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Newark Valley Central School District – Procurement (2022M-60)
Determine whether Newark Valley Central School District (District) officials used a competitive process to procure goods and services not subject to competitive bidding.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/newark-valley-2022-60.pdfHudson City School District – Information Technology (2020M-157)
Determine whether Hudson City School District (District) officials ensured information technology (IT) systems were adequately secured against unauthorized use, access and loss.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/hudson-city-2020-157.pdfUnitedHealthcare – Improper Payments for Medical Services Designated By Modifier Code 59 (Follow-Up)
… Improper Payments for Medical Services Designated by By Modifier Code 59 Report 2013S82 …
https://www.osc.ny.gov/state-agencies/audits/2017/12/27/unitedhealthcare-improper-payments-medical-services-designated-modifier-code-59-followNeptune Hose Company No. 1 of Dryden, Inc. – Disbursements (2024M-5)
… that 34 (20 percent) totaling $30,126 were not processed in accordance with the Company’s accounting manual. These …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/05/17/neptune-hose-company-no-1-dryden-inc-disbursements-2024m-5Raquette Lake UFSD - Business Office (2023M-151)
Determine whether the Raquette Lake Union Free School District (District) Board of Education (Board) and District officials provided effective oversight of the Business Office operations.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/raquette-lake-ufsd-2023m-151.pdfThousand Islands Central School District – Purchasing (2016M-283)
… period July 1, 2014 through April 30, 2016. Background The Thousand Islands Central School District is located in the … Thousand Islands Central School District Purchasing 2016M283 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/thousand-islands-central-school-district-purchasing-2016m-283Mount Sinai Union Free School District - Financial Condition Management (2018M-34)
… complete report - pdf] Audit Objective Determine whether the Board and District officials effectively managed general fund … revenues by $1.7 million from 2014-15 through 2016-17. The District generated operating surpluses each year, which …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/mount-sinai-union-free-school-district-financial-condition-managementThree Years of School District Fiscal Stress Results: School Years 2012-13 to 2014-15
Three Years of School District Fiscal Stress Results: School Years 2012-13 to 2014-15
https://www.osc.ny.gov/files/local-government/publications/pdf/three-years-schools-0116.pdfTown of Barton – Financial Planning (2015M-52)
… was to assess the Board’s financial planning practices for the period January 1, 2013 through October 28, 2014. … Board members budgeted similar amounts from year to year for specific line items, without considering historical trends. The Board did not properly plan for the future by establishing adequate budgets and setting …
https://www.osc.ny.gov/local-government/audits/town/2017/11/02/town-barton-financial-planning-2015m-52Town of Rotterdam – Water Rents (2016M-347)
… 30, 2016. Background The Town of Rotterdam is located in Schenectady County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-rotterdam-water-rents-2016m-347Lackawanna City School District - Tuition (2019M-59)
Determine whether tuition payments were accurate and supported.
https://www.osc.ny.gov/files/local-government/audits/pdf/lackawanna-59.pdfJamestown City School District – Financial Condition (2015M-120)
Jamestown City School District Financial Condition 2015M120
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/jamestown-city-school-district-financial-condition-2015m-120Opinion 91-41
… of the Town of Warrensburg 90 AD2d 916, 456 NYS2d 873, app den 58 NY2d 604, 459 NYS2d 1027). Therefore, inasmuch as …
https://www.osc.ny.gov/legal-opinions/opinion-91-41Town of Amity - Town Clerk (2018M-183)
… Findings We reviewed 184 tax payments totaling $237,500 and found they were recorded properly and deposited intact but were not always remitted to the … Cash receipts totaling $238,321 were deposited between one and 15 days past the required date of deposit. The Board did …
https://www.osc.ny.gov/local-government/audits/town/2018/01/11/town-amity-town-clerk-2018m-183DeRuyter Central School District - Information Technology (2019M-175)
… to ensure users only have the permissions needed for their job duties and disable any unneeded user accounts. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/deruyter-central-school-district-information-technology-2019m-175Accounts Payable Advisory No. 72
… Subject: Updated Guidance for Land Acquisition Payments Reference: Guide to Financial Operations Chapter XII.6.B – Land Acquisition Payments Guidance: Guide to Financial Operations Chapter XII.6.B – Land Acquisition Payments (formerly “Paying for the Purchase …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/72-land-acquisition-paymentsDiNapoli: Special Education Provider Pleads Guilty to Felony Charges
… The executive director of special education provider IncludED Educational Services pleaded guilty in Manhattan Supreme Court today to grand larceny charges … his plea agreement and is banned for life from providing special education services for the state. "Today’s guilty …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-special-education-provider-pleads-guilty-felony-chargesNanuet Union Free School District – Network User Accounts and Information Technology Contingency Plan (2022M-135)
Determine whether Nanuet Union Free School District (District) officials ensured network user accounts were needed and whether officials adopted an adequate Information Technology (IT) contingency plan.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/nanuet-union-free-school-district-2022-135.pdfCold Spring Harbor Central School District – Competitive Quotes (2016M-320)
… Purpose of Audit The purpose of our audit was to review the District’s procurement process … of Huntington in Suffolk County and the Town of Oyster Bay in Nassau County. The District, which operates four …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/cold-spring-harbor-central-school-district-competitive-quotes-2016m-320Central Valley School District – Claims Audit (2015M-129)
… financial condition for the period July 1, 2013 through November 30, 2014. Background The Central Valley School District is located in the Towns of Columbia, Frankfort, German Flatts, Herkimer, … for the 2014-15 fiscal year totaled approximately $45 million. Key Finding The Treasurer does not oversee the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/central-valley-school-district-claims-audit-2015m-129