Search

Briarcliff Manor Union Free School District - Procurement (2020M-173)

… officials used a competitive process to procure goods and services. Key Findings District officials generally used a competitive process to procure goods and services. However, they did not periodically seek competition for professional services. We tested 14 vendors paid a total of $3,961,336 and …

https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/briarcliff-manor-union-free-school-district-procurement-2020m-173

Hamilton Central School District – Procurement (2020M-168)

… District (District) officials sought competition for the purchase of goods and services not subject to competitive bidding. Key … District officials did not always seek competition for the purchase of goods and services not subject to competitive … School District District officials sought competition for the purchase of goods and services not subject to competitive …

https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/hamilton-central-school-district-procurement-2020m-168

Cherry Valley–Springfield Central School District – Financial Condition (2020M-156)

… Key Findings Officials effectively managed most aspects of financial condition. However, officials have not: Utilized …

https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/cherry-valley-springfield-central-school-district-financial-condition

Granville Central School District – Medicaid Reimbursements (2021M-90)

… revenues totaling $9,011, from 50 percent reimbursement of eligible costs. Key Recommendations Establish procedures …

https://www.osc.ny.gov/local-government/audits/school-district/2021/08/27/granville-central-school-district-medicaid-reimbursements-2021m-90

Naples Central School District – Network Access Controls (2020M-82)

… - pdf ] Audit Objective Determine whether Naples Central School District (District) officials ensured network access … Determine whether Naples Central School District District officials ensured network access …

https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/naples-central-school-district-network-access-controls-2020m-82

Harrisville Central School District – Claims Audit (2016M-215)

… October 31, 2015. Background The Harrisville Central School District is located in the Towns of Croghan and Diana … in St. Lawrence County. The District, which operates one school with approximately 440 students, is governed by an … Harrisville Central School District Claims Audit 2016M215 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/harrisville-central-school-district-claims-audit-2016m-215

Northeastern Clinton Central School District – Transportation State Aid (2024M-47)

… Central School District (District) officials applied for all applicable transportation State aid (transportation aid) for new bus acquisitions. Key Findings District officials did not accurately apply for all applicable transportation aid and was at risk of …

https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/northeastern-clinton-central-school-district-transportation-state-aid

Opinion 98-17

… that bear on the issues discussed in the opinion. PUBLIC HOUSING AUTHORITIES -- Officers and Employees (defense and indemnification by municipality) PUBLIC OFFICERS AND EMPLOYEES -- Legal Expenses (defense and indemnification by municipality of employees of a public housing authority) PUBLIC OFFICERS LAW, §18; PUBLIC …

https://www.osc.ny.gov/legal-opinions/opinion-98-17

About Statement No. 67 – Governmental Accounting Standards Board

… Board (GASB) Statement No. 67, Financial Reporting for Pension Plans : Establishes accounting and reporting standards for public pension systems. Defines the way public pension … Net Position or Statement of Changes in Plan Net Position. For more information on Statement No. 67, visit the GASB …

https://www.osc.ny.gov/retirement/employers/gasb/about-statement-no-67

Hagedorn Little Village School – Compliance With the Reimbursable Cost Manual

… whether the costs reported by Hagedorn Little Village School (HLVS) on its Consolidated Fiscal Report (CFR) were … preschool special education services. During the 2014-15 school year, HLVS provided four SED-funded, rate-based … preschool special education programs to 317 children from school districts located in Nassau and Suffolk counties. The …

https://www.osc.ny.gov/state-agencies/audits/2017/07/18/hagedorn-little-village-school-compliance-reimbursable-cost-manual