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East Islip Union Free School District – Financial Condition (2015M-283)
… totaling $4.1 million. Key Recommendations Discontinue the practice of adopting budgets that overestimate expenditures. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/29/east-islip-union-free-school-district-financial-condition-2015m-283Depew Union Free School District – Financial Condition (2016M-229)
… Background The Depew Union Free School District is located in the Towns of Cheektowaga and Lancaster in Erie County. The District, which operates three schools … is in compliance with the statutory limit and develop a plan to use excess funds in a manner that benefits …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/depew-union-free-school-district-financial-condition-2016m-229Berkshire Union Free School District – Financial Condition (2015M-310)
… school district located on the grounds of the Berkshire Farm Center in the Town of Canaan, Columbia County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/berkshire-union-free-school-district-financial-condition-2015m-310Little Flower Union Free School District – Tuition (2015M-233)
… July 1, 2014 through June 30, 2015. Background The Little Flower Union Free School District is a special act public … 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-233Kenmore-Town of Tonawanda Union Free School District – Financial Management (2015M-155)
… in accordance with statute, to remedy reserves with excess funds. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/06/kenmore-town-tonawanda-union-free-school-district-financial-managementGreenburgh Eleven Union Free School District – Financial Condition (2015M-194)
… The Greenburgh Eleven Union Free School District is a special act school district located in Dobbs Ferry, Westchester County. The District, which … Key Findings The District has experienced a steady decline in tuition revenues and consistently decreased expenditures …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/greenburgh-eleven-union-free-school-district-financial-condition-2015mNorth Bellmore Union Free School District – Financial Condition (2014M-47)
… through June 30, 2013. Background The North Bellmore Union Free School District is located in the Towns of Hempstead in … North Bellmore Union Free School District Financial Condition 2014M47 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/north-bellmore-union-free-school-district-financial-condition-2014m-47Fort Edward Union Free School District – Financial Condition (2015M-67)
… Fort Edward in Washington County. The District is governed by a Board of Education and has approximately 100 employees … reasonable budgets that included realistic estimates based on historical or known trends, the District relied on the appropriation of fund balance to finance recurring …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/fort-edward-union-free-school-district-financial-condition-2015m-67XIX.2.A Project IDs and Description – XIX. Project Costing (PCIP)
… Project ID Project ID in SFS is an internal identifier to capture costs related … of ‘NEXT’ auto-numbering approach for their Project ID. Auto-numbering is aligned with guidance and avoids … Project IDs. Using the federal grant number as the Project ID when creating new projects in SFS is no longer …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix2a-project-ids-and-descriptionAccounts Payable Advisory No. 47
… Section 4 – Procurement Card Use . Update : Agencies are required to use a PO for all single purchases of $10,000 or more from any vendor that has a classification as a “procurement … Orders for more information. In addition, agencies are required to use PCards to purchase goods and services less …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/47-purchase-orders-and-procurement-card-useManchester-Shortsville Central School District – Instructional Complex Capital Improvement Project (2021M-103)
… As a result, voters were not afforded the opportunity to ratify or reject the Board’s decisions or have assurance … $149,000 in additional work that were not presented to and approved by the voters. The Board did not … Present future capital project plans transparently to voters. Competitively bid change orders exceeding the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/01/manchester-shortsville-central-school-district-instructional-complexTown of Middleburgh – Claims Audit Process (2023M-56)
… [read complete report – pdf] Audit Objective To determine whether the Town of Middleburgh (Town) Town Board (Board) properly audited claims prior to payment. Key Findings The Board did not properly audit claims prior to approving them for payment. As a result, the risk is …
https://www.osc.ny.gov/local-government/audits/town/2023/07/07/town-middleburgh-claims-audit-process-2023m-56Science Academies of New York Charter Schools – Purchase versus Lease of Buildings (2017M-279)
… Frankfort in Herkimer County. SANY, which is governed by a seven-member Board, has approximately 1,600 students. … buildings acquired during our audit period rather than leasing them. Key Recommendations Perform and document a thorough cost-benefit analysis of leasing versus purchasing buildings to ensure the best …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/science-academies-new-york-charter-schools-purchase-versus-lease-buildingsFishers Island Waste Management District -- Purchasing (2015M-292)
… audit was to evaluate the District’s purchasing practices for the period January 1, 2014 through June 30, 2015. … Board of Commissioners. Budgeted appropriations for 2015 total $610,540. Key Findings The District’s … policy does not require the use of competitive bidding for any purchases. District officials did not always comply …
https://www.osc.ny.gov/local-government/audits/district/2016/01/29/fishers-island-waste-management-district-purchasing-2015m-292U-Crest Fire District #4 – Travel Expenditures (2017M-35)
… a district corporation of the State, distinct and separate from the Town of Cheektowaga in Erie County. The District is … for meals and hotels are no greater than the GSA rates. Plan conference travel, including hotel reservations, in …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/26/u-crest-fire-district-4-travel-expenditures-2017m-35Oversight of Mental Health Education in Schools
… Objectives To determine what steps the State Education Department (Department) is taking to ensure that school districts have the necessary … in place as required by law. We also sought to determine what mental health services are available at the school … To determine what steps the State Education Department is taking to ensure …
https://www.osc.ny.gov/state-agencies/audits/2022/04/11/oversight-mental-health-education-schoolsDiNapoli Announces State Pension Fund's 2024 Corporate Governance Stewardship Priorities
… risks, diversity, equity and inclusion (DEI), workforce management, and ensuring a robust governance framework to … the development of robust governance practices and prudent management of environmental and social factors that can … The Fund’s engagement includes voting proxies at company meetings, filing shareholder proposals, writing …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-announces-state-pension-funds-2024-corporate-governance-stewardship-prioritiesIndependent Oversight: OSC's Contract Review Safeguards Public Funds
… $11 billion in spending without a competitive process or the benefit of an OSC review. These actions build on … at $6 billion primarily due to errors, improprieties or lack of documentation. For many of these contracts, … with the intent of State procurement laws, excessive, or otherwise not in the best interest of the State. In such …
https://www.osc.ny.gov/reports/independent-oversight-osc-contract-review-safeguards-public-fundsOceanside Union Free School District – Monitoring Internet Use (2022M-195)
… acceptable Internet use policy on the District’s network. In addition to finding sensitive information technology (IT) … personal email, online gaming and social networking, in violation of the District’s AUP. Internet browsing …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/24/oceanside-union-free-school-district-monitoring-internet-use-2022m-195Hicksville Union Free School District – Managing Network User Accounts (2023M-20)
… B includes our comment on an issue that was raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/hicksville-union-free-school-district-managing-network-user-accounts