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Northeastern Clinton Central School District – Transportation State Aid (2024M-47)
… officials applied for all applicable transportation State aid (transportation aid) for new bus acquisitions. Key Findings District … did not accurately apply for all applicable transportation aid and was at risk of losing aid totaling $391,494. However, … officials applied for all applicable transportation State aid transportation aid for new bus acquisitions …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/northeastern-clinton-central-school-district-transportation-state-aidHow the Program Works – Contribution Stabilization Program
… determines an employer’s annual contribution according to its usual procedures. The CSP does not change these … if the employer is eligible to amortize or required to make a graded payment. If the normal contribution exceeds the … provided in November 2023 (for payment due by February 1, 2024), the interest rate for amounts you amortize will be …
https://www.osc.ny.gov/retirement/employers/csp/how-program-worksState Comptroller DiNapoli Releases Municipal & School Audits
… audit. North Creek Fire District – Board Oversight (Warren County) The board did not provide adequate oversight …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-audits-0Opinion 2006-7
… This opinion represents the views of the Office of the State Comptroller at the time … If the town board determines that it would secure the best price obtainable or most beneficial terms for an unneeded … provider may take into account the service provider’s capital cost for the acquisition of vehicles. In this …
https://www.osc.ny.gov/legal-opinions/opinion-2006-7Hagedorn Little Village School – Compliance With the Reimbursable Cost Manual
… costs reported by Hagedorn Little Village School (HLVS) on its Consolidated Fiscal Report (CFR) were properly … tuition that the counties pay. SED sets the rates based on financial information, including costs, that HLVS reports to SED on its annual CFR. To be eligible for reimbursement, reported …
https://www.osc.ny.gov/state-agencies/audits/2017/07/18/hagedorn-little-village-school-compliance-reimbursable-cost-manualHancock Central School District – School Lunch Operations (2015M-176)
… level for meals per labor hour (MPLH) is below industry averages. Key Recommendations Closely monitor … the MPLH and consider taking measures to move toward the industry standard. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/hancock-central-school-district-school-lunch-operations-2015m-176Edmeston Central School District – School Lunch Operations (2015M-174)
… to students were nutritious and prepared economically for the period July 1, 2013 through February 23, 2015. … five-member Board of Education. Budgeted appropriations for the school lunch fund for the 2014-15 fiscal year totaled approximately $262,000. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/30/edmeston-central-school-district-school-lunch-operations-2015m-174Bainbridge-Guilford Central School District – School Lunch Operations (2015M-172)
… was to determine whether District officials ensured that meals offered to students were nutritious and prepared … $501,900. Key Findings The District is serving nutritious meals to its students and the meals are prepared economically. The District’s productivity …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bainbridge-guilford-central-school-district-school-lunch-operations-2015mOversight of Horizon and Crossroads Juvenile Centers
… whether the New York City Administration for Children’s Services adequately operates Horizon and Crossroads Juvenile … safety of youth and staff and provide youth with required services. The audit covered the period from October 2018 … the New York City (NYC) Administration for Children’s Services (ACS) is charged with protecting and promoting the …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/oversight-horizon-and-crossroads-juvenile-centersLicensing and Monitoring of Proprietary Schools
… Education Department’s (Department) Bureau of Proprietary School Supervision (Bureau) is verifying that schools have … Data Survey (OEDS). The OEDS is included in each school’s catalog, which is provided to prospective students … also requires the Bureau to conduct an inspection of each school, including records they are required to maintain on …
https://www.osc.ny.gov/state-agencies/audits/2021/01/21/licensing-and-monitoring-proprietary-schoolsXII.5.I Prompt Payment Interest – XII. Expenditures
… requires the State to pay vendors promptly (within 30 days for most vendors, 15 days for qualified Small Business vendors. When the State … SFL §179-f requires the State to pay vendors within 30 days for most vendors, and 15 days for qualified Small … 179f requires the State to pay vendors promptly within 30 days for most vendors 15 days for qualified Small Business …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5i-prompt-payment-interestWestminster Community Charter School – Procurement of Professional Services (2016M-375)
… service contracts for the period July 1, 2014 through May 18, 2016. Background The purpose of our audit was to review … service contracts for the period July 1, 2014 through May 18, 2016. Key Findings The Board has not established adequate …
https://www.osc.ny.gov/local-government/audits/charter-school/2016/12/30/westminster-community-charter-school-procurement-professional-servicesMadrid-Waddington Central School District – Financial Condition (2015M-347)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period … the source of funds in the debt service fund and return to the general fund any amount that is not statutorily required to be in the debt service fund. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/madrid-waddington-central-school-district-financial-condition-2015m-347Lyme Central School District – Financial Condition (2016M-383)
… School District is located in the Towns of Brownville, Cape Vincent, Clayton and Lyme in Jefferson County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/lyme-central-school-district-financial-condition-2016m-383Hammondsport Central School District – Nonresident Tuition (2016M-248)
… the District’s nonresident tuition billing procedures for the period July 1, 2012 through June 16, 2016. Background … five-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $13.7 … correct attendance dates when calculating tuition bills for all students. Two home districts were underbilled by …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/hammondsport-central-school-district-nonresident-tuition-2016m-248Arkport Central School District – Payroll (2016M-338)
… one school with approximately 480 students, is governed by an elected five-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/arkport-central-school-district-payroll-2016m-338Port Byron Central School District – Network User Accounts (2021M-119)
… complete report - pdf ] Audit Objective Determine whether Port Byron Central School District (District) officials … Determine whether Port Byron Central School District District officials ensured …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/24/port-byron-central-school-district-network-user-accounts-2021m-119Indian Lake Central School District – Medicaid Reimbursements (2021M-150)
… report - pdf ] Audit Objective Determine whether the Indian Lake Central School District (District) maximized … Determine whether the Indian Lake Central School District District maximized …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/indian-lake-central-school-district-medicaid-reimbursements-2021m-150Springville-Griffith Institute Central School District – Access to Network and Information Applications (2021M-148)
… network user accounts. Properly restrict user permissions in the financial application. In addition, sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/07/springville-griffith-institute-central-school-district-access-network-andArgyle Central School District – Medicaid Reimbursements (2020M-171)
… maximized Medicaid reimbursements by submitting claims for all eligible Medicaid services provided. Key Findings The … not maximize Medicaid reimbursements by submitting claims for all eligible Medicaid services provided. The District … were submitted and reimbursed. Claims were not submitted for 1,251 eligible services totaling $26,637. Had these …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/argyle-central-school-district-medicaid-reimbursements-2020m-171