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DiNapoli Statement on Sentencing of Special Education Provider
… repay $418,000 paid to six of his relatives who performed little or no work for the special education programs over a …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-statement-sentencing-special-education-providerCheektowaga-Sloan Union Free School District – Financial Condition and Payroll (2017M-94)
… Purpose of Audit The purpose of our audit was to review District financial and payroll records for the … District officials reported unrestricted fund balance to be within the statutory limit but it was actually … approximately $2.2 million of fund balance on average to help finance the budget each year, none of it was needed …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/cheektowaga-sloan-union-free-school-district-financial-condition-andCity of Yonkers – Budget Review (B6-14-13)
… review was to determine whether the significant revenue and expenditure projections in the City’s tentative budget … budgets for the next fiscal year to the State Comptroller and the Commissioner of Education for review while the … for sales tax, City income tax surcharge, metered water and sewer rents may not be achievable. The budget does not …
https://www.osc.ny.gov/local-government/audits/city/2014/05/20/city-yonkers-budget-review-b6-14-13South Huntington Union Free School District – Financial Condition (2016M-132)
… 31, 2015. Background The South Huntington Union Free School District is located in the Town of Huntington, Suffolk … with actuarial reports. … South Huntington Union Free School District Financial Condition 2016M132 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/south-huntington-union-free-school-district-financial-condition-2016m-132Valley Stream Thirteen Union Free School District – Purchasing (2016M-204)
… 31, 2015. Background The Valley Stream Thirteen Union Free School District is located in the Village of Valley Stream, … purchase orders. … Valley Stream Thirteen Union Free School District Purchasing 2016M204 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/valley-stream-thirteen-union-free-school-district-purchasing-2016m-204Friendship Central School District – Fund Balance and Reserves (2022M-55)
… did not properly manage fund balance and reserves. As a result, real property taxes were higher than necessary. The … written multiyear financial plan. As a result, as of June 30, 2021, the recalculated surplus fund balance totaled $2.5 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/friendship-central-school-district-fund-balance-and-reserves-2022m-55Indian River Central School District – Financial Condition Management (2022M-92)
Determine whether the Indian River Central School District District Board of Education Board and District officials adequately managed the Districts financial condition
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/indian-river-central-school-district-financial-condition-management-2022mJohnson City Central School District – Special Education Services and Medicaid Reimbursements (2021M-186)
… Audit Objective Determine whether Johnson City Central School District (District) officials ensured students … response letter. … Determine whether Johnson City Central School District District officials ensured students received …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/johnson-city-central-school-district-special-education-services-andLyndonville Central School District – Procurement and Claims Audit (2022M-144)
… pdf] Audit Objective Determine whether Lyndonville Central School District (District) Board of Education (Board) and … corrective action. … Determine whether Lyndonville Central School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/lyndonville-central-school-district-procurement-and-claims-audit-2022mBrookhaven-Comsewogue Union Free School District - Extra-Classroom Activity Funds (2021M-181)
… Determine whether Brookhaven-Comsewogue Union Free School District (District) officials established an adequate … … Determine whether BrookhavenComsewogue Union Free School District District officials established an adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/brookhaven-comsewogue-union-free-school-district-extra-classroom-activityOverview – Improving the Effectiveness of Your Claims Auditing Process
… and officials who are responsible for the audit of claims. It also is our hope that the information contained in this …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/overviewIntroduction – Improving the Effectiveness of Your Claims Auditing Process
… not always conducted effectively. In order to ensure that tax dollars are spent efficiently, it is essential that a …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/introductionPersonal Income Tax and Property Tax
… tax refunds (refunds) and property tax credits (i.e., School Tax Relief and Property Tax Relief, collectively … income tax refunds refunds and property tax credits ie School Tax Relief and Property Tax Relief collectively …
https://www.osc.ny.gov/state-agencies/audits/2020/12/30/personal-income-tax-and-property-taxWayne Central School District – Financial Management and Property Purchase and Disposal (2014M-152)
… implemented the recommendations in our prior audit report, dated March 2013, and whether the District … and disposed of in a legitimate and cost-effective manner for the period July 1, 2013 through March 24, 2014. … schools with approximately 2,500 students. Appropriations for the 2013-14 fiscal year totaled approximately $42.8 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/wayne-central-school-district-financial-management-and-property-purchaseScio Central School District – Capital Assets (2024M-45)
… School District (District) officials maintained complete and accurate capital asset records. Key Findings District … digital cameras, computer monitors and televisions. For all 100 capital assets, certain key information such as the initial cost, current value, salvage value or the individual assigned custody of the asset was not …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/03/scio-central-school-district-capital-assets-2024m-45Harborfields Central School District – Information Technology Asset Management (2024M-9)
… records help District officials ensure that IT assets are properly insured, tracked through their life cycle and … replaced as necessary. As a result, when inventory records are incomplete and assets are not properly accounted for, District officials cannot …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/harborfields-central-school-district-information-technology-assetManhasset Union Free School District – IT Asset Management (S9-22-15)
… planned to initiate corrective action. … manhasset audit schools statewide IT asset management …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/manhasset-union-free-school-district-it-asset-management-s9-22-15Lewiston-Porter Central School District – IT Asset Management (S9-22-14)
… devices) with estimated total costs of $5,820 based on recent purchases could not be located. Ten IT assets nine …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/lewiston-porter-central-school-district-it-asset-management-s9-22-14Kings Park Central School District – IT Asset Management (S9-22-13)
… in the District’s response letter. … kings park audit schools statewide IT asset management …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/kings-park-central-school-district-it-asset-management-s9-22-13Gloversville Enlarged School District – IT Asset Management (S9-22-12)
… or inventory IT assets, maintain complete IT inventory records or establish adequate controls to safeguard IT … Maintain complete, accurate and up-to-date inventory records. Perform annual inventories. District officials …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/gloversville-enlarged-school-district-it-asset-management-s9-22-12