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Amherst Central School District –Financial Condition (2016M-167)
… 2012 through May 31, 2016. Background The Amherst Central School District is located in the Towns of Amherst and … Amherst Central School District Financial Condition 2016M167 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/amherst-central-school-district-financial-condition-2016m-167DiNapoli: More School Districts Take Initial Steps to Exceed Tax Cap
… initially planning to override New York’s property tax cap in 2016-17 has nearly doubled when compared to last year, … indicated that they will seek an override of the tax cap. Last year, 3.5 percent, indicated plans to override the tax cap. Property tax levy growth for school districts is capped …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-more-school-districts-take-initial-steps-exceed-tax-capMount Sinai Fire District - Financial Condition and Price Quotations for Purchases (2019M-83)
Determine if the Board and District officials effectively managed the District’s financial condition.
https://www.osc.ny.gov/files/local-government/audits/pdf/mount-sinai-district-2019-83.pdfTown of North Salem - Agricultural Exemptions (2018M-194)
… one was granted even though the 10-year exemption term had expired in 2013. Did not grant an exemption credit … on an annual basis to verify that the 10-year exemption term has not expired. Town officials agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-north-salem-agricultural-exemptions-2018m-194Lakeland Fire District – Travel and Conference Costs (2013M-145)
… audit was to examine the internal controls over travel and conference costs for the period January 1, 2011, to November … for official District business. Update the travel and conference policy and monitor compliance. Review the … audit was to examine the internal controls over travel and conference costs for the period January 1 2011 to November 30 …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/23/lakeland-fire-district-travel-and-conference-costs-2013m-145South Glens Falls Central School District – Access Rights (2012M-257)
… 30, 2012. Background The South Glens Falls Central School District is located in Saratoga County. The District … South Glens Falls Central School District Access Rights 2012M257 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/south-glens-falls-central-school-district-access-rights-2012m-257Roosevelt Union Free School District - Information Technology (2019M-193)
… to help prevent and properly respond to a malicious attack of the District’s Information Technology (IT) system. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/roosevelt-union-free-school-district-information-technology-2019m-193Ravena-Coeymans-Selkirk Central School District – Payroll (2015M-326)
… 31, 2015. Background The Ravena-Coeymans-Selkirk Central School District is located in the Towns of Coeymans, … RavenaCoeymansSelkirk Central School District Payroll 2015M326 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/ravena-coeymans-selkirk-central-school-district-payroll-2015m-326Sag Harbor Union Free School District – Claims Auditing (2022M-174)
… [read complete report – pdf] Audit Objective Determine whether the Sag Harbor Union Free … $1.3 million to determine whether an adequate claims audit was performed . The claims auditor approved: 122 … Perform a thorough, deliberate and independent audit in accordance with the Board policies. Ensure purchases …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/03/sag-harbor-union-free-school-district-claims-auditing-2022m-174Ardsley Union Free School District – Reserve Funds (2015M-348)
… identifying the leave balances for employees entitled to a payout at retirement included employees who were not eligible for a payout based on the collective bargaining agreement. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/ardsley-union-free-school-district-reserve-funds-2015m-348Cheektowaga-Maryvale Union Free School District – Financial Condition (2015M-25)
… Cheektowaga-Maryvale Union Free School District is located in the Town of Cheektowaga, Erie County, and operates four … developing reasonable budgets and managing fund balance in a responsible manner. Key Recommendations There were no …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/05/cheektowaga-maryvale-union-free-school-district-financial-condition-2015mNaples Central School District – Online Banking (2015M-143)
… Purpose of Audit The purpose of our audit was to evaluate internal controls related to … 16, 2015. Background The Naples Central School District is located in the Towns of Bristol, Canadice, Canandaigua, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/11/naples-central-school-district-online-banking-2015m-143XII.6.C Paying Prompt Contract Interest – XII. Expenditures
… the event that the Agency does owe interest, the interest rate used in the late contract interest calculation is based on the overpayment rate established by the Commissioner of Taxation and Finance. This rate, however, is subject to change quarterly. Please refer …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6c-paying-prompt-contract-interestVestal Central School District – Fund Balances (2017M-91)
… 2015 through March 31, 2017. Background The Vestal Central School District is located in the Towns of Vestal and … Vestal Central School District Fund Balances 2017M91 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/vestal-central-school-district-fund-balances-2017m-91Syosset Central School District - Payroll (2018M-42)
… - pdf] Audit Objective Determine if officials ensured the accuracy of the compensation paid and benefits provided to employees. … officials have established adequate procedures over the payroll function to ensure that compensation paid and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/syosset-central-school-district-payroll-2018m-42Whitehall Central School District - Medicaid Reimbursements (2019M-42)
Determine whether the District claimed all Medicaid reimbursements to which it was entitled for services provided to eligible special education students.
https://www.osc.ny.gov/files/local-government/audits/pdf/whitehall-2019-42.pdfMayfield Central School District – Medicaid Reimbursements (2019M-149)
Determine whether the District claimed all Medicaid reimbursements to which it was entitled for services provided to eligible special education students.
https://www.osc.ny.gov/files/local-government/audits/pdf/mayfield-2019-149.pdfCorinth Central School District - Medicaid Reimbursements (2019M-129)
Determine whether the District claimed all Medicaid reimbursements to which it was entitled for services provided to eligible special education students.
https://www.osc.ny.gov/files/local-government/audits/pdf/corinth-2019-129.pdfMoriah Central School District - Medicaid Reimbursements (2019M-64)
Determine whether the District claimed all Medicaid reimbursements to which it was entitled for services provided to eligible special education students.
https://www.osc.ny.gov/files/local-government/audits/pdf/moriah-64.pdfOversight of Pupil Transportation Services (Follow-Up)
… 2.3 million children are transported to school daily across the State, with one third riding School …
https://www.osc.ny.gov/state-agencies/audits/2022/06/22/oversight-pupil-transportation-services-follow