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King Center Charter School – Purchasing (2013M-215)
… appropriate guidance as to when written or verbal price quotes should be obtained and when items must be … that School officials obtain verbal or written price quotes, when applicable, before procuring goods and/or …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/king-center-charter-school-purchasing-2013m-215Gananda Central School District – Procurement (2021M-86)
… bidding requirements totaling $352,943. Requiring quotes in compliance with purchasing policies, totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/gananda-central-school-district-procurement-2021m-86Putnam/Northern Westchester Board of Cooperative Educational Services – Information Technology and Claims Auditing (2016M-205)
… Cooperative Educational Services consists of 18 component school districts and operates at three campuses. BOCES is …
https://www.osc.ny.gov/local-government/audits/boces/2016/09/30/putnamnorthern-westchester-board-cooperative-educational-services-informationIsland Trees Union Free School District - School District Website (S9-19-34)
… Officials did not prepare: A multiyear financial plan. Posting a prepared plan further enhances the transparency of … and all external audits. Should enhance transparency by: Posting budget-to-actual results and the annual internal audit. Preparing and posting a multiyear financial plan to help residents see the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/island-trees-union-free-school-district-school-district-website-s9-19-34CVS Caremark – Effectiveness of CVS Caremark Audits of the Empire Plan Prescription Drug Program
… program and remitted all recoveries owed to the Department of Civil Service (Civil Service). The audit covered the … December 2023. About the Program The New York State Health Insurance Program (NYSHIP), administered by Civil … audits, on-site audits, and Medicare Part D compliance reviews. During the audit period, CVS Caremark recovered or …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/cvs-caremark-effectiveness-cvs-caremark-audits-empire-plan-prescription-drug-programPUC Achieve Charter School – Board Oversight (2016M-316)
… The School, which is governed by a seven-member Board of Trustees, provided education to approximately 85 students in … loss of approximately $470,000. One of the School’s Trustees appears to have a prohibited interest in the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/05/05/puc-achieve-charter-school-board-oversight-2016m-316Brighter Choice Charter Middle School for Girls – Financial Operations (2014M-301)
… of the School’s contract with a not-for-profit foundation for the period July 1, 2011 through June 30, 2014. … $3.2 million. Key Findings The Board contracted with a Foundation to provide services to the School, but the … The Board President was the Executive Director of the Foundation but did not disclose this information on the …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/03/06/brighter-choice-charter-middle-school-girls-financial-operations-2014m-301Seneca Falls Central School District – Procurement (2021M-201)
… to competitive bidding requirements. $124,662 required quotes. District officials did not competitively procure or …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/25/seneca-falls-central-school-district-procurement-2021m-201Charter School for Applied Technologies – Payment to Affiliated Entities (2013M-300)
… participation in these ventures because School officials refused to provide us access to either entity’s financial …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/charter-school-applied-technologies-payment-affiliated-entities-2013m-300Aloma D. Johnson Charter School – Leave Accruals (2017M-218)
… Purpose of Audit The purpose of our audit was to review the School’s leave accrual activities for the period July 1, 2015 … sheets did not agree with leave request forms, leave time records or related leave reports. We compared the 2015-16 …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/12/29/aloma-d-johnson-charter-school-leave-accruals-2017m-218Henry Johnson Charter School – Financial Operations (2014M-214)
… The purpose of our audit was to evaluate the School’s compact contract with a not-for-profit Foundation for the period July 1, 2012 through … 2013-14 were approximately $5.7 million. Key Findings The compact contract does not describe in detail the services …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/10/31/henry-johnson-charter-school-financial-operations-2014m-214DiNapoli: Greenburgh-Graham Union Free School District Superintendent and Former Security System Specialist Arrested on Corruption Charges for Stealing School Funds
… of the Greenburgh-Graham Union Free School District were arrested on corruption charges for allegedly stealing school … Rockland County, and Surendra Kumar, 47, of Yonkers, were arrested today by the Westchester County District Attorney’s … of the GreenburghGraham Union Free School District were arrested on corruption charges …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-greenburgh-graham-union-free-school-district-superintendent-and-former-security-systemCVS Health – Accuracy of Empire Plan Medicare Rx Drug Rebate Revenue Remitted to the Department of Civil Service
… remitted corresponding rebate revenue to the Department of Civil Service for prescription drugs provided under the … prescription drug coverage under Empire Plan Medicare Rx, a Medicare Part D Prescription Drug Plan with expanded … of the prescription drug program averaged $2.5 billion per year. In accordance with the contracts, CVS Health was …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/cvs-health-accuracy-empire-plan-medicare-rx-drug-rebate-revenue-remitted-department-civilRoosevelt Children’s Academy Charter School – Selected Financial Operations (2013M-254)
… without fair competition, did not seek competitive price quotes when procuring goods and services totaling $16,028, …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/10/roosevelt-childrens-academy-charter-school-selected-financial-operationsHelping Students Get Course Credit: Credit Recovery Programs in School Districts (2012MS-8)
… allow school districts to provide CRPs to students who did not pass a course during the school year or at the end of a summer school program, districts are … of students in CRP courses. … Helping Students Get Course Credit Credit Recovery Programs in School …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/05/helping-students-get-course-credit-credit-recovery-programs-schoolValley Central School District – Information Technology (2020M-154)
… report - pdf ] Audit Objective Determine whether the Board of Education (Board) and Valley Central School District … did not have a contingency plan to recover in the event of a significant service interruption. The Board did not … initiate corrective action. … Determine whether the Board of Education Board and Valley Central School District …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/valley-central-school-district-information-technology-2020m-154Menands Union Free School District – Information Technology (2021M-78)
… and District officials adequately safeguarded computerized data from unauthorized use, access and loss. Key Findings … officials did not adequately safeguard computerized data from unauthorized use, access and loss and although the … IT security awareness training to employees. Adopt a breach notification policy that is required by New York State …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/menands-union-free-school-district-information-technology-2021m-78True North Rochester Preparatory Charter School – Contract Management (2014M-073)
… July 1, 2011 through August 13, 2013. Background The True North Rochester Preparatory Charter School, located in the City of Rochester, is governed by the Board of Trustees which comprises nine … for certain costs and allows one party − the CMO − to train the Directors of Operations, who are responsible for …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/07/11/true-north-rochester-preparatory-charter-school-contract-management-2014mOpinion 88-15
… have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS … as village trustee and school district attorney, in which you state that you are the comptroller of an incorporated … from exercising any section 801 powers and duties will not cure a prohibited conflict of interest ( Dykeman v …
https://www.osc.ny.gov/legal-opinions/opinion-88-15Otego-Unadilla Central School District - School District Website (S9-19-26)
… card. Budget-to-actual results in an easily accessible location. Corrective action plan (CAP) in an easily accessible location and include a specific individual responsible for … transparency by posting budget-to-actual results in a location easy to access. Post CAP to the website in a …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/otego-unadilla-central-school-district-school-district-website-s9-19-26