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Opinion 91-6

… vendors holding federal General Services Administration (GSA) contracts. General Municipal Law, §103 provides, in … exception, however, for purchases through federal GSA contracts (31 Opns St Comp, 1975, p 133, 1971 Opns St … 103 to permit purchases from vendors holding federal GSA contracts without compliance with State competitive …

https://www.osc.ny.gov/legal-opinions/opinion-91-6

Otego-Unadilla Central School District – Financial Condition (2013M-84)

… audit was to examine the District’s financial condition for the period July 1, 2011, to January 22, 2013. Background … elected members. The District’s budgeted expenditures for the 2012-13 fiscal year were $21.2 million. Key Finding … balances in unexpended surplus funds identified in this report in a manner that benefits District taxpayers, and …

https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/otego-unadilla-central-school-district-financial-condition-2013m-84

Horseheads Central School District – Financial Condition (2016M-138)

… Central School District is located in the Towns of Baldwin, Big Flats, Catlin, Erin, Horseheads and Veteran in …

https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/horseheads-central-school-district-financial-condition-2016m-138

Niskayuna Central School District – Financial Condition (2012M-218)

… Purpose of Audit The purpose of our audit was to examine the District’s financial …

https://www.osc.ny.gov/local-government/audits/school-district/2013/03/01/niskayuna-central-school-district-financial-condition-2012m-218

Bolton Central School District – Financial Condition (2013M-58)

… the Board appropriated more than $690,000 of unexpended surplus funds each year, for a total exceeding $2.1 million … the District has accumulated considerable unexpended surplus funds up to four times the amount allowed by statute. … However, the plan does not reduce the excessive unexpended surplus funds in a manner that benefits the taxpayers. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/bolton-central-school-district-financial-condition-2013m-58

Corinth Central School District - Medicaid Reimbursements (2019M-129)

… all Medicaid reimbursements to which it was entitled for services provided to eligible special education students. … to ensure Medicaid claims were submitted and reimbursed for all eligible services provided. Claims were not submitted and reimbursed for 273 eligible services totaling $16,910. Had these …

https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/corinth-central-school-district-medicaid-reimbursements-2019m-129

Holley Central School District – Financial Condition (2013M-342

… in operating surpluses, which caused unexpended surplus funds to significantly exceed the statutory limit each year. … appropriated fund balance to reduce the tax levy, these funds were not needed because the budgeting practices … surpluses. As a result, the District’s unexpended surplus funds exceeded the statutory limit of 4 percent of the …

https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/holley-central-school-district-financial-condition-2013m-342

East Ramapo Central School District – Budget Review (B25-5-2)

… the significant revenue and expenditure projections in the District’s adopted 2024-25 budget were reasonable. … voters approved a 1 percent tax levy increase in June 2024, multiple factors led SED to direct the … tax levy, which was ultimately approved by the Board in August 2024. SED’s order noted that the District has faced …

https://www.osc.ny.gov/local-government/audits/school-district/2025/04/03/east-ramapo-central-school-district-budget-review-b25-5-2

Dunkirk City School District – Financial Management (2017M-122)

… May 25, 2017. Background The Dunkirk City School District is located in the City of Dunkirk and the Towns of Dunkirk … operates six schools with approximately 2,000 students, is governed by a seven-member Board of Education. General …

https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/dunkirk-city-school-district-financial-management-2017m-122

Clifton-Fine Central School District – Financial Condition (2017M-297)

… 2017. Background The Clifton-Fine Central School District is located in the Towns of Clifton, Fine, Pitcairn and Russell in St. Lawrence County. The District, which is governed by an elected seven-member Board of Education, …

https://www.osc.ny.gov/local-government/audits/school-district/2018/03/23/clifton-fine-central-school-district-financial-condition-2017m-297

Franklinville Central School District – Financial Management (2017M-49)

Franklinville Central School District Financial Management 2017M49

https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/franklinville-central-school-district-financial-management-2017m-49

Alexander Central School District – Financial Condition (2015M-227)

… School District is located in the Towns of Alexander, Batavia, Bethany and Darien in Genesee County and the Town of …

https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/alexander-central-school-district-financial-condition-2015m-227

Windsor Central School District – Fuel Controls (2022M-133)

… officials established adequate internal controls over fuel credit card purchases and fuel inventory to help ensure fuel was used for District purposes and properly accounted … officials established adequate internal controls over fuel credit card purchases and fuel inventory to help ensure …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/windsor-central-school-district-fuel-controls-2022m-133

Valhalla Union Free School District – Network User Accounts (2022M-26)

… adequately managed network user accounts in order to help prevent unauthorized use, access and/or loss. Key … not adequately manage the District’s network user accounts to help prevent unauthorized use, access and/or loss. In addition to sensitive information technology (IT) control weaknesses …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/valhalla-union-free-school-district-network-user-accounts-2022m-26

Willsboro Central School District – Student State Aid (2023M-119)

… aid for special education students who received services in summer placements. Key Findings District officials did … aid for special education students who received services in summer placements. As a result, as of June 30, 2023, the District had not claimed $55,771 in State aid to which it was entitled, of which $52,640 would …

https://www.osc.ny.gov/local-government/audits/school-district/2024/02/02/willsboro-central-school-district-student-state-aid-2023m-119

Pembroke Central School District - Investment Program (2023M-130)

… investment program - legality, safety, liquidity and yield - when investing available funds. District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-investment-program-2023m-130

Syracuse City School District – Claims Audit Process (2016M-290)

… 31, 2016. Background The Syracuse City School District is located in the City of Syracuse, Onondaga County, and is a component unit of the City. The District, which operates 34 schools with approximately 21,000 students, is governed by an elected seven-member Board of Education. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/10/21/syracuse-city-school-district-claims-audit-process-2016m-290

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