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Title I Grants to Local Educational Agencies – Federal Funding and New York
… funding to Local Educational Agencies (LEAs) — public school districts, charter schools, and Special Act districts … and the cost of education in each state. Within a school district (like DOE), Title I funds are targeted to … are eligible to apply to use Title I funds to operate school-wide programs. The funds are otherwise targeted for …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/title-i-grants-local-educational-agenciesChazy Union Free School District – Lead Testing and Reporting (S9-25-13)
… and implement needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – … the Program Lead is a metal that was commonly used in plumbing and has since been identified as toxic to people, … lead poisoning, New York State (NYS) requires all public school districts and Boards of Cooperative Educational …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/chazy-union-free-school-district-lead-testing-and-reporting-s9-25-13Indian Lake Central School District – Lead Testing and Reporting (S9-25-16)
… test potable (i.e., consumable) water for lead, report the results and implement necessary remediation. Testing and … pandemic). Cycle Three: January 1, 2023 to December 31, 2025. 2 Audit Summary District officials did not properly … 2 As of December 22, 2022, schools are now required to test for lead in the water …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/indian-lake-central-school-district-lead-testing-and-reporting-s9-25-16Poland Central School District – Lead Testing and Reporting (S9-25-20)
… and beyond. 1 To aid in combating lead poisoning, New York State (NYS) requires all public school districts and Boards … lead action level, and because there was no information on the lead levels of the 132 water outlets that we … within 90 days, pursuant to Section 35 of the New York State General Municipal Law, Section 2116-a (3)(c) of the New …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/poland-central-school-district-lead-testing-and-reporting-s9-25-20Bayport Blue Point Union Free School District – Lead Testing and Reporting (S9-25-8)
… and beyond. 1 To aid in combating lead poisoning, New York State (NYS) requires all public school districts and Boards … were planned or enacted. Because there is no information on the lead levels of the 39 water outlets not sampled for … within 90 days, pursuant to Section 35 of the New York State General Municipal Law, Section 2116-a (3)(c) of the New …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/bayport-blue-point-union-free-school-district-lead-testing-and-reportingAccounts Payable Advisory No. 53
… addition, OSC has provided guidance to online agencies on how to process credit adjustments for both open and closed POs, as well guidance to all agencies on how to record trade-in …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/53-purchase-requisitions-and-purchase-ordersWalden Fire District No. 2 – Purchasing (2017M-204)
Walden Fire District No 2 Purchasing 2017M204
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/22/walden-fire-district-no-2-purchasing-2017m-204Capital Region Board of Cooperative Educational Services (BOCES) – Claims Auditing (2015M-197)
… period July 1, 2014 through June 30, 2015. Background The Capital Region BOCES is an association of 23 component school … Capital Region Board of Cooperative Educational Services …
https://www.osc.ny.gov/local-government/audits/boces/2015/10/16/capital-region-board-cooperative-educational-services-boces-claims-auditing-2015mAccounts Payable Advisory No. 73
… Subject: Updated Guidance for Paying Sales Tax and Freight Amounts Reference: Guide to Financial Operations XII.5.E Paying Sales Tax and Freight Amounts Guidance: Guide to Financial Operations XII.5.E Paying Sales Tax and Freight Amounts informs State agencies about …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/73-paying-sales-tax-and-freight-amountsTown of Roxbury – Payments to Not-For-Profit Organizations (2022M-177)
… Key Recommendations Consult with the Town’s legal counsel in connection with each proposed payment to ensure that it …
https://www.osc.ny.gov/local-government/audits/town/2023/01/27/town-roxbury-payments-not-profit-organizations-2022m-177XIV.14.C Necessity for General Capital Assets Reporting – XIV. Special Procedures
… condition. The purpose of recording capital assets in the Statement of Net Position is to record the value of these …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14c-necessity-general-capital-assets-reportingXVII.2.D Federal M-Year Reminder – XVII. Lapsing Appropriations
… In 1990, the US Congress enacted legislation (§1405(a) of … Law 101-510 amended 31 USC §§1551-1557) which requires all Federal agencies to close fixed year appropriation … closed and remaining balances canceled by the lapse date. All State agencies should review expiring grant documents to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2d-federal-m-year-reminderDunham Public Library – Claims Processing (2015M-15)
… audit was to examine the Library’s claims auditing process for the period October 1, 2013 through September 30, 2014. … Whitesboro Central School District voters. Appropriations for the 2014-15 fiscal year total approximately $1.1 million. …
https://www.osc.ny.gov/local-government/audits/library/2015/06/05/dunham-public-library-claims-processing-2015m-15Schenectady Municipal Housing Authority – Payroll (2014M-223)
… The Authority, which was established under New York State Public Housing Law, is governed by a seven-member Board …
https://www.osc.ny.gov/local-government/audits/public-authority/2014/09/12/schenectady-municipal-housing-authority-payroll-2014m-223East Irondequoit Central School District - Conference and Travel Expenditures (2019M-132)
… District: Could have saved $14,000 if it used government rates to reimburse for travel expenditures. Could have saved … consider following the government travel reimbursement rates. When possible, District officials should use NYS …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/27/east-irondequoit-central-school-district-conference-and-travelAlbany Parking Authority – Cash Collections (2016M-181)
… five-member Board of Directors, was established by the State Legislature to construct, operate and maintain …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/08/05/albany-parking-authority-cash-collections-2016m-181Gloversville Enlarged School District - Claims Auditing (2019M-244)
… claims paid prior to audit were allowable, supported and for appropriate purposes. Key Findings Signed checks were … the claims auditor audited and approved claims. Claims for 213 check disbursements totaling $845,215 were not … claims paid prior to audit were allowable supported and for appropriate purposes …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/gloversville-enlarged-school-district-claims-auditing-2019m-244Travel Advisory No. 14
… Name Description XII.7.A Responding to Voucher and Expense Report Audit Questions Updated to clarify that … the review of an expense report, the traveler’s supervisor and/or the agency’s finance office are responsible for … Chapter XII, Section 7.A – Responding to Voucher and Expense Report Audit Questions Chapter XII, Section 7.B - …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/14-gfo-updates-responding-audit-questions-voucher-denial-codesTown of Holland - Real Property Tax Exemptions (2018M-232)
… We reviewed 60 agricultural, veteran, disability and senior citizen exemptions totaling $2.5 million, on properties with a total assessed value of $16.4 million. Twenty-seven …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-holland-real-property-tax-exemptions-2018m-232Jamesport Fire District - Length of Service Award Program (2019M-05)
… [read complete report - pdf] Audit Objective Determine if District officials properly administer the length of … Determine if District officials properly administer the length of …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/04/19/jamesport-fire-district-length-service-award-program-2019m-05