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Mama Program, LLC – Compliance With the Reimbursable Cost Manual
… directly related to the special education program, and sufficiently documented pursuant to the State Education … Department’s (SED) Reimbursable Cost Manual (RCM) and the Consolidated Fiscal Reporting and Claiming Manual (CFR Manual). The audit focused primarily …
https://www.osc.ny.gov/state-agencies/audits/2020/12/29/mama-program-llc-compliance-reimbursable-cost-manualStandardized Forms – Travel and Conference Expense Management
… or charged to a local government or school district credit card). Meals – dates and types (breakfast, lunch or dinner) … with the official travel, for example, conference registration fees, if not prepaid. Net amount – the form … (Exemption Certificate) should be presented to hotels upon registration. Copies of this form can be obtained at the …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/standardized-formsAvoca Central School District – Payroll (2025M-14)
… corrective action. A written corrective action plan (CAP) that addresses the findings and recommendations in this … To the extent practicable, implementation of the CAP must begin by the end of the next fiscal year. For more information on preparing and filing your CAP, please refer to our brochure, responding to an OSC Audit …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-payroll-2025m-14Chenango Valley Central School District – Audit Follow-Up (2022M-162-F)
… report – pdf] [read complete 2023 report – pdf] Purpose of Review The purpose of our review was to assess the Chenango Valley Central School District’s (District) progress, as of November 2025, in implementing our recommendations in the … The purpose of our review was to assess the Chenango Valley Central …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/24/chenango-valley-central-school-district-audit-follow-2022m-162-fState Comptroller DiNapoli Releases Audits
… records and reports. The board also did not conduct, or contract for, an annual audit of the supervisor’s records or …
https://www.osc.ny.gov/press/releases/2022/08/state-comptroller-dinapoli-releases-auditsMember & Retiree E-News Archive — 2024
… For the latest retirement news and information, subscribe to … Retirement Security Month NYSLRS and Retirement Security The 3-Legged Stool Approach to Retirement Confidence … Applying for a NYSLRS Loan Retirees: COLA is Coming at the End of September August 2024 Featured Story: …
https://www.osc.ny.gov/retirement/publications/member-retiree-e-news-archive-2024Opinion 91-44
… (see Civil Service Law, §163[2],[4]; 4 NYCRR 73.1[b]-[i], 73.2). In either case, it appears that the statute and … as to whether elected fire district commissioners can be treated in the same manner as school board members so …
https://www.osc.ny.gov/legal-opinions/opinion-91-44June 2002: Advance Refunding Bonds
… by Local Finance Law section 11.00 and pays an assumed interest rate. Details are on the State Education … advance" of the actual redemption and placed in an escrow account pending the call date or maturity date of the old … to stretch-out the payments) or to achieve a present-value savings (A time-value analysis of the stream of debt service …
https://www.osc.ny.gov/local-government/publications/june-2002-advance-refunding-bondsCustodial Service Contract Procurement and Oversight
… effective in procuring the custodial service contracts it has in effect for the 2017–2020 and 2021–2028 fiscal years at the lowest … of services for which it was contracted. DOE currently has tools that capture cleaning and maintenance information, … effective in procuring the custodial service contracts it has in effect for the 20172020 and 20212028 fiscal years at …
https://www.osc.ny.gov/state-agencies/audits/2022/04/08/custodial-service-contract-procurement-and-oversightState Comptroller DiNapoli Releases Municipal & School Audits
… local government and school audits were issued. Town of Oxford – Procurement (Oswego County) Town officials did … approximately $93,000 that were selected for review - four laptop computers with a purchase cost totaling approximately $2,000 …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-auditsNorth Rose-Wolcott Central School District – Smart Schools Bond Act Allocations (2022M-116)
… for why they did not properly submit claims to obtain reimbursement for the District’s technology expenditures from …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/23/north-rose-wolcott-central-school-district-smart-schools-bond-actNiskayuna Central School District – Capital Improvement Fund (2019M-134)
… [read complete report - pdf] Audit Objective Determine whether District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/30/niskayuna-central-school-district-capital-improvement-fund-2019m-134Southwestern Central School District – Claims Processing (2016M-356)
… Purpose of Audit The purpose of our audit was to review the District’s claims processing … School District is located in the Towns of Busti, Ellicott and Harmony in Chautauqua County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/southwestern-central-school-district-claims-processing-2016m-356South Orangetown Central School District – Claims Processing (2016M-104)
… Purpose of Audit The purpose of our audit was to examine the District’s claims auditing … procedures to ensure that claims are adequately documented and supported, are for legitimate District purposes and are …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/south-orangetown-central-school-district-claims-processing-2016m-104Whitesboro Central School District – Claims Auditing (2016M-115)
… Purpose of Audit The purpose of our audit was to examine the District’s claims audit … is located in the Towns of Whitestown, Deerfield, Marcy and Trenton in Oneida County and the Town of Schuyler in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/whitesboro-central-school-district-claims-auditing-2016m-115Potsdam Central School District – Payroll (2016M-161)
… July 1, 2014 through February 29, 2016. Background The Potsdam Central School District is located in the Towns of Canton, Parishville, Pierrepont, Potsdam and Stockholm in St. Lawrence County. The District, … Potsdam Central School District Payroll 2016M161 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/potsdam-central-school-district-payroll-2016m-161Oceanside Union Free School District – Professional Services (2016M-281)
… audit was to examine the District’s procurement procedures for obtaining professional services for the period July 1, 2014 through April 19, 2016. … seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $147.2 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/oceanside-union-free-school-district-professional-services-2016m-281Guilderland Central School District – Cash Disbursements (2017M-29)
… Purpose of Audit The purpose of our audit was to review the District’s cash disbursement … is located in the Towns of Guilderland, Knox, New Scotland and Bethlehem in Albany County. The District, which is …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/guilderland-central-school-district-cash-disbursements-2017m-29Red Hook Central School District – Follow Up (2007M-66-F)
… in the audit report released in July 2007. Background The Red Hook School District is located in Dutchess and Columbia … Red Hook Central School District Follow Up 2007M66F …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/10/red-hook-central-school-district-follow-2007m-66-fQuestar III Board of Cooperative Educational Services – Information Technology Hardware Asset Inventory (2023M-166)
Determine whether Questar III Board of Cooperative Educational Services Questar BOCES information technology IT hardware assets were properly accounted for
https://www.osc.ny.gov/local-government/audits/boces/2024/03/01/questar-iii-board-cooperative-educational-services-information-technology-hardware