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Orchard Park Central School District – School Bus Procurement and Reserves (2013M-368)
… 1, 2012 through November 20, 2013. Background The Orchard Park Central School District is located in Erie County and is governed by …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/orchard-park-central-school-district-school-bus-procurement-and-reservesKeene Central School District – Claims Processing (2015M-299)
… Purpose of Audit The purpose of our audit was to examine the … 2014 through August 31, 2015. Background The Keene Central School District is located in the Towns of Keene and Jay in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/keene-central-school-district-claims-processing-2015m-299Wynantskill Union Free School District – Payroll (2016M-66)
… The Wynantskill Union Free School District is located in the Towns of North Greenbush, Brunswick and Poestenkill in Rensselaer County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/wynantskill-union-free-school-district-payroll-2016m-66Scio Central School District – Payroll (2017M-10)
… for the 2016-17 fiscal year total approximately $10.3 million. Key Findings The Board has not adopted written …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/17/scio-central-school-district-payroll-2017m-10Franklin Central School District – Health Insurance Cost Savings (2016M-50)
… whether District officials implemented measures to achieve cost savings and address rising health insurance costs for … Key Finding District officials achieved health insurance cost savings by changing health insurance carriers and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/06/franklin-central-school-district-health-insurance-cost-savings-2016m-50East Quogue Union Free School District – Selected Payroll Practices and Information Technology (2014M-44)
… of July 1, 2012 through August 30, 2013. Background The East Quogue Union Free School District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/east-quogue-union-free-school-district-selected-payroll-practices-andNortheastern Clinton Central School District – Foster Care Tuition Billing (2024M-48)
… Objective Determine whether Northeastern Clinton Central School District (District) officials properly billed tuition … care students enrolled at the District. As a result, as of June 30, 2023, officials had not billed $95,210 of the … billing errors. District officials generally agreed with our recommendations and indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/northeastern-clinton-central-school-district-foster-care-tuition-billingDiNapoli Releases Analysis of Executive Budget
… budget director is empowered to reduce certain spending by up to 3 percent if tax revenue projections decline by $500 … factors, tax revenues would increase 4.8 percent in the coming fiscal year according to the report. The lingering … each school by funding source; and Most aid programs for local governments would be held flat for another year, …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-releases-analysis-executive-budgetMount Pleasant-Blythedale Union Free School District – Short-Term Borrowing and Purchasing (2015M-365)
… Purpose of Audit The purpose of our audit was to review the … 2015. Background The Mount Pleasant-Blythedale Union Free School District, a special act school district created by the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/mount-pleasant-blythedale-union-free-school-district-short-term-borrowingDiNapoli: Audit Recommends Additional Steps to Reduce Student Absenteeism
… Department (SED) has stepped up efforts to combat chronic student absenteeism, but an audit released today by … parents and school districts about the perils of chronic absenteeism. But given how vital it is for our … efforts should be taken to reduce student absenteeism." Chronic absenteeism is defined as missing at least 10 percent …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-audit-recommends-additional-steps-reduce-student-absenteeismRaquette Lake Union Free School District - Business Office Operations (2023M-151)
… Objective Determine whether the Raquette Lake Union Free School District (District) Board of Education (Board) and District officials provided … banking access. District officials generally agreed with our recommendations and have initiated, or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/12/raquette-lake-union-free-school-district-business-office-operations-2023mLansing Central School District – Procurement (2021M-213)
… District officials may have saved at least $3,700 on fuel costs by using a State contract. Key Recommendations … to competitive bidding requirements. Periodically compare prices for goods and services to State contracts and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/lansing-central-school-district-procurement-2021m-213Elmira Heights Central School District - Nonresident Tuition (2019M-120)
… Implement procedures specifying the timely submission of attendance dates for nonresident students placed at the District to the School Business Executive. District officials agreed with our recommendation and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/elmira-heights-central-school-district-nonresident-tuition-2019m-120Lake Pleasant Central School District - School District Website (S9-19-36)
… used its resources to maintain a website that provided the public with transparent and comprehensive financial … documents to make informed decisions. Officials did not post: The final annual budget and audit reports. … used its resources to maintain a website that provided the public with transparent and comprehensive financial …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/lake-pleasant-central-school-district-school-district-website-s9-19-36Haldane Central School District - School District Website (S9-19-32)
… budget-to-actual results or the corrective action plan (CAP) in an easily accessible location. Officials did not … transparency by: Posting budget-to-actual results and CAP to the website in a transparent location. Preparing and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/haldane-central-school-district-school-district-website-s9-19-32York Central School District - School District Website (S9-19-35)
… 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, … officials must post required information to the District website: Final annual budget, external audit reports and CAP. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/york-central-school-district-school-district-website-s9-19-35Opinion 2005-3
… LAW §§402, 1709(11); GENERAL MUNICIPAL LAW §§72-j, 109-b: A union free school district is not authorized to … In this regard, we note that General Municipal Law §109-b(7) provides that a political subdivision, including a … at the highest marketable price or rental at public auction or by sealed bids pursuant to the provisions of any …
https://www.osc.ny.gov/legal-opinions/opinion-2005-3City of Yonkers – Budget Review (B6-16-10)
… $45 million to liquidate the current deficits in the City School District’s general fund as of June 30, 2014. Chapter … budget request did not include an appropriation for textbooks. The District has three unsettled union contracts … Work with District officials to assess appropriations for textbooks and contractual settlement costs. Develop a plan to …
https://www.osc.ny.gov/local-government/audits/city/2016/05/19/city-yonkers-budget-review-b6-16-10Arkport Central School District – Network Access Controls (2021M-162)
… - pdf ] Audit Objective Determine whether Arkport Central School District (District) officials ensured network access … their job duties. District officials generally agreed with our recommendations and indicated they will take corrective …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/28/arkport-central-school-district-network-access-controls-2021m-162State Comptroller DiNapoli Releases School Audits
… it's critical that schools make every dollar count," DiNapoli said. "By auditing school district and … of residence were not accurate and student enrollment and attendance was not always adequately supported. School officials did not retain 2015-16 attendance records. Elmont Union Free School District – …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-school-audits