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Bethlehem Central School District – In-School Internet Connectivity S9-22-1
… Internet connectivity met the FCC’s recommended bandwidth of 100 Megabits per second (Mbps) per 1,000 students, as … of the population), 27 of 28 teachers responding to our survey who used Internet resources to provide instruction … connectivity issues for resolution. Our audit focused on the Internet connectivity in school buildings and did not …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2022/07/15/bethlehem-central-school-district-school-internet-connectivity-s9-22-1Williamsville Central School District – Financial Management (2022M-193)
… the Williamsville Central School District (District) Board of Education (Board) and District officials properly managed … reserves. District officials generally disagreed with our findings but indicated that they planned to initiate … corrective action. Appendix B includes our comments on issues raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/williamsville-central-school-district-financial-management-2022m-193Genesee Community Charter School Non-Payroll Disbursements (2020M-34)
… did not adopt or enforce adequate disbursement policies. Of 1,317 disbursements reviewed, 207 check disbursements, … for compliance. School officials disagreed with some of our findings but indicated they have begun implementing … corrective action. Appendix B includes our comments on issues raised in the School’s response. …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/07/24/genesee-community-charter-school-non-payroll-disbursements-2020m-34Campbell-Savona Central School District – Budget Review (B2-13-12)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … deficit obligations are outstanding. Key Findings Based on our review, individual significant revenue and expenditure …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/campbell-savona-central-school-district-budget-review-b2-13-12DiNapoli: Local Sales Tax Collections Growth Accelerates in 3rd Quarter
Third quarter local sales tax collections in New York state totaled $48 billion an increase of 63 percent over the same period last year
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-local-sales-tax-collections-growth-accelerates-3rd-quarterChild Care Licensing and Inspection
… facilities are in compliance with applicable laws and are safe for children. Our audit covered the period January 1, … State, persons caring for fewer than three children within home settings are considered "license exempt" and are not … facilities are in compliance with applicable laws and are safe for children. Although the Office investigates …
https://www.osc.ny.gov/state-agencies/audits/2014/08/14/child-care-licensing-and-inspectionBrocton Central School District – Financial Management (2023M-44)
… the Brocton Central School District (District) Board of Education (Board) and District officials properly managed … statutes. District officials generally agreed with our recommendations and indicated they planned to initiate … corrective action . Appendix B includes our comment on issues District officials raised in their response. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-financial-management-2023m-44Cheektowaga-Sloan Union Free School District – Claims Auditing (2024M-76)
… Key Findings Claims totaling $9.2 million (45 percent of the claims processed) were not properly audited and … District officials disagreed with certain aspects of our findings but indicated that they planned to initiate … corrective action. Appendix B includes our comments on issues raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cheektowaga-sloan-union-free-school-district-claims-auditing-2024m-76Opinion 94-13
… a municipality may monitor compliance with the employment restriction of section 207-a(6) by requiring disabled … to identify those individuals who violate the employment restriction. Thus, in the absence of a statutory procedure … procedures to monitor compliance with the employment restriction imposed by that provision, consistent with local …
https://www.osc.ny.gov/legal-opinions/opinion-94-13DiNapoli Releases Guide to Federal Funding in New York
… vital programs. “Actions taken in Washington to cut health care, food assistance, infrastructure and other critical … will impact our residents and communities." DiNapoli’s guide presents federal revenues in the state budget and … analysis of the 2017 Tax Cuts and Jobs Act . The online guide will be expanded with additional analysis and reports …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-releases-guide-federal-funding-new-yorkLGAC - Archive of Reports, Statements, Meeting Minutes and Financial Plans
… 2015 2014 2013 2012 2011 2010 2009 2008 2007 2006 2005 Financial Statements 2019 Audited (A management letter was … letter was not issued.) Reports on Internal Control Over Financial Reporting 2019 Report on Internal Control Over Financial Reporting 2018 Report on Internal Control Over …
https://www.osc.ny.gov/debt/lgac/archive-reports-statements-meeting-minutes-and-financial-plansOpinion 91-5
… which, including existing indebtedness, shall exceed an amount equal to" seven per centum of average full valuation …
https://www.osc.ny.gov/legal-opinions/opinion-91-5Minisink Valley Central School District – Medicaid Reimbursements (2022M-80)
… - pdf] Audit Objective Determine whether the Minisink Valley Central School District (District) maximized Medicaid … Determine whether the Minisink Valley Central School District District maximized Medicaid …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/minisink-valley-central-school-district-medicaid-reimbursements-2022m-80Little Flower Union Free School District – Fixed Assets (2022M-78)
… findings in our report. Appendix B includes our comments on issues District officials raised in their response. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/little-flower-union-free-school-district-fixed-assets-2022m-78Penfield Central School District – Procurement (2022M-76)
… could not provide written justification for selecting the parcel that was purchased or an analysis or documentation for how they negotiated the price of the parcel, which was between $1,500 and $10,200 higher per acre …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/21/penfield-central-school-district-procurement-2022m-76Otselic Valley Central School District – Procurement (2022M-58)
… report - pdf] Audit Objective Determine whether Otselic Valley Central School District (District) officials used a … Determine whether Otselic Valley Central School District District officials used a …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/otselic-valley-central-school-district-procurement-2022m-58Elmsford Union Free School District – IT Asset Management (S9-22-9)
… corrective action. Appendix B includes our comment on an issue that was raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/elmsford-union-free-school-district-it-asset-management-s9-22-9Brighton Central School District – Procurement (2022M-205)
… take corrective action. Appendix B includes our comments on issues raised in their response. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/brighton-central-school-district-procurement-2022m-205Newburgh Enlarged City School District - Financial Management and Information Technology (2017M-169)
… were overestimated resulting in an operating surplus of $18.8 million in 2015-16. Reserves were not used as … in Appendix A, District officials generally agreed with our recommendations. Appendix B includes our comments on the issues raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/newburgh-enlarged-city-school-district-financial-management-andMount Pleasant Cottage Union Free School District – Procurement (2020M-86)
… bidding. Did not issue requests for proposals for six of 10 professional services providers paid $416,367. Did not … District officials disagreed with certain findings in our report. Appendix B includes our comments on issues officials raised in their response. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/mount-pleasant-cottage-union-free-school-district-procurement-2020m-86