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What Is a Claim? – Improving the Effectiveness of Your Claims Auditing Process
… Basically, a claim is a demand presented for the payment of money due for goods … by the local government or school district, so long as it is properly itemized and provides all the information, … for audit. Using a standard claim form as a cover sheet is desirable because required information is presented in a …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/what-claimBrighton Central School District – Procurement (2022M-205)
… these contracts, officials used vendors that were granted awards from group purchasing organization contracts. However, … to competitive bidding to help ensure the District awards the contract in a manner consistent with District …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/brighton-central-school-district-procurement-2022m-205Poland Central School District – Lead Testing and Reporting (S9-25-20)
… (NYS) requires all public school districts and Boards of Cooperative Educational Services (BOCES) to test potable … as required by NYS Public Health Law and Department of Health (DOH) regulations. 3 District officials were unable to determine which of the 176 water outlets we identified at select areas, that …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/poland-central-school-district-lead-testing-and-reporting-s9-25-20State Comptroller DiNapoli Releases Municipal & School Audits
… district or documented plans to establish a water district near these improvements; therefore, it provides no benefit to …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-municipal-school-auditsRavena Coeymans Selkirk Central School District – Lead Testing and Reporting (S9-25-7)
… report and implement needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – September 30, 2024 Understanding the Program Lead is a metal that was commonly used in plumbing and has … identified as toxic to people, especially young children. Lead poisoning can cause neurological issues such as slowing …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/ravena-coeymans-selkirk-central-school-district-lead-testing-andDiNapoli: Former Long Island School Official Pleads Guilty in Kickback Scheme
… Maria Caliendo, the owner of food service providers Smart Starts NY, Inc. (“Smart Starts”) and Prince Umberto’s restaurant in Franklin Square, … secure lucrative contracts for Caliendo’s company, Smart Starts, to provide prepackaged breakfast meals for Hempstead …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-former-long-island-school-official-pleads-guilty-kickback-schemeEast Meadow Union Free School – Overtime (2022M-118)
… employees were paid $194,514 for overtime worked up to 20 days without supervisory approval. District officials … also increase the amount owed by the District annually to the State, for its share of the cost of the employees’ …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/east-meadow-union-free-school-overtime-2022m-118Whitesville Central School District – Financial Management (2016M-313)
… Purpose of Audit The purpose of our audit was to review the District’s management of financial activities … appropriated fund balance was not actually used to finance operations. As of June 30, 2015, the District’s … fund balance within the statutory limit and develop a plan to reduce unrestricted fund balance in a manner that benefits …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/whitesville-central-school-district-financial-management-2016m-313Fishers Island Union Free School District – Five Point Plan (2015M-320)
… 2014 through June 30, 2015. Background The Fishers Island School District is located in the Town of Southold in Suffolk … Fishers Island Union Free School District Five Point Plan 2015M320 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/fishers-island-union-free-school-district-five-point-plan-2015m-320Yonkers City School District – Fixed Assets (2015M-229)
… selected to review, 10 were either not tagged or the asset tag information did not agree with the accounting records, 10 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/yonkers-city-school-district-fixed-assets-2015m-229Downsville Central School District – Fund Balance (2016M-79)
… the reserve for compensated absences and transfer excess funds to unrestricted fund balance, where allowed by law, or …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/downsville-central-school-district-fund-balance-2016m-79Lynbrook Union Free School District – Purchasing (2022M-17)
… were a prudent and economical use of taxpayer money, and in the District’s best interest. For example, the purchasing …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/08/lynbrook-union-free-school-district-purchasing-2022m-17East Moriches Union Free School District - Budget Review (B7-15-5)
… The District’s preliminary budget complies with the tax levy limit. Key Recommendations Calculate the payment of …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/09/east-moriches-union-free-school-district-budget-review-b7-15-5Lowville Academy and Central School District – Financial Condition (2015M-220)
… through March 31, 2015. Background The Lowville Academy and Central School District is located in the Towns of … Martinsburg, Montague, New Bremen, Pinckney, Turin, Watson and West Turin in Lewis County. The District, which operates … years, District officials have overestimated expenditures and used very little of the revenue from the District’s wind …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/lowville-academy-and-central-school-district-financial-condition-2015mBrunswick Central School District – Financial Condition (2014M-002)
… District officials have not established a formal plan stating how much would be set aside in each reserve, how each …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/brunswick-central-school-district-financial-condition-2014m-002Valley Stream Union Free School District #24 – Leave Accruals and Separation Payments (2016M-335)
… of our audit was to examine the District’s accounting for leave time and separation payments for the period July 1, … District officials did not always account for employees’ leave accruals in accordance with applicable agreements. … for the review and periodic reconciliation of employees’ leave accrual balances. Develop and adopt procedures to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/valley-stream-union-free-school-district-24-leave-accruals-and-separationGreenwood Lake Union Free School District – Audit Follow-Up (2021M-147-F)
… of our review was to assess the Greenwood Lake Union Free School District’s (District’s) progress, as of February … recommendations in the audit report Greenwood Lake Union Free School District – Procurement and Claims Processing … of our review was to assess the Greenwood Lake Union Free School Districts Districts progress as of February 2025 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/greenwood-lake-union-free-school-district-audit-follow-2021m-147-fSouth Jefferson Central School District – Community Services (2016M-343)
… period July 1, 2014 through May 9, 2016. Background The South Jefferson Central School District is located in the … South Jefferson Central School District Community Services …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/south-jefferson-central-school-district-community-services-2016m-343Montauk Union Free School District – Financial Condition (2016M-168)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2012 through … approximately $1 million. The District’s unassigned fund balance during these years exceeded the statutory limit. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/montauk-union-free-school-district-financial-condition-2016m-168Pine Plains Central School District – Lead Testing and Reporting (S9-25-18)
… or which water outlets he exempted from sampling and how they would be secured against use. Because there is no …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/pine-plains-central-school-district-lead-testing-and-reporting-s9-25-18