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Truxton Academy Charter School – Tuition Billing and Collections (2025M-8)
… Charter School (School) officials accurately billed and collected tuition. Key Findings Although School officials accurately billed and collected basic tuition totaling $2.14 million, officials … of the amounts billed or ensure billings were accurate and did not establish adequate procedures for tuition …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/truxton-academy-charter-school-tuition-billing-and-collections-2025m-8Cassadaga Valley Central School District - Financial Management (2018M-110)
… Cassadaga Valley Central School District Financial Management 2018M110 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/cassadaga-valley-central-school-district-financial-management-2018m-110Mount Pleasant Blythedale Union Free School District - Procurement (2022M-86)
Determine whether Mount Pleasant Blythedale School District (District) officials procured goods and services in accordance with the Board of Education’s (Board) policies and applicable statutory requirements.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/mount-pleasant-blythedale-union-free-school-district-2022-86.pdfFredonia Central School District - Financial Management (2018M-33)
… Fredonia Central School District Financial Management 2018M33 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/fredonia-central-school-district-financial-management-2018m-33Amani Public Charter School – Payroll and Timekeeping (2015M-46)
… of Audit The purpose of our audit was to examine the School’s payroll and timekeeping functions for the period July 1, 2013 through … September 30, 2014. Background The Amani Public Charter School, located in the City of Mount Vernon, is a public … Amani Public Charter School Payroll and Timekeeping 2015M46 …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/11/22/amani-public-charter-school-payroll-and-timekeeping-2015m-46East Williston Union Free School District – Extra-Classroom Activities (2016M-103)
… Funds are not always deposited in a timely manner. Bank deposit slips are usually not prepared by the ECA clubs as … and date the receipt and provide a copy to the faculty advisor. Ensure that all receipts are deposited in a timely manner. Ensure that bank deposit slips are prepared by the ECA. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/east-williston-union-free-school-district-extra-classroom-activitiesMount Markham Central School District – Financial Management (2020M-39)
Did District officials properly manage fund balance and ensure budget estimates and reserves were reasonable?
https://www.osc.ny.gov/files/local-government/audits/pdf/mount-markham-2020-39.pdfPort Jefferson Union Free School District - Claims Processing (2018M-055)
… Port Jefferson Union Free School District Claims Processing 2018M055 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/port-jefferson-union-free-school-district-claims-processing-2018m-055Village of Port Byron – Financial Monitoring and Information Technology (2014M-116)
… the Village’s financial operations, internal controls and information technology for the period June 1, 2011 … 1,300. Budgeted appropriations for the general, water and sewer funds for the 2013-14 fiscal year totaled … Findings The Board has not ensured that adequate policies and procedures have been adopted, regularly reviewed and …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-port-byron-financial-monitoring-and-information-technology-2014m-116Facilities Planning Bureau Project Review
… enforces the Code by reviewing and approving plans and specifications for all capital construction projects … being constructed in accordance with approved plans and specifications. Take steps to improve the information …
https://www.osc.ny.gov/state-agencies/audits/2019/02/04/facilities-planning-bureau-project-reviewWilliamsburg Infant & Early Childhood Development Center, Inc. – Compliance With the Reimbursable Cost Manual
… directly related to the special education program, and sufficiently documented pursuant to the State Education … Department’s (SED) Reimbursable Cost Manual (RCM) and the Consolidated Fiscal Reporting and Claiming Manual (CFR Manual). The audit focused primarily …
https://www.osc.ny.gov/state-agencies/audits/2023/03/01/williamsburg-infant-early-childhood-development-center-inc-compliance-reimbursable-costTown of Easton – Sales Tax Allocation (2014M-355)
… The purpose of our audit was to review the Town's practice for allocating sales tax revenue for the period January 1, 2013 through June 30, 2014. … population of approximately 2,300. Budgeted appropriations for 2014 were approximately $1.2 million. Key Findings Town …
https://www.osc.ny.gov/local-government/audits/town/2015/02/13/town-easton-sales-tax-allocation-2014m-355Opinion 93-11
… WORDS AND PHRASES -- "Outstanding Indebtedness" (meaning for purposes of General Municipal Law, §109-b[6][c]) GENERAL … "indebtedness" which may be contracted by a municipality, school district or fire district (see also State Constitution, art …
https://www.osc.ny.gov/legal-opinions/opinion-93-11Cambridge Central School District - Medicaid Reimbursements (2019M-109)
Determine whether the District claimed all Medicaid reimbursements to which it was entitled for services provided to eligible students.
https://www.osc.ny.gov/files/local-government/audits/pdf/cambridge-2019-109.pdfCatskill Central School District – Financial Management (2017M-134)
The audit was to review the District’s financial management practices for the period July 1, 2015 through March 28, 2017.
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2017-catskill.pdfRoosevelt Fire District – Financial Operations and Information Technology (2013M-112)
… have not been audited by an independent public accountant (IPA) since the 2010 fiscal year. The Board also does not … Obtain an annual audit of the District’s records by an IPA, as required by law. Adopt a travel policy and procedures …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/09/roosevelt-fire-district-financial-operations-and-information-technologyXII.6.C Paying Prompt Contract Interest – XII. Expenditures
… Agency does owe interest, the interest rate used in the late contract interest calculation is based on the … – Online Agencies must select “Not Applicable” from the Late Charge Option on the Late Charge screen. Bulkload Agencies must enter an “N” in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6c-paying-prompt-contract-interestUnion Springs Central School District - Safeguarding of Personal, Private and Sensitive Information on Mobile Computing Devices (2022M-67)
Determine whether Union Springs Central School District (District) officials established adequate controls to safeguard personal, private and sensitive information (PPSI) on mobile computing devices (MCDs).
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/union-springs-2022-67.pdfPrivacy and Security of Student Data (Follow-Up)
… Objective To determine the extent of implementation of the three recommendations included in our initial audit … Data (Report 2021-S-29 ). About the Program The State Education Department (SED) is part of the University of the … To determine the extent of implementation of the three recommendations included in …
https://www.osc.ny.gov/state-agencies/audits/2024/09/26/privacy-and-security-student-data-followWindows Domain Administration and Management (Follow-Up)
… a year to support statewide mission-critical applications for 53 agencies, encompassing over 16 million public accounts, 130,000 employee accounts, 63,000 VoIP phones and 37,000 mobile phones, 100,000 workstations/laptops/tablets, 16,000 …
https://www.osc.ny.gov/state-agencies/audits/2024/10/09/windows-domain-administration-and-management-follow