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Rockville Centre Union Free School District - School District Website (S9-19-28)
… District (District) used its resources to maintain a website that provided the public with transparent and … information. Key Findings District officials maintained a website but certain financial information was not posted, … post: The final annual budget and all external CAPs to the website. Budget-to-actual results, all original budget …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/rockville-centre-union-free-school-district-school-district-website-s9-19Fiscal Impact of Proposed School Aid Cuts
Fiscal Impact of Proposed School Aid Cuts
https://www.osc.ny.gov/files/local-government/publications/pdf/0311snapshot.pdfHolland Central School District – Claims Audit (2021M-210)
… adequately supported and properly audited before payment. In addition, the current claims auditor did not receive …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/holland-central-school-district-claims-audit-2021m-210State Comptroller DiNapoli Releases School Audits
… his office completed audits of Baldwin Union Free School District , Catskill Central School District , Cheektowaga-Sloan Union Free School …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-school-auditsDiNapoli: Audit Finds Inadequate Oversight of Student Grade Changes
… in five school districts were changed from failing to passing without proper documentation or supporting … changes, 97 (50 percent) were changed from failing to passing, 36 (18 percent) increased a grade, 10 (5 percent) … in five school districts were changed from failing to passing without proper documentation or supporting …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-audit-finds-inadequate-oversight-student-grade-changesEldred 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-cafeteriaPenfield 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-162Tioga 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-83Orleans 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-2016mTrumansburg 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-171Buffalo City School District – Special Education and Grant Administration (2017M-73)
… released updated NRT rates. The District does not include assistive technology purchases or rentals in the calculation of costs … when submitting claims for Excess Cost Aid, including assistive technology. … Buffalo City School District Special …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/30/buffalo-city-school-district-special-education-and-grant-administrationSaranac Central School District – Tuition Billing and Collections (2023M-90)
… properly billed and collected tuition for nonresident foster care students enrolled at the District. Key Findings … tuition billed and did not bill $4,345 for tuition due. As a result, the District had not been paid $63,681 of the … prepared and issued to the school districts of origin in a timely manner for all nonresident foster care students …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-tuition-billing-and-collections-2023m-90New York State Health Insurance Program – Payments by Beacon Health Options for Mental Health and Substance Abuse Services for Ineligible Members (Follow-Up)
… included in our initial audit report, New York State Health Insurance Program – Payments by Beacon Health Options for Mental Health and Substance Use Services for Ineligible … district employees, and their dependents. The Empire Plan is the primary health insurance plan for NYSHIP, …
https://www.osc.ny.gov/state-agencies/audits/2024/01/03/new-york-state-health-insurance-program-payments-beacon-health-options-mental-health-andUnitedHealthcare – Improper Payments for Medical Services Designated By Modifier Code 59 (Follow-Up)
… Code 59 (Report 2013-S-82 ). Background The New York State Health Insurance Program (NYSHIP) provides health insurance coverage … performed. Modifier code 59 is used to indicate that a provider performed a procedure that was distinct or …
https://www.osc.ny.gov/state-agencies/audits/2017/12/27/unitedhealthcare-improper-payments-medical-services-designated-modifier-code-59-followJefferson 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-42Controlling Access to Student Grading Systems in School Districts (2015-MS-3)
… whether school districts are adequately controlling access to their Student Grading Systems (Systems) for the period July 1, 2013 through May 1, 2015. Background …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/21/controlling-access-student-grading-systems-school-districts-2015-ms-3Opinion 89-38
… to provide benefits to the beneficiaries of a retiree who agrees to elect to receive the "zero option". This is in … spouses of those retired school district employees who elect the so-called "zero option" under the Retirement … 514, 604, 610). The school district's proposed program is designed to provide additional benefits to the beneficiaries …
https://www.osc.ny.gov/legal-opinions/opinion-89-38Gilbertsville-Mount Upton Central School District – Cafeteria Operations (2015M-351)
… 29, 2015. Background The Gilbertsville-Mount Upton Central School District is located in the Towns of Butternuts, … did not perform a per-meal cost analysis to determine if lunch pricing is adequate. Key Recommendation Perform a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/gilbertsville-mount-upton-central-school-district-cafeteria-operationsElmwood Village Charter School – Building Acquisition (2017M-237)
… School officials adequately and appropriately acquired a building in the most cost-beneficial manner that also met the … review and cost-benefit analysis when selecting a building. The Board did not pay a reasonable price for the …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/16/elmwood-village-charter-school-building-acquisition-2017m-237Oversight of Smart Schools Bond Act Funds
… Objective To determine whether the State Education Department … the State. Under the Act, school districts were allocated a portion of the $2 billion based on the percentage of … a Smart Schools Investment Plan (Plan) that details how they propose to use the funds. Each Plan must be approved …
https://www.osc.ny.gov/state-agencies/audits/2020/06/10/oversight-smart-schools-bond-act-funds