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Unadilla Valley Central School District – Non-Resident Special Education Student Tuition (2022M-44)
… SED’s maximum allowable tuition rate. Consult with SED to obtain the guidelines for calculating a higher tuition … officials generally agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/unadilla-valley-central-school-district-non-resident-special-educationGreenwood Lake Union Free School District – Procurement and Claims Processing (2021M-147)
Determine whether Greenwood Lake Union Free School District (District) officials procured goods and services in a cost-effective manner and ensured claims were audited for accuracy and completeness.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/greenwood-lake-2021-147.pdfSchodack Central School District - Extra-Classroom Activities (2019M-85)
Determine whether extra-classroom activity funds (ECA) were adequately safeguarded and collections and disbursements were properly accounted for.
https://www.osc.ny.gov/files/local-government/audits/pdf/schodack-2019-85.pdfTown of Ephratah – Supervisor’s Records, Reports and Deposits (2016M-311)
… the Town’s internal controls over financial operations for the period January 1, 2014 through March 31, 2016. … million. Key Findings The bookkeeper, who maintains the accounting records for several other municipalities, told us … Supervisor did not ensure all deposits were made intact and in a timely manner. Key Recommendations Ensure the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-ephratah-supervisors-records-reports-and-deposits-2016m-311Greenville Central School District – Information Technology (2021M-156)
… confidentially to officials. Key Recommendations Ensure the acceptable use policy clearly states what is acceptable … use and implement procedures to ensure compliance with the policy. Periodically review user access and disable user …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/greenville-central-school-district-information-technology-2021m-156DiNapoli: Three Syracuse School District Employees Charged With Fraud in Scheme
… the Syracuse City School District’s after-school Twilight Program were arrested for engaging in several schemes to … Jason Cecile, Tina DeCarlo and Nichole Murray were charged with Defrauding the Government (Penal Law §195.20(a)(i)) and … Yorkers can report allegations of fraud involving taxpayer money by calling the toll-free Fraud Hotline at …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-three-syracuse-school-district-employees-charged-fraud-schemeMeridale Rural Fire District - Management of Fund Balance (2018M-178)
… Findings Unassigned fund balance increased from $66,600 to $134,300 (102 percent) from 2014 to 2017, which could fund over three years’ worth of … 39 percent less than budgeted appropriations from 2014 to 2017. The Board has not established any formal reserves or …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/11/30/meridale-rural-fire-district-management-fund-balance-2018m-178Information Technology Audits
… 2023 2022 2021 Information Technology Audits - 2023 BOCES Cattaraugus-Allegany-Erie-Wyoming BOCES Ontario-Seneca-Yates-Cayuga-Wayne-BOCES Orange-Ulster … Technology Audits - 2022 BOCES Delaware-Chenango-Madison-Otsego BOCES Nassau BOCES Tompkins-Seneca-Tioga BOCES …
https://www.osc.ny.gov/local-government/audits/information-technology-auditsOpinion 92-16
… for fire protection on behalf of a fire protection district. A town is authorized to lease property for town … providing fire protection to a town fire protection district. Accordingly, since it appears that a fire company …
https://www.osc.ny.gov/legal-opinions/opinion-92-16Accounting for Medicaid Reimbursements Paid by the Department of Health and the Resulting State Aid Deduction
Accounting for Medicaid Reimbursements Paid by the Department of Health and the Resulting State Aid Deduction
https://www.osc.ny.gov/files/local-government/publications/pdf/MedicaidReimbursements0414.pdfState Comptroller DiNapoli Releases School Audits
… and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-school-auditsGranville Central School District – Medicaid Reimbursements (2021M-90)
… for all eligible services provided. Review all unclaimed services and submit any eligible claims for …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/27/granville-central-school-district-medicaid-reimbursements-2021m-90Dolgeville Central School District – Fuel Monitoring (2023M-175)
… for or monitor fuel usage. As a result, 690 gallons of diesel fuel valued at $2,064 (23 percent) were not … inventory records or take a periodic physical inventory of diesel fuel on hand. Consequently, no fuel reconciliations were performed. A periodic reconciliation of purchases, usage and fuel on hand can determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/dolgeville-central-school-district-fuel-monitoring-2023m-175Elmira Heights Central School District - Nonresident Tuition (2019M-120)
… complete report - pdf] Audit Objective Determine whether District officials accurately and timely billed nonresident … tuition accurately and timely, they did not timely bill for nonresident students placed in the District. Key … for nonresident students placed at the District to the School Business Executive. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/elmira-heights-central-school-district-nonresident-tuition-2019m-120State Comptroller DiNapoli Releases School Audits
… a comment on a specific audit, please contact Brian Butry at 518-474-4015 or email: [email protected] . Bellmore … years, the district’s reported unrestricted fund balance at year- end exceeded the statutory limit. … fund balance declined 84 percent, from $8.4 million at the beginning of fiscal year 2012-13 to $1.4 million at …
https://www.osc.ny.gov/press/releases/2016/11/state-comptroller-dinapoli-releases-school-auditsAmityville Union Free School District – Extra-Classroom Activity Fund (2021M-87)
… activity (ECA) funds. Key Findings District officials did not properly collect, receipt, deposit and disburse ECA … Because officials did not issue duplicate receipts prior to the 2020-21 school year, neither officials nor we could … were properly collected, receipted and deposited in full. Only five deposits totaling $4,038, of the 150 …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/08/amityville-union-free-school-district-extra-classroom-activity-fund-2021mTown of Hamlin – Financial Oversight and Information Technology (2012M-197)
… The purpose of our audit was to determine if the Board and Supervisor provided adequate oversight over Town financial operations, accounting functions and information technology to properly account for and safeguard Town assets for the period January 1, 2010, …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-hamlin-financial-oversight-and-information-technology-2012m-197Remsen Central School District – Fund Balance and Reserves (2015M-306)
… Background The Remsen Central School District is located in the Towns of Remsen, Steuben, Trenton, Boonville and Forestport in Oneida County and the Towns of Ohio and Russia in Herkimer County. The District, which operates two schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/remsen-central-school-district-fund-balance-and-reserves-2015m-306XII.10.D Monitoring Moving Services – XII. Expenditures
… provides guidance on the requirements agencies must follow when procuring and paying for moving services from the Office … its specific move based upon the competitive hourly rates in the contracts. The contract allows users to further … occurrence. No charges are allowed for traffic delays that do not directly block access to the building. Taking the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10d-monitoring-moving-servicesWarsaw Central School District – Out-of-District Tuition Billing (2021M-140)
Determine if tuition billings for Warsaw Central School District (District) students enrolled in out-of-district programs were accurately calculated and properly supported.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/warsaw-2021-140.pdf