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Mount Vernon City School District – Procurement of Natural Gas (2019M-91)
… (District) Board and District officials procured natural gas at the most favorable terms and in the best interest of … The Board and District officials did not procure natural gas in accordance with New York State General Municipal Law … Board and District officials: Did not monitor the natural gas rates charged by the energy supply company (ESCO) or …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/15/mount-vernon-city-school-district-procurement-natural-gas-2019m-91United HealthCare Insurance Company of New York – Empire Plan Drug Rebates (Follow-Up)
… the implementation status of the two recommendations made in our audit report, United HealthCare Insurance Company of New York: Empire Plan Drug Rebates (Report 2014-S-62). Background The New York State Health Insurance Program (NYSHIP) provides health insurance …
https://www.osc.ny.gov/state-agencies/audits/2017/05/24/united-healthcare-insurance-company-new-york-empire-plan-drug-rebates-followBuffalo Academy of Science Charter School – School Building Lease (2013M-138)
… Jersey metropolitan area that did not have any apparent real estate experience. We also found that the terms and … Conduct site selection reviews and cost analysis for real estate transactions and ensure transparency in …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/buffalo-academy-science-charter-school-school-building-lease-2013m-138CVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service
… Objective To determine if CVS Health remitted commercial drug rebate revenue related to Empire Plan drug utilization in accordance with its contract with the …
https://www.osc.ny.gov/state-agencies/audits/2020/08/21/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-serviceUnited HealthCare – Empire Plan Drug Rebate Revenue (Follow-Up)
… the implementation status of the recommendation made in our audit report, United HealthCare: Empire Plan Drug … Rebate Revenue (2016-S-7). Background The New York State Health Insurance Program (NYSHIP) provides health insurance coverage …
https://www.osc.ny.gov/state-agencies/audits/2017/05/15/united-healthcare-empire-plan-drug-rebate-revenue-followOntario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) – Multiyear Planning and Software Management Audit Follow Up (2016M-249-F)
… report – pdf] | [read complete 2016 report – pdf] Purpose of Audit The purpose of our review was to assess the … released in December 2016. Background BOCES serves 25 school districts in an eight-county region and is governed by …
https://www.osc.ny.gov/local-government/audits/boces/2023/03/10/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-bocesOpinion 92-5
… rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court cases or statutory … may permit the installation of privately owned vending machines on school property for the use of school district …
https://www.osc.ny.gov/legal-opinions/opinion-92-5Opinion 99-6
… This opinion represents the views of the Office of the State …
https://www.osc.ny.gov/legal-opinions/opinion-99-6DiNapoli: Former Utica City School District Superintendent Pleads Guilty to Public Corruption
… pleaded guilty to the felony charge of public corruption for using taxpayer funds to help support a political campaign … using taxpayer money and school resources including labor, stamps, envelopes, and other supplies to send election … and is to be sentenced on April 19. LaPolla’s next court date is April 10. The consent order will be filed by the …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-former-utica-city-school-district-superintendent-pleads-guilty-public-corruptionGoshen Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-29)
… District (District) used District resources to provide the mental health component of the New York Safe Schools Against … in Education Act (SAVE Act) training requirement to staff. Key Findings The District did not provide mental health …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/goshen-central-school-district-mental-health-training-component-new-yorkEast Ramapo Central School District – Budget Review (B25-5-2)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to … of the Laws of 2016, as amended, the New York State (NYS) Department of Education (SED) is required to appoint up to … settled. Our review of District records, as of January 31, 2025, indicates the District will not use the $19.2 million …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/03/east-ramapo-central-school-district-budget-review-b25-5-2DiNapoli: Expansion of Farm-to-School Programs Depends on Innovation and Collaboration
… Hundreds of New York school districts are increasing children’s … may be limited by various challenges, according to a report issued today by State Comptroller Thomas P. … equity initiative focused on incorporating fresh, local, healthy foods into the daily diets of the scholars we serve …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-expansion-farm-school-programs-depends-innovation-and-collaborationCompliance With Special Education Regulations for the Provision of Services (Follow-Up)
… objective of our initial audit report, which was issued September 30, 2020, was to determine whether the DOE arranged …
https://www.osc.ny.gov/state-agencies/audits/2023/03/15/compliance-special-education-regulations-provision-services-followGloversville Enlarged School District - Claims Auditing (2019M-244)
… were not audited and approved prior to payment and 38 of 105 credit card charges totaling $16,664 were not … Section 2524. District officials generally agreed with our recommendations and indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/gloversville-enlarged-school-district-claims-auditing-2019m-244East Ramapo Central School District - Textbooks Loaned to Nonpublic School Students (2019M-171)
… and refer to annual textbook inventory records prior to filling textbook orders or ordering new textbooks. The Board …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/03/east-ramapo-central-school-district-textbooks-loaned-nonpublic-schoolHealth Sciences Charter School - Student Enrollment and Billing (2019M-99)
… [read complete report - pdf] Audit Objective Determine whether student enrollment and … education services. As a result, the School billed the Buffalo City School District (BCSD) $78,000 more than it … $7,400. Key Recommendations Periodically review tuition bills to ensure the billings have been calculated correctly. …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/07/26/health-sciences-charter-school-student-enrollment-and-billing-2019m-99Tuckahoe Common School District - Extra-Classroom Activity (ECA) Funds (2018M-229)
… activity (ECA) funds were deposited complete and in a timely manner, and whether all disbursements were properly … none of these clubs maintained sufficient documentation to determine how much was collected or that receipts were accounted for. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-extra-classroom-activity-eca-funds-2018mVillage of Shoreham – Board Oversight and Justice Court (2017M-152)
… Conduct a thorough audit of claims before authorizing payment, require the steward and building commissioner to …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/09/village-shoreham-board-oversight-and-justice-court-2017m-152Compliance With State Arts Education Requirements
… or 108 hours of instruction; and Have an SED approved Arts syllabus or a syllabus that aligns with SED's requirements. We examined the … 310 New York City students who attended 166 New York City public high schools. These 310 students were from the cohort …
https://www.osc.ny.gov/state-agencies/audits/2014/02/28/compliance-state-arts-education-requirementsPort Washington Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-33)
… District (District) used District resources to provide the mental health component of the New York Safe Schools Against … in Education Act (SAVE Act) training requirement to staff. Key Findings The District did not provide mental health …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/port-washington-union-free-school-district-mental-health-training