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Babylon Union Free School District – Financial Condition (2015M-323)
… The Babylon Union Free School District is located in the Town of Babylon, Suffolk County. The District, which … not use 94 percent of appropriated fund balance, resulting in unrestricted fund balance that exceeds legal limits. The … Recommendations Use the surplus unrestricted fund balance in a manner that benefits District residents, adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/babylon-union-free-school-district-financial-condition-2015m-323Scarsdale Union Free School District – Overtime (2022M-105)
… to ensure that only necessary overtime charges are being incurred. District officials generally agreed with our … B includes our comment on an issue that was raised in the District’s response letter. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/scarsdale-union-free-school-district-overtime-2022m-105Pleasantville Union Free School District – Claims Auditing (2022M-136)
… auditor was properly trained or had necessary access to District records for the claims auditor to effectively perform the Board’s claims audit …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/pleasantville-union-free-school-district-claims-auditing-2022m-136Medicaid Program - Improper Payments for Sexual and Erectile Dysfunction Drugs, Procedures, and Supplies Provided to Medicaid Recipients, Including Sex Offenders (2018-S-16)
To determine whether Medicaid recipients, including sex offenders, inappropriately received Medicaid-funded sexual dysfunction and erectile dysfunction ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18s16.pdfImproper Payments for Sexual and Erectile Dysfunction Drugs, Procedures, and Supplies Provided to Medicaid Recipients, Including Sex Offenders (2018-S-16) 90-Day Response
To determine whether Medicaid recipients, including sex offenders, inappropriately received Medicaid-funded sexual dysfunction and erectile dysfunction ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18s16-response.pdfComptroller DiNapoli Releases Municipal Audits
… IDA , Town of Villenova and the Westmere Fire District . “In today’s fiscal climate, budget transparency and … expenditures over the past three years, which resulted in operating surpluses totaling nearly $1.6 million. This has … However, the town justice did not always make deposits in a timely manner and did not perform monthly bank …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-2DiNapoli: OCFS Should Improve Foster Care Placement Oversight
… Other key findings include: Foster home records at 10 sites visited lacked evidence that counties or VAs met … read the full audit report, visit: http://www.osc.state.ny.us/audits/allaudits/093017/15s79.htm For access to state and …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-ocfs-should-improve-foster-care-placement-oversightState Comptroller DiNapoli Releases Municipal & School Audits
… was not provided to all employees or any board members. Of the 120 total individuals tested (115 selected employees … not available for the district’s use Eastern Suffolk Board of Cooperative Educational Services – Information Technology … and properly audited prior to payment, certain purchases of goods and services auditors reviewed lacked necessary …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-audits-0Copiague Union Free School District – Check Signing (2015M-181)
… was to examine the District’s check signing procedures for the period July 1, 2013 through April 30, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year are approximately $112.5 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/copiague-union-free-school-district-check-signing-2015m-181Seaford Union Free School District – Extra-Classroom Activities (2016M-291)
… made in a timely manner, with the time between collection and deposit dates ranging from 15 to 91 days. School store receipts were not supported by a profit and loss statement or sufficient detail for the central … Ensure that extra-curricular activity clubs attach profit and loss statements or other detail sufficient to support …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/seaford-union-free-school-district-extra-classroom-activities-2016m-291Franklin Square Union Free School District – Fund Balance (2016M-129)
… Purpose of Audit The purpose of our audit was to evaluate the District’s fund balance for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/franklin-square-union-free-school-district-fund-balance-2016m-129Amityville Union Free School District – Payroll (2016M-155)
… June 30, 2015. Background The Amityville Union Free School District is located in the Town of Oyster Bay in … implement compensating controls. … Amityville Union Free School District Payroll 2016M155 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/amityville-union-free-school-district-payroll-2016m-155Greenport Union Free School District – Financial Condition (2014M-203)
… through March 31, 2014. Background The Greenport Union Free School District is located in the Village of Greenport … Board of Education. The District operates one school with approximately 645 students. Budgeted general fund …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/greenport-union-free-school-district-financial-condition-2014m-203Patchogue-Medford Union Free School District – Health Insurance Buyouts (2023M-21)
… requirements to determine if the program is implemented in the most prudent and cost-effective manner. At the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/patchogue-medford-union-free-school-district-health-insurance-buyoutsHuntington Union Free School District – Financial Condition (2015M-356)
… September 30, 2015. Background The Huntington Union Free School District is located in the Town of Huntington in … Suffolk County. The District, which operates eight schools with approximately 4,650 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/huntington-union-free-school-district-financial-condition-2015m-356Katonah-Lewisboro Union Free School District – Procurement of Goods and Services (2022M-122)
… Objective Determine whether Katonah-Lewisboro Union Free School District (District) officials procured goods and … officials did not seek separate competition for 35 public work projects totaling almost $3.1 million, as …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/katonah-lewisboro-union-free-school-district-procurement-goods-andIrvington Union Free School District – Fixed Assets (2022M-89)
… for fixed assets. Key Findings District officials did not properly monitor and account for 63 percent of the 105 … assets reviewed that cost $595,118. This can be attributed to District officials last conducting a physical inventory in 2018. Specifically, we found: Of the 80 assets tested, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/irvington-union-free-school-district-fixed-assets-2022m-89Southampton Union Free School District – Financial Management (2024M-43)
Determine whether the Southampton Union Free School District District Board of Education Board and officials effectively managed fund balance and reserve funds
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/southampton-union-free-school-district-financial-management-2024m-43Elmsford Union Free School District – Fixed Assets (2017M-147)
… whether the District properly recorded and accounted for fixed assets for the period July 1, 2015 through March 13, 2017. … for maintaining fixed asset records. Ensure that all fixed assets with values that exceed the threshold have a …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/27/elmsford-union-free-school-district-fixed-assets-2017m-147Remsenburg-Speonk Union Free School District – Procurement (2017M-211)
… determine whether the District procured goods and services in accordance with it its procurement policy and applicable … Remsenburg-Speonk Union Free School District is located in the Town of Southampton in Suffolk County. The District, which has approximately 140 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/19/remsenburg-speonk-union-free-school-district-procurement-2017m-211