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Saratoga Springs Public Library – Claims Processing (2014M-351)
… Purpose of Audit The purpose of our audit was to evaluate the adequacy of the Library’s internal controls over claims … Springs Public Library is a public school library located in the City of Saratoga Springs, Saratoga County. The …
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/saratoga-springs-public-library-claims-processing-2014m-351Clyde-Savannah Central School District – Network Access Controls (2020M-122)
… percent) Five administrative user accounts (19 percent) In addition, sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/clyde-savannah-central-school-district-network-access-controls-2020m-122Dansville Public Library – Procurement (2015M-225)
… Purpose of Audit The purpose of our audit was to examine the Library’s procurement process for the period July 1, 2013 through August 19, 2015. Background The Dansville Public Library is located in the Towns of North Dansville, …
https://www.osc.ny.gov/local-government/audits/library/2015/12/18/dansville-public-library-procurement-2015m-225Wyoming Central School District – Professional Services (2020M-152)
… District (District) officials used a competitive method to procure professional services and entered into written … service providers. Key Findings District officials did not always use a competitive method to procure professional … providers were competitively sought. The District did not have written agreements with three professional service …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/12/wyoming-central-school-district-professional-services-2020m-152Ravena-Coeymans-Selkirk Central School District – Extra-Classroom Activity Funds and Admissions (2020M-169)
… Key Recommendations Ensure ECA funds are handled in accordance with District policies and SED procedures, and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/01/ravena-coeymans-selkirk-central-school-district-extra-classroom-activityCattaraugus-Little Valley Central School District – Financial Management (2016M-61)
… Purpose of Audit The purpose of our audit was to evaluate the Board’s management of the District’s financial condition for the period July 1, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/cattaraugus-little-valley-central-school-district-financial-managementGreenport Union Free School District – Financial Condition (2014M-203)
… is located in the Village of Greenport in Suffolk County and is governed by an elected five-member Board of Education. … overestimated appropriations by approximately $3.3 million and did not use more than $789,000 of appropriated fund … exceeded the statutory limit for fiscal years 2011-12 and 2012-13. Key Recommendations Develop and adopt budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/greenport-union-free-school-district-financial-condition-2014m-203Clymer Central School District – Financial Management (2016M-187)
… District is located in the Towns of Clymer, French Creek, Mina and Sherman in Chautauqua County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/clymer-central-school-district-financial-management-2016m-187Barker Central School District – Purchasing (2016M-208)
… audit was to review the District’s purchasing practices for the period July 1, 2014 through April 6, 2016. Background The Barker Central School District is located in the Town of Somerset, Niagara County. The District, which … policy for securing price quotes to the claims auditor so the claims auditor can conduct an adequate audit of claims …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/barker-central-school-district-purchasing-2016m-208East Moriches Union Free School District -- Budget Review (B17-7-4)
… County. Pursuant to Chapter 354 of the Laws of 2006, the State Legislature authorized the District to issue debt not … in the District's general fund as of June 30, 2006. New York State Local Finance Law Section 10.10 requires …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/05/east-moriches-union-free-school-district-budget-review-b17-7-4Gilboa-Conesville Central School District – Oversight of Portable Devices (2015M-344)
… Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $10.3 million. Key Findings District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/gilboa-conesville-central-school-district-oversight-portable-devicesPortville Central School District – Financial Condition (2013M-384)
… School District is located in the Towns of Clarksville and Genesee in Allegany County and the Towns of Olean and Portville in Cattaraugus County. The District operates …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/portville-central-school-district-financial-condition-2013m-384Sewanhaka Central High School District – Business Office Information Technology Systems (2023M-12)
… developed an information technology (IT) contingency plan to help secure and protect business office IT systems in … District officials did not develop an IT contingency plan to help them adequately secure and protect business … disaster. Without a comprehensive written IT contingency plan in place that is properly distributed to all business …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/30/sewanhaka-central-high-school-district-business-office-informationVictor Central School District - Financial Management (2019M-62)
… and adopt budgets that include more realistic estimates for revenues and appropriations and the amount of fund …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/victor-central-school-district-financial-management-2019m-62Interdisciplinary Center for Child Development – Compliance With the Reimbursable Cost Manual
… to children with disabilities who are between the ages of three and five years. During the 2014-15 school year, ICCD … in Queens and Nassau County. The New York City Department of Education (DoE) and local school districts refer students … local school districts are reimbursed by SED for a portion of their payments to ICCD. For the three fiscal years ended …
https://www.osc.ny.gov/state-agencies/audits/2018/04/05/interdisciplinary-center-child-development-compliance-reimbursable-cost-manualCompliance With Special Education Requirements – Evaluations (Follow-Up)
… Individualized Education Program (IEP) development, and placement of students in special education. The New York … students at its more than 1,500 elementary, middle, and high schools (excludes charter schools/students) and provided special education services to approximately …
https://www.osc.ny.gov/state-agencies/audits/2023/03/15/compliance-special-education-requirements-evaluations-followSchool Tax Relief (STAR) Program (2012-MS-6)
… audit was to review local assessors’ administration of the STAR Program for the period January 1, 2010, through July 31, 2011. Background The STAR exemption in the Real Property Tax Law provides a …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2013/02/28/school-tax-relief-star-program-2012-ms-6Opinion 2000-4
… provided by a public retirement system, or payments to a fund or insurer to provide an income for retirees or payment … to the length of tenure . . . [representing] deferred compensation for services rendered, as opposed to the … are the same, regardless of years of service or level of compensation beyond the threshold. It is our opinion, then, …
https://www.osc.ny.gov/legal-opinions/opinion-2000-4Kidz Therapy Services, PLLC – Compliance With the Reimbursable Cost Manual
… The audit covered expenses claimed on Kidz Therapy’s CFR for fiscal year 2011-12 and certain expenses claimed on Kidz Therapy’s CFRs for fiscal years 2012-13 and 2013-14. Background Kidz Therapy is a Nassau County based for-profit organization authorized by SED to provide Special …
https://www.osc.ny.gov/state-agencies/audits/2016/09/15/kidz-therapy-services-pllc-compliance-reimbursable-cost-manualCity of Yonkers – Budget Review (B23-6-5)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2023-24 fiscal year are reasonable. Background The City of Yonkers is authorized to issue debt not to exceed $45 …
https://www.osc.ny.gov/local-government/audits/city/2023/05/16/city-yonkers-budget-review-b23-6-5