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Saratoga Springs City School District – Procurement (2023M-25)
audit, school, saratoga springs
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/saratoga-springs-city-school-district-2023-25.pdfOversight of Pupil Transportation Services (2019-S-49) 180-Day Response
compliance with safety training requirements for school bus personnel and instructors to help ensure safe transportation for all pupils; and whether the Department is monitoring school districts’ compliance with school bus monitor and attendant qualifications.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s49-response.pdfDiNapoli: Federal Funding Uncertainty Jeopardizes Impact of Inflation Reduction Act for New Yorkers
… Act (IRA), including close to $2 billion in funds for environmental and energy purposes that could help lower … “Given the strong interest in improving affordability for consumers, small businesses, farmers, and nonprofits, … New York could receive significant additional funding for critical environmental and clean energy projects.” IRA …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-federal-funding-uncertainty-jeopardizes-impact-inflation-reduction-act-new-yorkersAverill Park Central School District - Payroll (2018M-255)
Determine whether employee salaries and wages were accurately paid.
https://www.osc.ny.gov/files/local-government/audits/pdf/averill-park.pdfTown of Johnsburg – Management Oversight and Online Banking (2013M-6)
… to evaluate the Town’s oversight of financial activities and internal controls over online banking for the period … The Town of Johnsburg is located in Warren County and is governed by a Town Board which comprises an elected Town Supervisor (Supervisor) and four elected councilpersons. The 2012 budget for the …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/town-johnsburg-management-oversight-and-online-banking-2013m-6VII.9 Fringe Benefits and Indirect Costs – VII. State Revenues and Appropriated Loan Receivables
… costs refer to those disbursements incurred by the State for the benefit of its employees and includes the costs to the State, as an employer, for Retirement plans, Social Security, Health Insurance, … etc.) costs. Statutory Authority Statutory authority for assessing, collecting and making payments from funds of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii9-fringe-benefits-and-indirect-costsAmani Public Charter School – Purchasing and Claims Approval (2025M-11)
… Specifically, officials did not: Use competition for 18 purchases totaling $543,474 out of a sample of 21 (86 … purpose, or both. Officials did not use a purchase order for 23 purchases totaling $92,220 out of 24 tested totaling … the purchase, approving the invoice, and signing checks for payment. Recommendations This report includes 11 …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/amani-public-charter-school-purchasing-and-claims-approval-2025m-11Town of Pittsfield – Supervisor's Records and Reports (2024M-80)
Determine whether the Town of Pittsfield’s (Town) Town Supervisor (Supervisor) maintained complete, accurate and up-to-date accounting records and reports.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/pittsfield-town-2024-80.pdfOpinion 2002-10
… historical property within the town and provide for the upkeep and repair of such property. You ask whether a … ascribes importance to the preservation of such property for future generations. Article 5-K of the General Municipal … to maintain and encourage the opportunity and flexibility for the counties, cities, towns and villages of the state to …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10-0Elmwood Village Charter School – Student Enrollment and Billing (2013M-174)
… not verify student information by periodically requiring new proof of residence, such as a utility bill, or requiring that a new proof of residence be submitted when a student’s address …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/23/elmwood-village-charter-school-student-enrollment-and-billing-2013m-174DiNapoli: Special Education Contractor Convicted for $2 Million Fraud
… by New York State Comptroller Thomas P. DiNapoli and U.S. Attorney for the Southern District Preet Bharara, was … money for their personal benefit. I’d like to thank U.S. Attorney Bharara for prosecuting this crime and working with … . DiNapoli referred the findings to United States Attorney Bharara’s office and worked to prosecute Park and …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-special-education-contractor-convicted-2-million-fraudTravel/Conference Claim Requirements – Travel and Conference Expense Management
… travel, an itemized claim or voucher 8 must be submitted for audit. The claim should be submitted in a timely manner and include sufficient information for the auditing body or official to determine whether it … and other elected officers. The required documentation for travel claims/vouchers generally should include: A copy …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/travelconference-claim-requirementsCompliance With Special Education Regulations for the Provision of Services (Follow-Up)
… report, Compliance With Special Education Regulations for the Provision of Services (Report 2018-N-5 ). About the … (Regulations). Generally, the Regulations set standards for providing special education and related services designed … to meet students’ unique needs and to prepare them for further education, employment, and independent living. …
https://www.osc.ny.gov/state-agencies/audits/2023/03/15/compliance-special-education-regulations-provision-services-followTown of Carlisle – Fund Balance (2017M-106)
… The Town of Carlisle is located in Schoharie County and has a population of approximately 2,000. The Town is … Town Board. Budgeted appropriations for the general and highway funds for 2017 totaled $827,305. Key Findings The … a fund balance policy or comprehensive long-term financial and capital plans specifying the Town’s objectives and goals …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-carlisle-fund-balance-2017m-106Essex County Industrial Development Agency – Project Approval and Monitoring (2024M-146)
… Essex County Industrial Development Agency (ECIDA) Board of Directors (Board) properly approve and monitor projects … development agencies (IDAs) are established by special act of the State Legislature to advance the job opportunities, … economic welfare, health and general prosperity of the people of New York State. IDAs provide financial …
https://www.osc.ny.gov/local-government/audits/county/2025/08/15/essex-county-industrial-development-agency-project-approval-and-monitoring-2024mPresident of Gingerbread Learning Center and Wife Sentenced for Stealing Approximately $771,000 from Special Needs Pre-School
… to Grand Larceny in the Second Degree. The husband and wife stole approximately $771,000 in public funds by … money and vulnerable New Yorkers." “This husband and wife stole taxpayer money that should have gone to help … the employment of Elsie Mosesman. In addition to his wife’s salary ($150,000 annually plus fringe benefits), …
https://www.osc.ny.gov/press/releases/2019/06/president-gingerbread-learning-center-and-wife-sentenced-stealing-approximately-771000-special-needsMargaretville Central School District – Financial Management (2020M-46)
… appropriations and appropriated approximately $1.4 million in fund balance from 2016-17 through 2018-19 that it did not … to comply with the statutory limit and use excess funds in a manner beneficial to taxpayers. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/margaretville-central-school-district-financial-management-2020m-46Opinion 89-12
… professional engineer to prepare plans and specifications for the erection of a prefabricated building. You also state … provided by the practitioner or his or her organization for such government body (see also section 29.3[a][4]). While … to prepare specifications to furnish and install equipment for courthouses. The engineer also generally was to supervise …
https://www.osc.ny.gov/legal-opinions/opinion-89-12Town of Shelby – Supervisor’s Financial Responsibilities (2021M-121)
… report - pdf ] Audit Objective Determine whether the Town of Shelby (Town) Supervisor (Supervisor) adequately performed … balance. The variances ranged from more than $1 million as of January 1, 2017 to $153,000 as of December 31, 2020. Provide the Board with adequate monthly …
https://www.osc.ny.gov/local-government/audits/town/2021/12/03/town-shelby-supervisors-financial-responsibilities-2021m-121Liberty Central School District – Information Technology (2022M-73)
Determine whether the Liberty Central School District(District) Board of Education (Board) and District officials adequately safeguarded computerized data from unauthorized use, access and loss.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/liberty-central-school-district-2022-73.pdf