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Chenango County Industrial Development Agency – Audit Follow-Up (2022M-10-F)

… was to assess the Chenango County Industrial Development Agency’s (CCIDA’s) progress, as of November 2024, in … Inc. (Commerce) was hired to perform administrative services on behalf of CCIDA. The President and Chief … receiving CCIDA financial assistance promise to create new jobs or retain existing jobs in the community, invest in new …

https://www.osc.ny.gov/local-government/audits/county/2024/12/13/chenango-county-industrial-development-agency-audit-follow-2022m-10-f

Horseheads Central School District – Audit Follow-Up Letter (2016M-138-F)

The purpose of our review was to assess the District’s progress, as of June 2021, in implementing our recommendations in the audit report released in August 2016.

https://www.osc.ny.gov/files/local-government/audits/2021/pdf/horseheads-follow-up-2016-138-f.pdf

New York City School-Based Health Centers – Security and Controls Over Medications and Related Supplies (Follow-Up)

… Related Audit/Report of Interest Department of Health: NYC School-Based Health Centers: Security and Controls Over …

https://www.osc.ny.gov/state-agencies/audits/2017/03/23/new-york-city-school-based-health-centers-security-and-controls-over-medications-and

Frewsburg Central School District – Extra-Classroom Activity and Scholarship Funds (2021M-159)

… complete report - pdf ] Audit Objective Determine whether the Frewsburg Central School District’s (District) extra-classroom activity (ECA) and scholarship funds were properly accounted for and … not properly accounted for and appropriately used. A lack of adequate oversight, segregation of duties and lack of …

https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/frewsburg-central-school-district-extra-classroom-activity-and

OSC's Online Government Accounting Schools

… to class start date. Preferred attendees are New York State local officials, board members and employees of Counties, Cities, Towns, Villages, Fire Districts, School … with any questions. … Find Helpful information on the Introduction and Principles Accounting Schools …

https://www.osc.ny.gov/local-government/academy/oscs-online-government-accounting-schools

Village of Delhi – Audit Follow-Up (2019M-204-F)

… 2020 report - pdf ] Purpose of Audit The purpose of our review was to assess the Village of Delhi's (Village) … report released in January 2020. Background The Village is located in Delaware County and has a population of approximately 3,092. The Village is governed by an elected five-member Board of Trustees and …

https://www.osc.ny.gov/local-government/audits/village/2022/05/20/village-delhi-audit-follow-2019m-204-f

City of Dunkirk – Budget Review (B24-1-10)

… independent evaluation of the City’s proposed budget for 2025. Background Chapter 5 6 of the Laws of 2024, Part DD (the City of Dunkirk Fiscal Recovery Act; “Act” authorizes the City of Dunkirk (City) to issue … the budget may be finally adopted, whichever is earlier. Key Findings The lack of complete, accurate, and current …

https://www.osc.ny.gov/local-government/audits/city/2024/11/27/city-dunkirk-budget-review-b24-1-10

Utica Academy of Science Charter School – Purchasing (2015M-71)

… July 1, 2013 through September 30, 2014. Background The Utica Academy of Science Charter School is a public school, located in the City of Utica, Oneida County, that is not under the control of the …

https://www.osc.ny.gov/local-government/audits/charter-school/2015/06/26/utica-academy-science-charter-school-purchasing-2015m-71

Charter School of Inquiry – Student Enrollment and Billing (2017M-74)

… Charter School of Inquiry, located in the City of Buffalo, is a public school financed by local, State and federal resources that is not under the control of the local school board. The … is entered correctly in the system, including entry and exit dates used for billing. Credit back money due to school …

https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/charter-school-inquiry-student-enrollment-and-billing-2017m-74

Audits of Local Governments & Schools

… performance and operations, reduce costs and contribute to public accountability. To learn more about performance … us at [email protected] . For audits of State and NYC agencies and public authorities, see Audits . … Local officials use OSC …

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

Broome-Delaware-Tioga Board of Cooperative Educational Services – Capital Planning (2023M-1)

… Objective Determine whether Broome-Delaware-Tioga Board of Cooperative Educational Services (BOCES) officials … $2.5 million of the component (which are BOCES’ member school districts) and participating (which are other school … multiyear capital plan. BOCES officials agreed with our findings and recommendations and have initiated, or they …

https://www.osc.ny.gov/local-government/audits/boces/2023/06/16/broome-delaware-tioga-board-cooperative-educational-services-capital-planning-2023m

Privacy and Security of Student Data

… legislation and regulations that govern data privacy and security. The audit covered the period from March 2020 … the most complete, interconnected systems of educational services in the United States. The Department administers … all schools must implement to strengthen data privacy and security and protect personally identifiable information …

https://www.osc.ny.gov/state-agencies/audits/2023/05/16/privacy-and-security-student-data

Delaware-Chenango-Madison-Otsego Board of Cooperative Educational Services – Procurement of School Food (2015M-358)

… Purpose of Audit The purpose of our audit was to evaluate procurement practices for school food for the period July 1, 2014 through October 28, 2015. Background …

https://www.osc.ny.gov/local-government/audits/boces/2016/04/01/delaware-chenango-madison-otsego-board-cooperative-educational-services-procurement

Kenmore-Town of Tonawanda Union Free School District – Change Orders (2022M-41)

… to obtain Board approval or use competitive bidding or quotes. Include a list of other desired items as alternates … Solicit competition using bids, request for proposals or quotes as required. District officials generally agreed with …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-change-orders-2022m-41

Oversight of School Fire Safety Compliance

… charter school. State Education Law mandates that if an inspection identifies violations that are severe enough, the … the CO until the violations have been corrected and a re-inspection has been done. As of November 2015, there were … 50 percent of private schools did not submit required inspection reports for the 2015-16 school year. Even so, the …

https://www.osc.ny.gov/state-agencies/audits/2016/08/24/oversight-school-fire-safety-compliance

Compliance With State Arts Education Requirements (Follow-Up)

… Purpose To determine the extent of implementation of the two recommendations included in our … between 142 and 197 of our 310 sampled students (46 to 64 percent) did not meet one or more of the SED Arts Education … high exception rate we found suggested that there was a material risk that students throughout the NYC public high …

https://www.osc.ny.gov/state-agencies/audits/2015/11/06/compliance-state-arts-education-requirements-follow

Charter School of Educational Excellence – Information Technology (2023M-174)

… Determine whether the Charter School of Educational Excellence (School) Board of Trustees (Board) and officials … … Determine whether the Charter School of Educational Excellence School Board of Trustees Board and officials …

https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/07/charter-school-educational-excellence-information-technology-2023m-174

Audit of the Tuition Assistance Program at Mercy College

… Purpose To determine whether Mercy College complied with the Education Law and the Commissioner of Education’s Rules and Regulations when certifying students for State-funded Tuition Assistance … and the Commissioner of Educations Rules and Regulations when certifying students for State …

https://www.osc.ny.gov/state-agencies/audits/2013/11/04/audit-tuition-assistance-program-mercy-college