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Spencer-Van Etten Central School District – Information Technology (2021M-155)
… officials have generally taken adequate steps towards helping to ensure computerized data was safeguarded through …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/spencer-van-etten-central-school-district-information-technology-2021mEast Greenbush Central School District – Leave Accruals (2021M-177)
… (District) officials properly accounted for employees’ leave accruals and correctly calculated payments for unused leave accruals. Audit Results District officials properly …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/east-greenbush-central-school-district-leave-accruals-2021m-177The Arc of Orange County – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by The Arc of Orange County (Arc Orange) on its Consolidated Fiscal … the year ended December 31, 2012. Background Arc Orange is an SED-approved, not-for-profit special education provider …
https://www.osc.ny.gov/state-agencies/audits/2016/03/17/arc-orange-county-compliance-reimbursable-cost-manualFairport Central School District - Payroll and Employee Benefits (2023-118)
… Audit Objective Determine whether Fairport Central School District (District) officials accurately paid … calculated their leave accruals. However, we found one of the five employees that received a retirement incentive … with the CBA. District officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fairport-central-school-district-payroll-and-employee-benefits-2023-118Town of Andover – Audit of Claims (2013M-388)
… The purpose of our audit was to evaluate the audit of claims process for the period January 1, 2012 through September 30, 2013. Background The Town of Andover is located in Allegany County and is governed by …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-andover-audit-claims-2013m-388White Plains City School District – Financial Management (2020M-71)
… adopted realistic budgets and maintained reasonable levels of fund balance and reserve funds. Key Findings The … did not adopt realistic budgets or maintain reasonable levels of fund balance. However, reserves were generally funded at reasonable levels and within legal limits. The District’s fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/30/white-plains-city-school-district-financial-management-2020m-71Aspire of Western New York – Compliance With the Reimbursable Cost Manual
… calculated, adequately documented and allowable under the State Education Department’s (SED’s) guidelines, including … through rates set by SED. SED sets the special education tuition rates based on financial information, including … reported costs must comply with the guidelines specified in the RCM. For the year ended December 31, 2012, Aspire …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/aspire-western-new-york-compliance-reimbursable-cost-manualEastport-South Manor Central School District - Procurement of Professional Services (2019M-156)
… officials did not: Use competitive methods to select 10 of 16 professional service providers who were paid more than … professional services. District officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/eastport-south-manor-central-school-district-procurement-professionalAttica Central School District – Financial Management (2022M-103)
… the Attica Central School District (District) Board of Education (Board) and District officials properly managed … manage fund balance and reserves . Officials’ practices of appropriating fund balance and reserves that are not … budgetary appropriations by an annual average of $2 . 7 million (10 percent). Maintained four reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/attica-central-school-district-financial-management-2022m-103DiNapoli Releases Analysis of Enacted State Budget
… level, paired with potential Congressional action, may mean that in the upcoming months New York will see challenges … Washington occur,” DiNapoli said. “The state needs to do what it can to stabilize finances, build reserve funds, focus … them to convene a special session. The Enacted Budget does contain language that authorizes the Director of DOB to …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-releases-analysis-enacted-state-budgetSchoharie 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-19Schenectady City School District – Math Workbook Inventory (2023M-65)
… School District (District) officials maintained adequate math workbook (workbook) inventories and ordered workbooks as … School District District officials maintained adequate math workbook workbook inventories and ordered workbooks as …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/schenectady-city-school-district-math-workbook-inventory-2023m-65North Bellmore Union Free School District - Procurement of Professional Services (2019M-95)
… with District policy to procure professional services. Our review of procedures District officials used to select 17 … professional services. District officials agreed with our recommendations and indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/north-bellmore-union-free-school-district-procurement-professionalCheektowaga Central School District - Capital Project Management (2022M-90)
… The District’s Project proposition did not specify $1.9 million of additional work the District contracted for. As a result, voters were not afforded the opportunity to … under budget. Officials expended just over $2 million for five professional service contracts and 39 change orders …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/16/cheektowaga-central-school-district-capital-project-management-2022m-90Chenango Valley Central School District – Capital Project Management (2016M-58)
… Purpose of Audit The purpose of our audit was to examine the … December 17, 2015. Background The Chenango Valley Central School District is located in the Towns of Chenango, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/17/chenango-valley-central-school-district-capital-project-management-2016mOpinion 2008-1
… with not-for-profit-corporations) GENERAL MUNICIPAL LAW §§ 800(2), 802(1)(f), 803: A school board member would … of interest under article 18 of the General Municipal Law if he or she also served as a trustee on the board of … employee is an employee or member, and any contract of a corporation of which the municipal officer or employee is an …
https://www.osc.ny.gov/legal-opinions/opinion-2008-1Dunham Public Library – Claims Processing (2015M-15)
… for the period October 1, 2013 through September 30, 2014. Background The Dunham Public Library is a school … School District voters. Appropriations for the 2014-15 fiscal year total approximately $1.1 million. Key Finding … supported. … Dunham Public Library Claims Processing 2015M15 …
https://www.osc.ny.gov/local-government/audits/library/2015/06/05/dunham-public-library-claims-processing-2015m-15Stockbridge Valley Central School District – Payroll and Leave Accruals (2014M-327)
… Smithfield and Stockbridge and the City of Oneida in Madison County, as well as the Towns of Augusta and Vernon in Oneida County. The District, which is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/16/stockbridge-valley-central-school-district-payroll-and-leave-accrualsGeorge Junior Republic Union Free School District – Tuition Billing (2015M-325)
… Purpose of Audit The purpose of our audit was to evaluate the … 30, 2015. Background The George Junior Republic Union Free School District is located in the Town of Freeville in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/29/george-junior-republic-union-free-school-district-tuition-billing-2015mInlet Common School District – Claims Auditing (2015M-285)
… Purpose of Audit The purpose of our audit was to evaluate the … 2014 through August 31, 2015. Background The Inlet Common School District is located in the Town of Inlet in Hamilton …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/inlet-common-school-district-claims-auditing-2015m-285