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Opinion 88-46
… of funds among the participants is to be made on a pro rata basis under the proposed agreement. The agreement …
https://www.osc.ny.gov/legal-opinions/opinion-88-46Rockville Centre Union Free School District – School Lunch Fund Financial Condition (2016M-139)
… was to analyze the school lunch fund’s financial condition for the period July 1, 2014 through April 30, 2016. … level for meals per labor hour (MPLH) is below the industry average. The District paid health insurance and retirement system costs for cafeteria …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/rockville-centre-union-free-school-district-school-lunch-fund-financialCooperstown Central School District – School Lunch Fund Financial Condition (2016M-86)
… Purpose of Audit The purpose of our audit was to determine whether District officials managed the school … Key Finding District officials have not performed a cost-per-meal analysis or an analysis of their meals per labor hour (MPLH) that would have allowed them to identify the loss …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cooperstown-central-school-district-school-lunch-fund-financial-conditionWest Babylon Union Free School District – School Lunch Operations (2016M-243)
… elementary schools, which offer breakfast, lunch and à la carte foods to approximately 4,000 students and 1,050 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/west-babylon-union-free-school-district-school-lunch-operations-2016m-243School Districts’ Energy Performance Contracts (2015-MR-1)
… reports to the following school districts: Half Hollow Hills Central School District [pdf] , Island Trees Union Free …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/06/school-districts-energy-performance-contracts-2015-mr-1Watertown City School District – Procurement (2021M-176)
… agreements with three providers. Obtain verbal or written quotes for the purchase of goods and services from nine … professional service providers. Obtain verbal and written quotes as required by the procurement policy. District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/watertown-city-school-district-procurement-2021m-176Wyandanch Union Free School District - Budget Review (B19-7-1)
The purpose of our budget review was to provide an independent evaluation of the adopted 2017-18 and 2018-19 budgets, and the proposed 2019-20 budget.
https://www.osc.ny.gov/files/local-government/audits/pdf/wyandanch-br.pdfAccess Controls Over Student Information Systems (2014-MR-1)
… within SIS that allow users to assume the identity or the account of another user. None of the districts reviewed audit … SIS data for users of the assume-identity and assume-account features. Periodically review available audit logs …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/19/access-controls-over-student-information-systems-2014-mr-1Real Property Tax Cap and Tax Cap Compliance
… Line at 1-866-321-8503 or 518-408-4934: Technical issues, account set-up or log-in problems – Select option 1. …
https://www.osc.ny.gov/local-government/property-tax-capHiring Public Retirees – When Employees Retire
… governing how much retirees can earn in post-retirement employment without affecting their pension. Earnings Limits … BOCES, etc. Public authorities For service (not disability) retirees, earnings are not limited for: … by school districts or Boards of Cooperative Educational Services (BOCES) is suspended through June 30, 2027 . This …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/hiring-public-retireesFranklin Square Union Free School District – Website Transparency (2025M-93)
… School District (District) officials ensure the District’s website provided the public with transparent and … and administrative information on a school district’s website to help enhance the public’s access to basic … information easily accessible for review on the district’s website so that the community and other interested parties …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/17/franklin-square-union-free-school-district-website-transparency-2025m-93Smithtown Central School District – Claims Processing and Travel-Related Expenses (2021M-25)
… (Board) ensured claims were adequately documented, for appropriate purposes, and properly audited and approved prior to payment, and that any travel expenses were reasonable. Key Findings We found that …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/smithtown-central-school-district-claims-processing-and-travel-relatedCherry Valley–Springfield Central School District – Financial Condition (2020M-156)
… Determine whether the Cherry Valley-Springfield Central School District (District) officials effectively managed the … Key Findings Officials effectively managed most aspects of financial condition. However, officials have not: Utilized … and conditions for using each reserve. Subsequent Event Our audit fieldwork was completed prior to the COVID-19 …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/cherry-valley-springfield-central-school-district-financial-conditionLittle Flower Union Free School District – Tuition (2015M-233)
… period July 1, 2014 through June 30, 2015. Background The Little Flower Union Free School District is a special act … Continue efforts to collect all past-due amounts billed. … Little Flower Union Free School District Tuition 2015M233 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/little-flower-union-free-school-district-tuition-2015m-233King Center Charter School - Information Technology (2018M-61)
… they planned to initiate corrective action. … King Center Charter School Information Technology 2018M61 …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/07/20/king-center-charter-school-information-technology-2018m-61Ravena Coeymans Selkirk Central School District – Lead Testing and Reporting (S9-25-7)
… identify, report and implement needed remediation to reduce lead exposure in potable water outlets? Audit … contamination began in 2016, and subsequent testing cycles have followed: Cycle One: September 6, 2016 to October 31, … detailed which water outlets they exempted from sampling, how they would be secured against use, and what remedial …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/ravena-coeymans-selkirk-central-school-district-lead-testing-andGlobal Concepts Charter School – Cash Disbursements (2017M-126)
… claims for payment. Ensure that School officials secure quotes or competitive bids when required, review all quotes that are received and publically advertise to meet the …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/02/global-concepts-charter-school-cash-disbursements-2017m-126Opinion 2005-6
… LAW -- Payment in aid or maintenance of parochial schools (funding a town program conducted at a parochial … of a town program for town residents on that subject, so long as the town retains ultimate supervision and control of … program, or for services in connection therewith, so long as the town retains ultimate supervision and control …
https://www.osc.ny.gov/legal-opinions/opinion-2005-6Salmon River Central School District – Foster Care Student Tuition (2022M-168)
… Audit Objective Determine whether Salmon River Central School District (District) officials accurately paid tuition for foster care students enrolled at other school districts. Key … overpaid tuition by $58,277 for 11 foster care students and underpaid tuition by $1,007 for three foster care …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/10/salmon-river-central-school-district-foster-care-student-tuition-2022mAlbany Community Charter School – Financial Operations (2013M-185)
… Purpose of Audit The purpose of our audit was to evaluate the process … related financial terms for the building space needed for school operations and the effectiveness of the School’s … choice of its site selection for the elementary school or middle school. School officials could have saved about …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/10/25/albany-community-charter-school-financial-operations-2013m-185