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Burnt Hills-Ballston Lake Central School District – Employee Benefit Plan Forfeited Funds (2023M-88)
… Ensure the administrator provided the year-end accounting of employees’ FSA and DCAP accounts, as required by the … reconcile FSA and DCAP activity to calculate the amount of forfeited funds that should be returned to the District. … Consult with legal counsel to ensure the proper use of forfeited funds returned by the administrator. District …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/13/burnt-hills-ballston-lake-central-school-district-employee-benefit-planPatchogue-Medford Union Free School District – Health Insurance Buyouts (2023M-21)
… requirements to determine if the program is implemented in the most prudent and cost-effective manner. At the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/patchogue-medford-union-free-school-district-health-insurance-buyoutsSandy Creek Central School District – Reserve Management (2023M-43)
… the Sandy Creek Central School District (District) Board of Education (Board) and District officials properly managed …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/sandy-creek-central-school-district-reserve-management-2023m-43Wheatland-Chili Central School District – Network Access Controls (2023M-7)
… IT security awareness training. Review and assess the need for 292 inactive network user accounts. In addition, the … timely and periodically review network user accounts for necessity. Work with BOCES to develop a written agreement …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/wheatland-chili-central-school-district-network-access-controls-2023m-7Kiryas Joel Village Union Free School District – Network User Account and Shared Network Folder Access (2023M-64)
… (PPSI). Key Findings District officials did not adequately secure user account access to the network and shared network … the network between June 2015 and August 2022. Adequately secure shared network folder access, resulting in users …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/kiryas-joel-village-union-free-school-district-network-user-account-andHuntington Union Free School District – Online Banking (2022M-178)
… and District officials did not meet all the requirements of General Municipal Law Section 5-A and must improve …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/huntington-union-free-school-district-online-banking-2022m-178DiNapoli: New York City's Finances on Solid Footing
… conditions, according to an analysis released today by New York State Comptroller Thomas P. DiNapoli at the annual meeting of …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-new-york-citys-finances-solid-footingNew York League for Early Learning, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by New York League for Early Learning, Inc. (NYL) on its … program, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable Cost Manual … is a New York-based not-for-profit organization authorized by SED to provide Special Education Itinerant Teacher (SEIT), …
https://www.osc.ny.gov/state-agencies/audits/2017/03/29/new-york-league-early-learning-inc-compliance-reimbursable-cost-manualDiNapoli: Preschool Special Education Provider Received Nearly $6 Million for Ineligible Expenses
… costs it reports to the state. It also runs a private day care, and early intervention and universal Pre-K programs … students. It was also a member of the eight-member Young Adult Institute Network, which also included YAI and the …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-preschool-special-education-provider-received-nearly-6-million-ineligible-expensesState Comptroller DiNapoli Releases Municipal & School Audits
New York State Comptroller Thomas P DiNapoli today announced the following local government and school audits were issued
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-audits-0Psychotherapeutic Evaluational Programs, Inc. dba Parsons Preschool – Compliance With the Reimbursable Cost Manual
To determine whether the costs reported by Psychotherapeutic Evaluational Programs Inc dba Parsons Preschool on its Consolidated Fiscal Reports
https://www.osc.ny.gov/state-agencies/audits/2019/12/16/psychotherapeutic-evaluational-programs-inc-dba-parsons-preschool-compliance-reimbursableState Comptroller DiNapoli Releases Municipal & School Audits
… occur. The clerk-treasurer also did not properly account for three bank account balances totaling $1.1 million on May … The supervisor also did not provide the board with records for the annual audit, as required. Had the accounting records … cases totaling $175,940 were excluded from the annual report. In addition, the court and trust register did not …
https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-municipal-school-auditsGeneral Brown Central School District - Building Renovation Project (2019M-21)
… [read complete report - pdf] Audit Objective Did the Board and District officials properly establish, monitor and account for the building renovation project? Noteworthy … established the budget for the three school buildings and garage renovation project. District officials ensured …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/05/general-brown-central-school-district-building-renovation-project-2019mOneonta City School District – Payroll (2017M-202)
… of compensation paid and benefits provided to employees for the period July 1, 2015 through May 23, 2017. Background … governed by a Board of Education. Budgeted appropriations for the 2017-18 fiscal year total $38.6 million. Noteworthy …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/08/oneonta-city-school-district-payroll-2017m-202Red Hook Central School District – Follow Up (2007M-66-F)
… Purpose of Review The purpose of our review was to assess the District’s progress, as of August 1, 2013, in implementing our recommendations in the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/10/red-hook-central-school-district-follow-2007m-66-fPotsdam Central School District – Payroll (2016M-161)
… The purpose of our audit was to evaluate the accuracy of payroll payments for the period July 1, 2014 through February … a result of this audit. … 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-161Southwestern Central School District – Claims Processing (2016M-356)
… Purpose of Audit The purpose of our audit was to review the District’s claims processing …
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)
… The South Orangetown Central School District is located in the Town of Orangetown in Rockland County. The District, which operates four schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/south-orangetown-central-school-district-claims-processing-2016m-104Niskayuna Central School District – Capital Improvement Fund (2019M-134)
… and ensured that work completed was within the scope of the project. We reviewed the project budget and all 136 … totaling approximately $4.9 million and all 56 project change orders totaling $315,366 for the audit period and … capital project. There were no recommendations as a result of this audit. … Determine whether District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/30/niskayuna-central-school-district-capital-improvement-fund-2019m-134Sachem Public Library – Claims Processing (2016M-327)
… Purpose of Audit The purpose of our audit was to examine the Library’s claims auditing process for the …
https://www.osc.ny.gov/local-government/audits/library/2016/12/02/sachem-public-library-claims-processing-2016m-327