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Saratoga Springs City School District – Procurement (2023M-25)
… complete report – pdf] Audit Objective Determine whether Saratoga Springs City School District (District) officials … audit school saratoga springs …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/15/saratoga-springs-city-school-district-procurement-2023m-25South Kortright Central School District – Claims Audit (2023M-69)
… report – pdf] Audit Objective Determine whether the South Kortright Central School District (District) Board of … audit south kortright school …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/south-kortright-central-school-district-claims-audit-2023m-69Baldwin Union Free School District – Sexual Harassment Prevention Training (S9-23-17)
… any Board members. Of the 120 total individuals we tested (115 selected employees and all five Board members), 17 …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/10/06/baldwin-union-free-school-district-sexual-harassment-prevention-trainingLake Placid Central School District – Investment Program (2023M-94)
… Consider other legally authorized investment options when investing available funds. Had officials done so, the … and consider legality, safety, liquidity and yield when investing available funds. District officials generally …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/lake-placid-central-school-district-investment-program-2023m-94Lake Placid Central School District – Transportation State Aid (2023M-95)
… officials applied for all applicable transportation State aid for new bus acquisitions. Key Findings District officials … did not apply for all applicable transportation State aid for new bus acquisitions. As a result, District’s taxpayers will not benefit from the $18,842 in aid the District would have received upon State Education …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/lake-placid-central-school-district-transportation-state-aid-2023m-95North Tonawanda City School District – Information Technology (2023M-102)
… complete report – pdf] Audit Objective Determine whether North Tonawanda City School District (District) officials … audit school north tonawanda …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/north-tonawanda-city-school-district-information-technology-2023m-102DiNapoli: Syracuse City School District Teacher Pleads Guilty in Time Theft Scheme
… P. DiNapoli and the Onondaga County District Attorney William Fitzpatrick announced today that Jason Cecile of the … P DiNapoli and the Onondaga County District Attorney William Fitzpatrick announced today that Jason Cecile of the …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-syracuse-city-school-district-teacher-pleads-guilty-time-theft-schemeJustice Court Fund: Advisories
… [pdf] - Reporting liabilities under the Westchester County Photo Monitoring Program (Vehicle and Traffic Law § 1111-g) … Photo Violation Monitoring Systems Demonstration Program (New York Laws of 2019, Chapter 145) September [pdf] - 2020 …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-advisoriesState Agencies Bulletin No. 2240
… Workers’ Compensation leave. If the employee wishes to resume their 403(b) deductions, the agency must advise the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2240-suspension-403b-tax-sheltered-annuity-plans-employees-workersACDS, Inc. – Compliance With the Reimbursable Cost Manual
… in Plainview, New York, is an SED-approved provider of preschool special education services. During the 2013-14 … The State, in turn, reimburses the counties 59.5 percent of the tuition that the counties pay. SED sets the rates … ACDS’ tuition reimbursement rates. Remind ACDS officials of the pertinent SED requirements that relate to the …
https://www.osc.ny.gov/state-agencies/audits/2017/04/12/acds-inc-compliance-reimbursable-cost-manualSchool of Professional Studies – Controls Over Bank Accounts
… was fraud, waste, or abuse in the use of funds held in its bank accounts. Background The City University of New York … fiscal year 2009 to $17.5 million in fiscal year 2013, and its expenditures increased from $8.11 million to $16.5 … there was fraud waste or abuse in the use of funds held in its bank accounts …
https://www.osc.ny.gov/state-agencies/audits/2015/06/02/school-professional-studies-controls-over-bank-accountsHear 2 Learn PLLC – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by Hear 2 Learn PLLC (Hear 2 Learn) on its Consolidated Fiscal Report (CFR) … To determine whether the costs reported by Hear 2 Learn PLLC Hear 2 Learn on its Consolidated Fiscal Report CFR were …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/hear-2-learn-pllc-compliance-reimbursable-cost-manualMaintenance and Tuition Payments to the Lake Grove School and Mountain Lake Children's Residence
… Purpose To determine whether costs reported by the Lake Grove School (Lake Grove) and Mountain Lake Children's Residence (Mountain Lake) to the State … To determine whether costs reported by the Lake Grove School and Mountain Lake Childrens Residence to the SED and OCFS …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/maintenance-and-tuition-payments-lake-grove-school-and-mountain-lake-childrens-residenceExtra-Classroom Activity (2015-MR-5)
… to the following school districts: Deposit , Dryden , Greene , Ithaca , Laurens and Livingston Manor . Purpose of Audit The purpose of our … properly accounted for extra-classroom cash receipts and disbursements for the period July 1, 2013 through May 8, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/extra-classroom-activity-2015-mr-5Rensselaer City School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-153)
… the internal controls over extra-classroom activity funds for the period July 1, 2011, to February 28, 2013. Background … disbursements. Key Findings The Board established a policy for the activity fund, but is not adequate because it does … recordkeeping of the activity fund or for closing inactive clubs. The District has an internal auditor who provides …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/rensselaer-city-school-district-internal-controls-over-extra-classroomPawling Central School District – Selected Financial Activities (2012M-185)
… activities for the period July 1, 2010, through January 3, 2012. Background The Pawling Central School District is … tax certiorari claims from July 1, 2009 through June 30, 2012 from the general fund instead of using the tax …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/08/pawling-central-school-district-selected-financial-activities-2012m-185Port Jefferson Union Free School District – Information Technology (2014M-039)
… payments. Key Findings The Board has not established a computer use policy for employees to define appropriate user … an individual’s access rights to the District’s overall computer system. District management does not require any … Key Recommendations Adopt and implement a comprehensive computer policy for IT operations that includes guidelines …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/port-jefferson-union-free-school-district-information-technology-2014mArgyle Central School District – Internal Controls Over Payroll (2014M-051)
… District had established effective internal controls over payroll and leave accruals for the period July 1, 2012 … written policies and procedures for processing payroll. The bookkeeper’s payroll duties were not adequately segregated. The Business … Argyle Central School District Internal Controls Over Payroll 2014M051 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/argyle-central-school-district-internal-controls-over-payroll-2014m-051East Ramapo Central School District – Budget Review (B21-5-4)
The objective of this review was to provide an independent evaluation of the East Ramapo Central School Districts Districts proposed budget for the 202122 fiscal year
https://www.osc.ny.gov/local-government/audits/school-district/2021/05/05/east-ramapo-central-school-district-budget-review-b21-5-4Starpoint Central School District – Audit Follow-Up (2022M-101-F)
… accounts may not be detected and increased opportunities for users to make unauthorized or improper changes, … Board of Education (Board), that is responsible for managing and controlling the District’s financial and … is responsible, along with other administrative staff, for the District’s day-to-day management under the Board’s …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/05/starpoint-central-school-district-audit-follow-2022m-101-f