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English Language Learners Programs

… whether school districts are providing services to English Language Learners as required. The audit covered the … achievement gap between students learning the English language and their English-proficient peers, as demonstrated through lower test … whether school districts are providing services to English Language Learners as required …

https://www.osc.ny.gov/state-agencies/audits/2024/09/18/english-language-learners-programs

Franklin County Probation Department – Restitution Payments (S9-20-13)

… violated the court order and disbursed victim restitution payments promptly and appropriately. Key Findings Department … violated the court order or disburse victim restitution payments promptly and appropriately. As a result, some victims are not receiving payments to which they are entitled or are experiencing …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/franklin-county-probation-department-restitution-payments-s9-20-13

Three Village Central School District – Financial Operations (2021M-141)

… not: Properly assign administrative and user access rights to the financial software. Establish an electronic banking … duties or provide adequate oversight. Present all claims to the claims auditor for review and approval prior to payment. At least $37.9 million in claims were not …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/three-village-central-school-district-financial-operations-2021m-141

Putnam Valley Central School District – Information Technology (2021M-154)

… use, access and loss. Officials did not adopt a password security policy or manage the use of administrative … in operations. Officials did not: Adopt an adequate password security policy to address password requirements. Create secondary user accounts for the …

https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/putnam-valley-central-school-district-information-technology-2021m-154

Baldwinsville Central School District – Fuel Inventory (2022M-106)

… (District) officials safeguarded and accounted for fuel inventory. Key Findings District officials did not … establish controls to safeguard and accurately account for fuel inventory, and the responsibility for managing fuel inventories was not clearly assigned. As a result, …

https://www.osc.ny.gov/local-government/audits/school-district/2022/10/14/baldwinsville-central-school-district-fuel-inventory-2022m-106

Cohoes City School District – Medicaid Reimbursements (2022M-107)

… Medicaid reimbursements by submitting claims for all services provided to Medicaid eligible students with signed … by submitting claims for all eligible Medicaid services provided. We reviewed reimbursements for 20 eligible … Claims were not submitted for 814 eligible Medicaid services. Had these services been claimed, the District could …

https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/cohoes-city-school-district-medicaid-reimbursements-2022m-107

Lynbrook Union Free School District – Purchasing (2022M-17)

… Lynbrook Union Free School District (District) purchasing agent ensured staff followed the District’s purchasing policy … to competitive bidding. Key Findings The purchasing agent did not ensure purchases adhered to the District’s … to competitive bidding. As a result, the purchasing agent approved 17 purchases totaling $150,962 without knowing …

https://www.osc.ny.gov/local-government/audits/school-district/2022/04/08/lynbrook-union-free-school-district-purchasing-2022m-17

Blind Brook-Rye Union Free School District – Capital Project Change Orders (2023M-35)

… 7 million were not submitted to SED, as required, for the Commissioner of Education’s (Commissioner) approval. Six change orders totaling $155,173 were approved by the Commissioner for $74,002 . The Assistant Superintendent for …

https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/blind-brook-rye-union-free-school-district-capital-project-change-orders

Islip Fire District – Disbursements (2020M-9)

… documentation. Approved payment for 58 fuel credit card transactions, consisting of 1,181 gallons of fuel … inappropriately paid for medical expenditures. Ensure all gas and general credit card charges are sufficiently supported with itemized …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-disbursements-2020m-9

Onondaga Central School District - Financial Condition Management and Fuel Records (2018M-181)

… has maintained general fund unrestricted fund balance close to the 4 percent statutory limit. Adopted budgets … the District’s total fund balance increased by nearly $1.66 million, or 43 percent (from $3.88 million to $5.54 … to its reserve (restricted) funds, which increased by $1.50 million, or 65 percent (from $2.31 million to $3.81 …

https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/onondaga-central-school-district-financial-condition-management-and-fuel

Islip Fire District – Financial Condition (2020M-25)

… plan for the funding of and spending from reserves. In addition, the Board transferred unavailable funds to its … from reserves totaling $841,477 that were not included in the budgets. Key Recommendations Review financial reports … that addresses the level of fund balance to be maintained in the operating fund. In addition, adopt a multiyear capital …

https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/islip-fire-district-financial-condition-2020m-25

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