue related to Empire Plan … period, Civil Service received more than $850 million in commercial drug rebates (rebates exclusive of Medicare Part D …
https://www.osc.ny.gov/state-agencies/audits/2019/06/06/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-serviceHenry Johnson Charter School – Resident Tuition Billings and Collections (2023M-32)
… timely manner. Key Findings While School officials ensured resident district tuition billings were adequately supported … in a timely manner . Officials and staff did not: Monitor collections received to ensure they were deposited in …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/henry-johnson-charter-school-resident-tuition-billings-and-collectionsTrue North Troy Preparatory Charter School – Enrollment and Billing (2013M-147)
… 1, 2011, to January 22, 2013. Background The True North Troy Preparatory Charter School, located in the City of Troy, is governed by a Board of Trustees which comprises … There are no recommendations for this report. … True North Troy Preparatory Charter School Enrollment and Billing …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/09/true-north-troy-preparatory-charter-school-enrollment-and-billing-2013mCity of Yonkers – Budget Review (B6-15-15)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2015-16 fiscal year are … totaling $45 million to liquidate the current deficits in the City School District’s general fund as of June 30, …
https://www.osc.ny.gov/local-government/audits/city/2015/05/15/city-yonkers-budget-review-b6-15-15KIPP Tech Valley Charter School – Enrollment and Billing (2012M-256)
… July 1, 2011, to August 31, 2012. Background A charter school is a public school financed by local, State, and … million. Key Findings We reviewed four resident school district bills for three resident school districts whose …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/kipp-tech-valley-charter-school-enrollment-and-billing-2012m-256Tapestry Charter School – Procurement (2017M-203)
… Purpose of Audit The purpose of our audit was to determine whether School officials used a competitive process to procure goods …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/01/12/tapestry-charter-school-procurement-2017m-203Persistence Preparatory Academy Charter School – Credit Cards (2023M-71)
… charges totaling $22,276 included grocery, alcohol and restaurant purchases, and food purchases for “going away …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/01/persistence-preparatory-academy-charter-school-credit-cards-2023m-71Truxton Academy Charter School – Tuition Billing and Collections (2025M-8)
… school districts of residence (resident districts) $84,689 for State aid attributable to students receiving special … New York State Education Department (NYSED) guidance for calculating State aid, did not always maintain necessary … were accurate and did not establish adequate procedures for tuition billing. Recommendations The audit report …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/truxton-academy-charter-school-tuition-billing-and-collections-2025m-8Opinion 99-11
… on the obligation, and undertaking certain additional actions (2 NYCRR §55.1). The regulations further provide that … York State Constitution prohibits a school district from, inter alia , giving or loaning money or property to or in aid …
https://www.osc.ny.gov/legal-opinions/opinion-99-11Oswego County Board of Cooperative Educational Services (BOCES) – Separation Payments (2016M-217)
… Purpose of Audit The purpose of our audit was to examine BOCES’ … Educational Services is an association of nine component school districts. BOCES, which provides programs for …
https://www.osc.ny.gov/local-government/audits/boces/2016/09/02/oswego-county-board-cooperative-educational-services-boces-separation-paymentsBroome-Delaware-Tioga Board of Cooperative Educational Services (BOCES) – Real Property Leasing (2015M-312)
… districts. Capital budget appropriations for leased building space for the 2015-16 fiscal year total …
https://www.osc.ny.gov/local-government/audits/boces/2016/05/13/broome-delaware-tioga-board-cooperative-educational-services-boces-real-propertyDutchess County Board of Cooperative Educational Services – User Access Rights (2016M-213)
… period July 1, 2014 through March 10, 2016. Background The Dutchess County Board of Cooperative Educational Services is … that duplicate vendors are removed from the vendor list. … Dutchess County Board of Cooperative Educational Services …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/19/dutchess-county-board-cooperative-educational-services-user-access-rights-2016m-213Hamilton Central School District – Procurement (2020M-168)
… (District) officials sought competition for the purchase of goods and services not subject to competitive bidding. Key … officials did not always seek competition for the purchase of goods and services not subject to competitive bidding, as … issue requests for proposals (RFPs) to solicit competition when seeking professional services. Obtain verbal and written …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/hamilton-central-school-district-procurement-2020m-168Union Free School District of the Tarrytowns - Fixed Assets (2018M-185)
… Board did not designate a property control manager. None of the 39 fixed assets valued at $242,673 were tagged as … valued at $126,303 were not recorded on the inventory list. Key Recommendations The Board should designate a …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/union-free-school-district-tarrytowns-fixed-assets-2018m-185City of New Rochelle - Elevator Inspections (2018M-62)
… required by the New York State Uniform Fire Prevention and Building Code (Code) or the City of New Rochelle’s (City) …
https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-new-rochelle-elevator-inspections-2018m-62New York Youth Jobs Program (Follow-Up)
… Employers are entitled to claim tax credits equal to $750 per month, for up to six months, for each full-time employee or equal to $375 per month, for up to six months, for each part-time employee …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/new-york-youth-jobs-program-followVillage of Bainbridge - Conflict of Interest (2019M-72)
… Key Finding Trustee and his spouse are the owners of a local hardware store, organized as a partnership. As a member of the Board, the Trustee had a prohibited conflict of interest in Village contracts with the hardware store. He …
https://www.osc.ny.gov/local-government/audits/village/2019/06/28/village-bainbridge-conflict-interest-2019m-72