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Moravia Central School District – Lead Testing and Reporting (S9-25-2)
… and implement needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – … which water outlets they exempted from sampling and how they would be secured against use, and what remedial … testing results on the District’s website until up to five weeks past the required deadline. Results were not reported …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/moravia-central-school-district-lead-testing-and-reporting-s9-25-2Albany Leadership Charter School for Girls – Cash Collections (2022M-165)
… Determine whether Albany Leadership Charter School for Girls (School) Board of Trustees (Board) and officials ensured collections were properly accounted for and deposited in a timely manner. Key Findings The Board …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/03/albany-leadership-charter-school-girls-cash-collections-2022m-165Town of Otselic – Records and Reports and Conflict of Interest (2021M-36)
… report - pdf ] Audit Objective Determine whether the Town of Otselic (Town) Town Supervisor (Supervisor) maintained … Board did not ensure there were no prohibited conflicts of interest. We also found: The Supervisor did not provide … annual financial reports were not filed with the Office of State Comptroller, as required. As of May 5, 2021, the …
https://www.osc.ny.gov/local-government/audits/town/2021/07/16/town-otselic-records-and-reports-and-conflict-interest-2021m-36University Preparatory Charter School for Young Men - Payroll (2023M-123)
… Determine whether University Preparatory Charter School for Young Men (School) officials accurately compensated … compensate employees or require adequate support for hours worked. Therefore, payroll errors went undetected … (CEO) authorized salaries within the Board-approved range. Officials did not adequately segregate payroll duties …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/12/01/university-preparatory-charter-school-young-men-payroll-2023m-123DiNapoli: Needles, Birth Control Go Missing From NYC School Health Centers
… only allows important and hazardous medical supplies to go missing, but can also mean that medications are not …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-needles-birth-control-go-missing-nyc-school-health-centersIndian Lake Central School District – Lead Testing and Reporting (S9-25-16)
… since been identified as toxic to people, especially young children. Lead poisoning can cause neurological issues such as slowing children’s growth, causing learning and behavioral issues or causing … pandemic). Cycle Three: January 1, 2023 to December 31, 2025. 2 Audit Summary District officials did not properly …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/indian-lake-central-school-district-lead-testing-and-reporting-s9-25-16Safe Schools Against Violence in Education (SAVE) Act - Safety Plans - 2019-MS-1
… have a safety plan. Eighteen schools did not have a safety team or did not have all the required members. No school met … (boards) must: Appoint all required members to the safety team. Adopt the safety plan annually by September 1 after … The Chief Emergency Officer must ensure that: The safety team develops a plan and annually reviews and updates it …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/07/25/safe-schools-against-violence-education-save-act-safety-plans-2019-ms-1Tioga Central School District – Cash Management (2020M-83)
… District officials disagreed with certain aspects of our findings and recommendations, but indicated they have …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/13/tioga-central-school-district-cash-management-2020m-83Circle of Friends – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs submitted by Circle of Friends on its Consolidated Fiscal Reports (CFRs) were … To SED: Review the disallowances identified by our audit and, if warranted, make the necessary adjustments … of Interest State Education Department: The Norman Howard School - Compliance With the Reimbursable Cost Manual …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/circle-friends-compliance-reimbursable-cost-manualReal Property Tax Cap - School Districts
… File property tax cap form online [Accessible only to filing entities] … for Excess Tax Levy [pdf] Legislation – Chapter 97 (Part A) [pdf] Summary [pdf] Overview of the State Comptroller’s … School Districts Webinar On Demand This webinars provide a general overview of the Property Tax Cap for School …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-school-districtsWhite Plains City School District – Financial Management (2020M-71)
… annual budget. Certain appropriations were overestimated in previous budgets and continued to be overestimated. … the statutory surplus fund balance limit and resulted in a lack of transparency because the taxpayers were not … known factors. Reduce the amount of surplus fund balance in a manner that benefits taxpayers. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/30/white-plains-city-school-district-financial-management-2020m-71Tuition Assistance Program – Metropolitan College of New York
… operates at two locations, Manhattan and the Bronx. The school offers degrees in areas such as Business, Healthcare … students for the 2015-16 year. Undergraduate tuition for spring 2016 was $584 per credit, or $8,760 per term (15 … period, as well as other awards to these students through spring 2015. Key Findings We determined that the procedures …
https://www.osc.ny.gov/state-agencies/audits/2016/07/25/tuition-assistance-program-metropolitan-college-new-yorkNorth Bellmore Union Free School District - Procurement of Professional Services (2019M-95)
… with District policy to procure professional services. Our review of procedures District officials used to select 17 … professional services. District officials agreed with our recommendations and indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/north-bellmore-union-free-school-district-procurement-professionalSelected Aspects of the Migrant Education Program
… temporary or seasonal employment in an agricultural or fishing activity as a principal means of livelihood. The …
https://www.osc.ny.gov/state-agencies/audits/2015/05/15/selected-aspects-migrant-education-programGreen Tech High Charter School – Resident Tuition Billing (2015M-2)
… July 1, 2013 through June 30, 2014. Background The Green Tech High Charter School is located in the City of Albany and … the year as part of the year-end reconciliation. … Green Tech High Charter School Resident Tuition Billing 2015M2 …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/04/10/green-tech-high-charter-school-resident-tuition-billing-2015m-2Sewanhaka Central High School District – Business Office Information Technology Systems (2023M-12)
… - pdf] Audit Objective Determine whether Sewanhaka Central High School District (District) officials developed an information … place that is properly distributed to all business office staff and periodically tested for efficacy, District …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/30/sewanhaka-central-high-school-district-business-office-informationJefferson Central School District – Procuring Services (2021M-42)
… without seeking competition. $6,410 to an employee’s private business for lawn care services without public written disclosure of his interest in the contract with the District. Key Recommendations Seek … Ensure District officers or employees publicly disclose, in writing, any interests they have in contracts or …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/jefferson-central-school-district-procuring-services-2021m-42Windsor Central School District – Cafeteria Operations (2016M-130)
… audit was to examine District officials’ management of the school lunch fund for the period July 1, 2014 through February 23, 2016. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/windsor-central-school-district-cafeteria-operations-2016m-130Amityville Union Free School District – Extra-Classroom Activity Fund (2021M-87)
… were properly collected, receipted and deposited in full. Only five deposits totaling $4,038, of the 150 …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/08/amityville-union-free-school-district-extra-classroom-activity-fund-2021mOrleans Niagara Board of Cooperative Educational Services – Financial Management (2016M-72)
… Purpose of Audit The purpose of our audit was to review the BOCES’ … is a governmental entity covering the area of 13 component school districts in Orleans and Niagara counties. BOCES, …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/orleans-niagara-board-cooperative-educational-services-financial-management-2016m