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School District Assessment Adjustment Documentation Requirements
A list of documentation requirements can be found in this document.
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/adjustment-documentation-requirements.pdfHenry Johnson Charter School – Resident Tuition Billings and Collections (2023M-32)
audit, charter school, Henry Johnson
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/henry-johnson-charter-school-2023-32.pdfQueens Centers for Progress – Compliance With the Reimbursable Cost Manual
… directly related to the special education program, and sufficiently documented pursuant to the State Education … Department’s (SED) Reimbursable Cost Manual (RCM) and the Consolidated Fiscal Reporting and Claiming Manual (CFR Manual). The audit focused primarily …
https://www.osc.ny.gov/state-agencies/audits/2023/08/10/queens-centers-progress-compliance-reimbursable-cost-manualBrighton Fire District No. 5 - Credit Card and Travel Expenditures (2018M-60)
… $169,000 were a proper use of District money. Travel and car rental costs of approximately $58,000 were not … and other questionable payments. Properly audit all claims for payment. Properly establish and pay per diem amounts. …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/09/13/brighton-fire-district-no-5-credit-card-and-travel-expenditures-2018m-60DiNapoli: Contractor Sentenced in Federal Court for Defrauding State of Over $360,000
… who pleaded guilty to federal fraud charges earlier this year, as a result of a joint investigation by New York State … Southern District Preet Bharara, was sentenced today to a year and one day in prison and ordered to pay a total of … who pleaded guilty to federal fraud charges earlier this year as a result of a joint investigation by New York State …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-contractor-sentenced-federal-court-defrauding-state-over-360000East Moriches Union Free School District - Financial Condition Management (2022M-1)
Determine whether the East Moriches Union Free School District’s (District’s) Board of Education (Board) and Superintendent effectively managed the District’s financial condition.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/east-moriches-2022-01.pdfDiNapoli Issues Report on Transparency of Village Fiscal Activities
… report significantly late (an average of 331 days), and only one filed within the 90-day requirement. All but one of …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-issues-report-transparency-village-fiscal-activitiesSouth Butler Fire Department – Oversight of Financial Activities (2020M-120)
… Petty cash funds were not properly overseen or accounted for. $65,658 was disbursed without any review or approval and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/30/south-butler-fire-department-oversight-financial-activitiesCity of Little Falls – Internal Controls Over Selected City Operations (2013M-214)
… of Audit The purpose of our audit was to examine the City's internal controls over the Treasurer's Office and … period January 1, 2011 to July 31, 2012. Background The City of Little Falls is located in Herkimer County and has … 4,900 residents. The nine-member Common Council is the City's legislative branch and comprises the Mayor and eight …
https://www.osc.ny.gov/local-government/audits/city/2013/11/29/city-little-falls-internal-controls-over-selected-city-operations-2013m-214Hazard Mitigation and Coordination
… school for a week. NYCEM is responsible for coordinating citywide emergency planning and response for all types and … life and property. NYCEM also creates and maintains four citywide evacuation plans: the Area Evacuation Plan, Maritime … have cost estimates. NYCEM did not update and assess its citywide evacuation plans in a timely manner. The Area …
https://www.osc.ny.gov/state-agencies/audits/2022/10/25/hazard-mitigation-and-coordinationUnited HealthCare – Empire Plan Drug Rebates
… Purpose To determine if United HealthCare Insurance Company of New York (United) credited the Department of Civil … rebates. Other Related Audits/Reports of Interest United HealthCare Insurance Company of New York: Empire Plan Drug … Determine if United HealthCare Insurance Company of NY credited Department of …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/united-healthcare-empire-plan-drug-rebatesFiscal Stress Monitoring System Results for School Districts: Four-Year Review
Fiscal Stress Monitoring System Results for School Districts: Four-Year Review
https://www.osc.ny.gov/files/local-government/publications/pdf/fouryearschools.pdfReported Mental Health Position Ratios at School Districts for 2019-20
Reported Mental Health Position Ratios at School Districts for 2019-20
https://www.osc.ny.gov/files/state-agencies/audits/pdf/2020s63SEDMentalHealthExhibit.pdfVillage of Head of the Harbor – Justice Court Operations (2020M-110)
… and money orders and bank statements were missing. Ensure 330 receipts totaling $55,551 were deposited timely. Complete …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/01/village-head-harbor-justice-court-operations-2020m-110Compliance With the Safe Schools Against Violence in Education Act
… accurately reporting statistics on crime and incidents to the State Education Department (Department). We also assessed whether the Department has used incident data to identify school … prevention and response programs. Our audit covered the period July 1, 2011 through June 16, 2014. Background The …
https://www.osc.ny.gov/state-agencies/audits/2015/01/13/compliance-safe-schools-against-violence-education-actCortlandville Fire District – Credit Cards (2020M-57)
… report - pdf ] Audit Objective Determine whether credit card purchases were adequately supported, for appropriate … and paid timely. Key Findings The Board approved credit card charges totaling $18,124 without adequate supporting … for interest. Key Recommendations Adhere to the credit card policy and ensure that supporting documentation is …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/07/10/cortlandville-fire-district-credit-cards-2020m-57Franklin-Treadwell Fire District – Disbursements (2021M-16)
… Audit Objective Determine whether Franklin-Treadwell Fire District (District) officials provided adequate oversight to ensure disbursements were authorized, supported and for appropriate District purposes. Key Findings Although … officials, disbursements were authorized, supported and for appropriate District purposes. However, the failure …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/21/franklin-treadwell-fire-district-disbursements-2021m-16Management's Responsibility for Internal Controls Presentation
Internal controls are essential to the effective operation of local governments and school districts. This webinar will explain the integrated internal control framework, and discuss how a properly designed internal control system can reduce the likelihood that significant errors or fraud will occur
https://www.osc.ny.gov/files/local-government/academy/pdf/Managements-Responsibility-Internal-Contols-08-10-22.pdfSherrill City School District - Future Farmers of America Extra-Classroom Activity Fund (2019M-251)
… District established adequate internal controls to ensure Future Farmers of America (FFA) extra-classroom activity (ECA) cash receipts … found: District officials did not perform an annual audit of FFA records during our audit period. Collections did not … District established adequate internal controls to ensure Future Farmers of America FFA extraclassroom activity ECA …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sherrill-city-school-district-future-farmers-america-extra-classroomNY State Comptroller Thomas P. DiNapoli Statement on the SEC's Adoption of Climate Change Disclosure Rule
… New York State Comptroller Thomas P. DiNapoli released the following statement on the Securities and Exchange … adoption of the Climate Change Disclosure Rule: “This is a significant victory for investors who are committed to mitigating the real … State Comptroller DiNapoli released the following statement on the Securities and Exchange …
https://www.osc.ny.gov/press/releases/2024/03/ny-state-comptroller-thomas-p-dinapoli-statement-secs-adoption-climate-change-disclosure-rule