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Eastern Suffolk Board of Cooperative Educational Services – Purchasing (2016M-194)
… Purpose of Audit The objective of our audit was to examine BOCES’ purchasing and asset disposal activity for …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/26/eastern-suffolk-board-cooperative-educational-services-purchasing-2016m-194Hicksville Union Free School District – Purchasing (2016M-34)
… Purpose of Audit The purpose of our audit was to examine the District’s purchasing practices for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/hicksville-union-free-school-district-purchasing-2016m-34Half Hollow Hills Central School District – Procurement (2016M-239)
… audit was to examine the District’s procurement procedures for the period July 1, 2014 through March 31, 2016. … seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $241 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/half-hollow-hills-central-school-district-procurement-2016m-239Rye Neck Union Free School District – Health Insurance Cost Savings (2022M-164)
… (District) could achieve cost-savings by offering a health insurance buyout incentive (buyout). Key Findings District … cost-savings by offering a buyout in lieu of health insurance coverage. Total savings could range between … audit school rye neck health insurance cost savings …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/rye-neck-union-free-school-district-health-insurance-cost-savings-2022mAppendix B – Selected Legal References Pertaining to the Audit of Claims Function – Improving the Effectiveness of Your Claims Auditing Process
… Law Section 64 and individual city charters Libraries – For public libraries – Education Law Section 259(1); For special district libraries refer to the enabling …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-b-selected-legal-references-pertaining-audit-claims-functionUrban Choice Charter School - Credit Card Expenditures (2019M-192)
… Determine whether School officials ensured credit card purchases were adequately supported and for appropriate purposes. Key Findings Credit card users did not always follow the School’s internal control policies. Forty percent of credit card purchases were not adequately supported. As a result, we …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/11/22/urban-choice-charter-school-credit-card-expenditures-2019m-192Croton-Harmon Union Free School District - Professional Services (2019M-51)
… Determine if District officials sought competition for procurement of professional services. Key Findings … $128,205 during the audit period. Have written agreements for four professional service providers who were paid $58,409 … the audit period. Key Recommendations Seek competition for all professional services. Enter into written agreements …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/croton-harmon-union-free-school-district-professional-services-2019m-51OnTECH Charter High School - Information Technology (2023M-71)
Determine whether OnTECH Charter High School (School) officials ensured information technology (IT) systems were adequately secured and protected against unauthorized use, access and loss.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/ontech-charter-high-school-2023-71.pdfDiNapoli Examines Fiscal Hurdles Facing Key NYC-Supported Agencies
… for numerous entities that are legally separate but can impact its budget. Today, State Comptroller Thomas P. … for numerous entities that are legally separate but can impact its budget …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-examines-fiscal-hurdles-facing-key-nyc-supported-agenciesChenango Valley Central School District – Audit Follow-Up (2022M-162-F)
… nine-member Board of Education (Board), responsible for managing and controlling financial and educational … and is responsible, along with other administrative staff, for District administration under the Board’s direction. The … PPSI and IT resources continued to have an increased risk for inappropriate access and compromise. We also reviewed …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/24/chenango-valley-central-school-district-audit-follow-2022m-162-fDiNapoli: Village Fiscal Stress Declines Again
… to four in 2014, two in 2015 and one in 2016; Ten villages moved out of fiscal stress in 2016; and Twenty-eight villages …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-village-fiscal-stress-declines-againThe Alcott School – Compliance With the Reimbursable Cost Manual
… (RCM). We audited costs that Alcott reported on its CFR for the year ended June 30, 2014. Background Alcott is an SED-approved, not-for-profit special education provider located in Westchester … bidding contracted services; and ensuring less than arm’s length transactions are disclosed on the CFR. Other Related …
https://www.osc.ny.gov/state-agencies/audits/2016/07/25/alcott-school-compliance-reimbursable-cost-manualAvoca Central School District – Payroll (2025M-14)
… of $13 million during the period July 1, 2022 through October 10, 2024. Audit Summary District officials generally … wages accurately during the period July 1, 2022 through October 10, 2024. We reviewed 35 employees’ salaries and wage … and wages accurately during the period July 1 2022 through October 10 2024 We reviewed 35 employees salaries and wage …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-payroll-2025m-14School of Professional Studies – Procurement Card and Travel Card Purchases
… Studies complied with the pertinent New York State and CUNY purchasing guidelines applicable to Procurement Card and Travel Card purchases. The audit covers the period April … the educational needs of working adults, organizations, and employers. In April 2014, CUNY SPS offered 15 degrees …
https://www.osc.ny.gov/state-agencies/audits/2015/02/25/school-professional-studies-procurement-card-and-travel-card-purchasesCost Reporting of Programs Operated by Gateway-Longview, Inc.
To determine whether the costs reported by GatewayLongview Inc Gateway to the State Education Department SED the Office of Children and Family Services
https://www.osc.ny.gov/state-agencies/audits/2014/12/30/cost-reporting-programs-operated-gateway-longview-incDiNapoli Releases Fiscal Stress Scores for 17 Cities
… designated as “susceptible to fiscal stress,” is the only city in the group to receive a stress designation. …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-releases-fiscal-stress-scores-17-citiesArea #12 – Information Technology Contingency Planning – Information Technology Governance
… can be restored whenever needed; and Storing backups in an offline and offsite location that meets the local …
https://www.osc.ny.gov/local-government/publications/it-governance/area-12-information-technology-contingency-planningDiNapoli Releases May State Cash Report
… May 31. To access the monthly cash report for additional detail, go to http://www.osc.state.ny.us/finance/cbr.htm . …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-releases-may-state-cash-reportAppointment of Claims Auditor – Improving the Effectiveness of Your Claims Auditing Process
… plays an important role in deciding whether or not the appointment of a claims auditing official would be beneficial … 3 See Records Retention Schedules published by the New York State Department of Education at …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appointment-claims-auditorMama Program, LLC – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Mama Program, LLC (Mama Program) on its Consolidated Fiscal Reports (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented … To determine whether the costs reported by Mama Program LLC on its Consolidated …
https://www.osc.ny.gov/state-agencies/audits/2020/12/29/mama-program-llc-compliance-reimbursable-cost-manual