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Compliance With Special Education Requirements – Evaluations (Follow-Up)
… of implementation of the four recommendations included in our initial audit report, Compliance With Special … – Evaluations (Report 2017-N-3 ). About the Program In New York State, the Regulations of the Commissioner of … Program (IEP) development, and placement of students in special education. The New York City Department of …
https://www.osc.ny.gov/state-agencies/audits/2023/03/15/compliance-special-education-requirements-evaluations-followOpinion 2000-4
… district is not prohibited from establishing, pursuant to a collective bargaining agreement, a termination pay program where: the program is to provide an incentive to certain employees to separate from … 48 NY2d 398, 423 NYS2d 466, citing Governor's Memorandum, NY Legis. Ann., 1973, p 303). It has been held that payment …
https://www.osc.ny.gov/legal-opinions/opinion-2000-4City of Yonkers – Budget Review (B23-6-5)
… [read complete report – pdf] Purpose The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the City’s proposed budget for the 2023-24 fiscal year are …
https://www.osc.ny.gov/local-government/audits/city/2023/05/16/city-yonkers-budget-review-b23-6-5DiNapoli: East Ramapo School Budget Hampered By Deficits, Inadequate Rainy Day Funds
… “Although our follow-up report shows some progress has been made, too many major budget problems remain. Moving … situation.” DiNapoli’s Fiscal Stress Monitoring System has previously designated the school district in “significant … Most recently, auditors determined the district has not retained a reasonable amount of fund balance to …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-east-ramapo-school-budget-hampered-deficits-inadequate-rainy-day-fundsKidz Therapy Services, PLLC – Compliance With the Reimbursable Cost Manual
… authorized by SED to provide Special Education Itinerant Teacher (SEIT) and other preschool special education programs … identified $249,850 in reported costs that did not comply with the Manual’s requirements and recommend such costs be … program; $37,041 in pension expenses that did not comply with the applicable provision of the Manual; $17,300 in …
https://www.osc.ny.gov/state-agencies/audits/2016/09/15/kidz-therapy-services-pllc-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Municipal & School Audits
… and appropriated fund balance was not used, resulting in unrestricted fund balance in the general and highway funds that exceeded the town’s … estimated revenues by an average of $210,000 (42%) in the general fund and $180,000 (17%) in the highway fund. …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-0Oxford Academy and Central School District – Lead Testing and Reporting (S9-25-12)
… 2019 – September 30, 2024 Understanding the Program Lead is a metal that was commonly used in plumbing and has since … from sampling, how they would be secured against use, and what remedial actions were planned or enacted. Because there is no information on the lead levels of the 173 water outlets …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/oxford-academy-and-central-school-district-lead-testing-and-reporting-s9State Comptroller DiNapoli Releases School District Audits
… their budgeting practices and ensure surplus fund balance is in compliance with the statutory limit. Officials …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-auditsDiNapoli Finds Major Problems with Rochester School District Payments
… decentralized and not administered uniformly, resulting in errors that are costing taxpayers, according to an audit … overhaul how it is managing payroll and purchasing of goods and services," DiNapoli said. "Although the dollar … payments made to 41 (91 percent) of the employees in almost every type of payment made to them, including …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-finds-major-problems-rochester-school-district-paymentsState Comptroller DiNapoli Releases Audits
… has adequate internal controls in the areas of revenues, payroll, procurement and procurement card expenditures, asset …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-auditsWhat is the Real Property Tax Cap?
… of inflation. (Individual property tax bills are based on various factors, and they may increase more than two … State Comptroller's Role . You can find tax cap reporting on Comptroller DiNapoli’s Open Book New York website. … Find information on Real Property Tax Cap below …
https://www.osc.ny.gov/local-government/property-tax-cap/what-real-property-tax-capSchool District Physical Education Compliance (2018-MS-3)
… whether the 10 school districts that we audited provide physical education (PE) classes consistently with the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/12/school-district-physical-education-compliance-2018-ms-3Lancaster Central School District – Financial Management (2022M-37)
… of fund balance that was not used. Did not use reserves in accordance with adopted budgets, overfunded two reserves … million, to pay debt as required. These practices resulted in real property tax levies that were higher than necessary. … findings. Appendix B includes our comment on issues raised in the District’s response. 1 Lancaster Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/lancaster-central-school-district-financial-management-2022m-37Otselic Valley Central School District – Procurement (2022M-58)
… District (District) officials used a competitive process to procure goods and services not subject to competitive bidding. Key Findings District officials did not always seek competition to procure goods and services not subject to competitive …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/otselic-valley-central-school-district-procurement-2022m-58Seaford Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-36)
… complete report - pdf] Audit Objective Determine whether the Seaford Union Free School District (District) used … resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/seaford-union-free-school-district-mental-health-training-component-newSchenectady City School District – Math Workbook Inventory (2023M-65)
… inventory procedures. Evaluate available workbooks in storage before ordering workbooks for the next school …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/schenectady-city-school-district-math-workbook-inventory-2023m-65Middle Country Central School District – Extra-Classroom Activity Funds (2022M-160)
… detection . It also compromises the Board’s ability to monitor the financial operations of the ECA clubs. The …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/middle-country-central-school-district-extra-classroom-activity-fundsBuffalo City School District – Oversight of Field Activities at the Service Center (2014M-270)
… 15, 2014. Background The Buffalo City School District is located in the City of Buffalo, Erie County, and is governed by an elected nine-member Board of Education. The …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/11/buffalo-city-school-district-oversight-field-activities-service-centerAlfred-Almond Central School District – Financial Software Access and Monitoring (2014M-371)
… Purpose of Audit The purpose of our audit was to determine if access to the District’s … The Alfred-Almond Central School District is located in the Towns of Alfred, Almond, Ward and West Almond within …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/alfred-almond-central-school-district-financial-software-access-andCincinnatus Central School District – Procurement (2021M-111)
… School District (District) officials sought competition to procure goods and services not subject to competitive … requirements. As a result, goods and services may not have been procured in a manner that ensured the economical … officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/01/cincinnatus-central-school-district-procurement-2021m-111