Search
Eastport-South Manor Central School District - Procurement of Professional Services (2019M-156)
… District officials did not: Use competitive methods to select 10 of 16 professional service providers who were paid more than $1 million during the audit period. Have written agreements for four professional service … and have initiated or indicated they planned to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/eastport-south-manor-central-school-district-procurement-professionalBrighter Choice Charter School for Girls – Non-Payroll Disbursements (2023M-72)
… Brighter Choice Charter School for Girls (School) Board of Trustees (Board) and officials ensured non-payroll … did not prepare and provide the Principal with an abstract of invoices or a list of checks to document the review and approval. The Principal …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/22/brighter-choice-charter-school-girls-non-payroll-disbursements-2023m-72Albany Leadership Charter High School for Girls – Professional Services (2013M-283)
… of our audit was to evaluate the effectiveness of the School’s compact contract with the Brighter Choice Foundation … May 31, 2013. Background The Albany Leadership Charter High School For Girls, located in the City of Albany, Albany … School paid the Foundation a fee of $32,218 to become a member of the charter school network and receive services …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/albany-leadership-charter-high-school-girls-professional-services-2013mMill Neck Manor School for the Deaf – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by the Mill Neck … calculated, adequately documented, and allowable pursuant to the State Education Department's Reimbursable Cost Manual …
https://www.osc.ny.gov/state-agencies/audits/2013/03/14/mill-neck-manor-school-deaf-compliance-reimbursable-cost-manualOracle Charter School – School Building Acquisition and Leave Accrual Records (2013M-290)
… 22, 2013. Background The Oracle Charter School is located in the City of Buffalo. The School is governed by an …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/oracle-charter-school-school-building-acquisition-and-leave-accrualSouthside Academy Charter School – Board Oversight (2013M-318)
… of Audit The purpose of our audit was to examine the School’s relationship with National Heritage Academies Inc. … for the 2012-13 fiscal year were approximately $9 million. Key Finding While the Board meets regularly to deal with a …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/southside-academy-charter-school-board-oversight-2013m-318South Seneca Central School District – Online Banking (2021M-164)
… complete - pdf ] Audit Objective Determine whether the South Seneca Central School District’s (District) Board of … to initiate corrective action. … Determine whether the South Seneca Central School Districts District Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/south-seneca-central-school-district-online-banking-2021m-164DiNapoli: Audit Shows Mixed Results on School Districts' Compliance With Physical Education Rules
… District (Rockland), Kenmore-Town of Tonawanda Union Free School District (Erie), Plattsburgh City School District … District (Albany, Schenectady) and South Huntington Union Free School District (Suffolk). Auditors reviewed the … of 120 minutes of PE during the course of five classes per week. For grades 4-6, the requirement is 120 minutes of PE …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-audit-shows-mixed-results-school-districts-compliance-physical-education-rulesDiNapoli: Jackson Heights Economy Energized By Immigrants and Small Businesses
… their own businesses and making major contributions to the booming local economy, according to a report released … DiNapoli’s thought-provoking economic snapshot shows how the high concentration of immigrants in Jackson Heights … compelling report.” “Jackson Heights is showing the nation how a vibrant immigrant community strengthens our society, …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-jackson-heights-economy-energized-immigrants-and-small-businessesPenfield Central School District – Financial Management (2015M-162)
… School District is located in the Towns of Penfield, Brighton, Perinton and Pittsford in Monroe County and the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/30/penfield-central-school-district-financial-management-2015m-162Eldred Central School District – Financial Condition and Cafeteria Operations (2014M-204)
… District’s financial condition in the general and school food service funds and to evaluate internal controls over the … fund balances to precariously low amounts. The school food service fund has not been self-sufficient and has … savings measures and revenue enhancements for the school food service fund. Segregate duties of the staff involved in …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/17/eldred-central-school-district-financial-condition-and-cafeteriaWestern Suffolk Board of Cooperative Educational Services – Budget Transfers and Confirming Purchase Orders (2016M-218)
… educate approximately 93,000 students in the western area of Suffolk County. BOCES is governed by a seven-member …
https://www.osc.ny.gov/local-government/audits/boces/2016/09/30/western-suffolk-board-cooperative-educational-services-budget-transfers-andAlbion Central School District – Financial Management (2021M-200)
… - pdf ] Audit Objective Determine whether the Albion Central School District (District) Board of Education (Board) … participated in the budgeting process or identify what reports the Committee receives or how they are reviewed. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/albion-central-school-district-financial-management-2021m-200Dalton-Nunda Central School District – Financial Management (2020M-92)
… Audit Objective Determine whether the Dalton-Nunda Central School District (District) Board of Education (Board) and District officials adopted realistic … reserve plan. District officials generally agreed with our recommendations and indicated they have initiated or …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/dalton-nunda-central-school-district-financial-management-2020m-92County of Rockland – Budget Review (B20-6-13)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … County officials’ projections in response to the potential impact of the COVID-19 pandemic (pandemic). The …
https://www.osc.ny.gov/local-government/audits/county/2020/11/13/county-rockland-budget-review-b20-6-13Wainscott Common School District - Claims Auditing (2018M-240)
… report - pdf] Audit Objective Determine whether the Board of Education (Board) adequately audited claims before payment … District officials disagreed with certain aspects of our findings and recommendations, but indicated they planned to implement some of our recommendations. Appendix B includes our comments on …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/wainscott-common-school-district-claims-auditing-2018m-240Procurement of Electricity and Natural Gas Through Aggregators (2018-MS-5)
… for energy purchases are ensuring they are procuring electricity and natural gas at the lowest prices. Key … comparisons to ensure they received the lowest prices for electricity and natural gas. Five units (City of Albany; … spent approximately $2.4 million (67 percent) more for electricity than a potential benchmark we identified for …
https://www.osc.ny.gov/local-government/audits/city/2019/02/01/procurement-electricity-and-natural-gas-through-aggregators-2018-ms-5DiNapoli: More Needs to Be Done to Provide Mental Health Training to School Staff
… found they did not provide mental health training to all staff for the 2020-21 school year by Sept. 15, as … lacked some or all the recommended components, including how to access crisis support and recognizing warning signs … and Human Services (HHS) addressing “what educators should know.” School districts must also certify to the SED …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-more-needs-be-done-provide-mental-health-training-school-staffBayport Blue Point Union Free School District – Lead Testing and Reporting (S9-25-8)
… [read complete report – pdf] Audit Objective Did Bayport Blue Point Union Free School District (District) officials … cycles have followed: Cycle One: September 6, 2016 to October 31, 2016. Cycle Two: January 1, 2020 to December 31, … 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/2025/08/01/bayport-blue-point-union-free-school-district-lead-testing-and-reportingTrumansburg Central School District – School Lunch Operations (2015M-171)
… January 16, 2015. Background The Trumansburg Central School District is located in the Towns of Enfield and … which are located in the high school, middle school and elementary school buildings. The District’s budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/trumansburg-central-school-district-school-lunch-operations-2015m-171