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Rochester Academy Charter School – Purchasing (2013M-144)
… our audit was to review the School’s purchasing practices for the period July 1, 2011, to March 1, 2013. Background The … in the City of Rochester, in Monroe County. The oversight for school operations is provided by the Board of Trustees … totaling $320,000 to determine if the disbursements were for school purposes, properly supported by a detailed …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/07/26/rochester-academy-charter-school-purchasing-2013m-144Ballston Area Recreation Commission – Board Oversight (2015M-269)
… examine oversight of the Commission’s financial operations for the period January 1, 2012 through April 30, 2015. … by the Commission’s voting membership. Expenditures for 2014 totaled approximately $136,000. Key Findings The Director did not maintain complete records to account for the fees collected from each program. The Director did …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/ballston-area-recreation-commission-board-oversight-2015m-269Credit for Previous or Military Service – Article 14 Benefits
… You may be able to obtain credit for your previous public employment or … that you claim all the service credit you are entitled to receive as early as possible, because records documenting … from a participating employer before that employer elected to participate in the Retirement System. To receive this …
https://www.osc.ny.gov/retirement/publications/1644/credit-previous-or-military-serviceAlexandria Central School District – Financial Condition (2016M-5)
… The Alexandria Central School District is located in the Towns of Alexandria, Orleans and Theresa in Jefferson County, and the Town of Hammond in St. Lawrence County. The District, which operates one …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/25/alexandria-central-school-district-financial-condition-2016m-5Hudson Housing Authority – Board Oversight (2016M-302)
… are segregated among employees or that increased managerial oversight is in place. Perform a deliberate and …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/10/28/hudson-housing-authority-board-oversight-2016m-302Akron Central School District – Controls Over Compensatory Time (2014M-24)
… Background The Akron Central School District is located in the Towns of Alden, Clarence and Newstead in Erie County, the Towns of Lockport and Royalton in Niagara County and the Towns of Alabama and Pembroke in …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/akron-central-school-district-controls-over-compensatory-time-2014m-24Connetquot Central School District – Financial Condition (2015M-98)
… The Connetquot Central School District is located in the Town of Islip, Suffolk County. The District, which is … balance that was not needed to finance operations, which, in effect, exceeded the statutory limit on unassigned fund … Ensure that the amount of unassigned fund balance is in compliance with statutory limits and develop a plan to …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/14/connetquot-central-school-district-financial-condition-2015m-98Sayville Union Free School District – Financial Condition and Cellular Telephones (2015M-86)
… activities and cellular telephone purchases and use for the period July 1, 2013 through August 31, 2014. … with approximately 3,000 students. Budgeted appropriations for the 2014-15 fiscal year were about $90 million. Key … and the claims auditor did not properly review the claims for proper and accurate charges. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/14/sayville-union-free-school-district-financial-condition-and-cellularFriendship Central School District –Procurement (2016M-175)
… Allegany County. The District, which operates one school with approximately 360 students, is governed by an elected … not always ensure that purchases were made in compliance with the requirements of this policy or require District … agent and claims auditor to regularly monitor compliance with the procurement policy and periodically report to the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/friendship-central-school-district-procurement-2016m-175Watertown City School District – Financial Condition (2016M-85)
… Background The Watertown City School District is located in the City of Watertown and the Towns of Le Ray, Pamelia, Rutland and Watertown in Jefferson County. The District, which operates eight … Key Findings The District overestimated appropriations in the adopted budgets by about 14 percent annually over the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/watertown-city-school-district-financial-condition-2016m-85Whitney Point Central School District – Extra-Classroom Activities (2016M-282)
… Purpose of Audit The purpose of our audit was to determine whether … is located in the Towns of Barker, Chenango, Lisle, Maine, Nanticoke and Triangle in Broome County; the Towns of … Board of Education. The extra-classroom activity fund had approximately $196,000 in receipts and $205,000 in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/whitney-point-central-school-district-extra-classroom-activities-2016mState Comptroller DiNapoli Releases School Audits
… , Van Hornesville-Owen D. Young Central School District , Wilson Central School District and the Windsor Central School … or a comment on a specific audit, please contact Brian Butry at 518-474-4015 or email: [email protected] … fund balance was 19 percent of budgeted appropriations. Wilson Central School District – Reserves and Fuel …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-2Virgil Fire District – Internal Controls Over Financial Operations (2012M-329)
… $215,255 for the 2013 fiscal year. Key Findings The Board does not provide adequate oversight of District financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/17/virgil-fire-district-internal-controls-over-financial-operations-2012m-329Medicaid Overpayments for Inpatient Care Involving Mechanical Ventilation Services
… 31, 2018. Background Mechanical ventilation is the use of a device to inflate and deflate a patient’s lungs. … or lost. Hospitals use International Classification of Diseases (ICD) procedure codes on their claims to report … 96 consecutive hours or more (i.e., four days or more) of mechanical ventilation, it may cause Medicaid’s payment to …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/medicaid-overpayments-inpatient-care-involving-mechanical-ventilation-servicesDiNapoli: School District Tax Levy Cap Below 2 Percent for Second Straight Year
… Property tax levy growth for school districts will be capped at 1.23 percent, down … financial impact of the COVID-19 pandemic, combined with a levy growth rate of 1.23 percent and below 2 percent for … spending, the state's 180,000 contracts, billions in state payments and public authority data. Visit the Reading Room …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-school-district-tax-levy-cap-below-2-percent-second-straight-yearOswego School District Public Library – Selected Cash Receipts (2013M-397)
… were approximately $1.2 million for the fiscal year ending June 30, 2013. Key Findings The School District has been …
https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397True North Rochester Preparatory Charter School – Contract Management (2014M-073)
… Purpose of Audit The purpose of our audit was to review the Board of Trustees’ oversight of management contracts for … and concise contract language, the School does not have a firm agreement detailing what services are included. School …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/07/11/true-north-rochester-preparatory-charter-school-contract-management-2014mWyandanch Union Free School District – Budget Review (B23-7-1)
… deficit, it must submit to the State Comptroller each year, starting with the fiscal year during which the school district is authorized to issue … the deficit obligations, and for each subsequent fiscal year during which the deficit obligations are outstanding, …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/04/07/wyandanch-union-free-school-district-budget-review-b23-7-1Software Management (2015-MR-3)
… community colleges: Corning Community College [pdf] , Finger Lakes Community College [pdf] and, Monroe Community … of nonbusiness and nonacademic related software on College computers, including gaming, instant messaging, …
https://www.osc.ny.gov/local-government/audits/community-college/2015/09/25/software-management-2015-mr-3Marlboro Central School District – District Officials’ Outside Business Activities (2014M-241)
… of our audit was to review the internal controls over the District’s financial activities for the period July 1, 2011 … through November 14, 2013. Background The Marlboro Central School District is located in the Town of Marlborough, Ulster … all professional service providers. … Marlboro Central School District District Officials Outside Business …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/06/marlboro-central-school-district-district-officials-outside-business