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Compliance With Special Education Regulations for the Provision of Services (Follow-Up)

… 192,000 of these students in the 2021-22 school year. The DOE is responsible for evaluating students to … initially referred for special education during school year 2016-17. Our audit found that DOE was not adequately …

https://www.osc.ny.gov/state-agencies/audits/2023/03/15/compliance-special-education-regulations-provision-services-follow

Cost-Saving Ideas: Legal Requirements

… 10 requires the designation of one or more "banks" or "trust companies" for deposit of public funds and for the … agreement. Banking Law Section 107-a requires a bank or trust company to provide a pledge of assets or other … 96-d allows a local government, in conjunction with a "bank, trust company or national bank," to submit an …

https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-legal-requirements

Three Years of School District Fiscal Stress Results: School Years 2012-13 to 2014-15

https://www.osc.ny.gov/files/local-government/publications/pdf/three-years-schools-0116.pdf

Audits of Local Governments & Schools

… The Office of the New York State Comptroller’s Division of Local Government and School Accountability conducts performance audits of local governments and school districts. Performance audits … based on an evaluation of evidence against criteria. Local officials use audit findings to improve program …

https://www.osc.ny.gov/local-government/audits

Constitutional Debt Limit

… For counties, cities, towns and villages: The debt limit is a percentage of the five-year average full valuation of … districts (other than the Big 5 districts) The debt limit is a percentage of the current full valuation. …

https://www.osc.ny.gov/local-government/resources/constitutional-debt-limit

Fairport Central School District - Payroll and Employee Benefits (2023-118)

… Audit Objective Determine whether Fairport Central School District (District) officials accurately paid … paid $2,000 because they retired prior to the end of the school year, a requirement for this incentive. Key … Determine whether Fairport Central School District District officials accurately paid employees …

https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fairport-central-school-district-payroll-and-employee-benefits-2023-118

Schoharie Central School District - School Lunch Operations (2019M-19)

… one at the District performed a cost-per-meal equivalent (ME) or meals-per-labor-hour analyses (MPLH). District … bid. Key Recommendations Periodically complete cost-per-ME and MPLH analyses. Ensure the District obtains the best …

https://www.osc.ny.gov/local-government/audits/school-district/2019/04/19/schoharie-central-school-district-school-lunch-operations-2019m-19

Elmira Heights Central School District - Nonresident Tuition (2019M-120)

… and timely, they did not timely bill for nonresident students placed in the District. Key Recommendation Implement … the timely submission of attendance dates for nonresident students placed at the District to the School Business …

https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/elmira-heights-central-school-district-nonresident-tuition-2019m-120

Franklin Central School District – Health Insurance Cost Savings (2016M-50)

… officials implemented measures to achieve cost savings and address rising health insurance costs for the period January … health insurance cost savings by changing health insurance carriers and offering employees a buyout incentive. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2016/04/06/franklin-central-school-district-health-insurance-cost-savings-2016m-50

Lake Pleasant Central School District – Payroll (2016M-8)

… 2015. Background The Lake Pleasant Central School District is located in the Town of Lake Pleasant and the Village of … which operates one school with approximately 100 students, is governed by an elected five-member Board of Education. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/lake-pleasant-central-school-district-payroll-2016m-8

Keene Central School District – Claims Processing (2015M-299)

… 2014 through August 31, 2015. Background The Keene Central School District is located in the Towns of Keene and Jay in Essex County. The District, which operates one school with approximately 165 students, is governed by an … Keene Central School District Claims Processing 2015M299 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/keene-central-school-district-claims-processing-2015m-299

Jefferson-Lewis-Hamilton-Herkimer-Oneida Board of Cooperative Educational Services – Separation Payments (2016M-304)

… Board of Cooperative Educational Services is a public entity serving 18 component … approximately 23,700 students. BOCES, which provides 59 educational and administrative services to its component … JeffersonLewisHamiltonHerkimerOneida Board of Cooperative Educational Services Separation Payments 2016M304 …

https://www.osc.ny.gov/local-government/audits/boces/2016/10/28/jefferson-lewis-hamilton-herkimer-oneida-board-cooperative-educational-services

Hamilton-Fulton-Montgomery Board of Cooperative Educational Services – Procurement (2016M-43)

… 31, 2015. Background The Hamilton-Fulton-Montgomery BOCES is an association of 15 component school districts in … 15 component school districts and their 15,600 students, is governed by an elected seven-member Board of Education. …

https://www.osc.ny.gov/local-government/audits/boces/2016/04/08/hamilton-fulton-montgomery-board-cooperative-educational-services-procurement-2016m

Beaver River Central School District – Payroll (2016M-247)

… 2016. Background The Beaver River Central School District is located in the Towns of Croghan, New Bremen and Watson in … which operates one school with approximately 880 students, is governed by an elected seven-member Board of Education. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/beaver-river-central-school-district-payroll-2016m-247

Wynantskill Union Free School District – Payroll (2016M-66)

… Background The Wynantskill Union Free School District is located in the Towns of North Greenbush, Brunswick and … which operates one school with approximately 350 students, is governed by an elected five-member Board of Education. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/wynantskill-union-free-school-district-payroll-2016m-66

Scio Central School District – Payroll (2017M-10)

… 22, 2016. Background The Scio Central School District is located in the Towns of Alma, Amity, Andover, Bolivar, … which operates one school with approximately 320 students, is governed by an elected seven-member Board of Education. …

https://www.osc.ny.gov/local-government/audits/school-district/2017/03/17/scio-central-school-district-payroll-2017m-10

Local Government Financial Data Release Dates

… Data for individual local governments and school districts is available the day after it is submitted to OSC through Open Book New York . Learn more …

https://www.osc.ny.gov/local-government/data/local-government-financial-data-release-dates