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Cost-Saving Ideas: School District Auditing – Claims/Deputy Claims Auditor
… and William J. Klohck, August 2006 (updated April 2013) "School District Accountability: Claims Auditor," State … Auditor Internal Auditor Audit Committee Return to School District Auditing – Roles, Responsibilities and …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-claimsdeputy-claims-auditorRochester Childfirst Network – Compliance With the Reimbursable Cost Manual
… preschool special education services. During the 2013-14 school year, RCN provided Preschool Special Education … to 56 children with learning disabilities from ten school districts in Monroe County. Monroe County pays tuition …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/rochester-childfirst-network-compliance-reimbursable-cost-manualSpotted Zebra Learning Center, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Spotted Zebra … rate-based preschool special education programs to 43 children from school districts located in Albany, … and Saratoga counties. The counties pay tuition to Spotted Zebra for these services using reimbursement rates …
https://www.osc.ny.gov/state-agencies/audits/2017/04/12/spotted-zebra-learning-center-inc-compliance-reimbursable-cost-manualExamples from GASB Statement 34 - Statement of Activities
… GASB Statement 34 included in this bulletin, copyright by the Governmental Accounting Standards Board, 401 Merritt 7, … by permission. Program Revenues Net (Expense) Revenue and Changes in Net Assets Functions/Programs Expenses Charges for Service Operating Grants and Contributions Capital Grants and Contributions Primary …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-activitiesChild Care Licensing and Inspection
… for the small day care centers, family day care homes and school aged child care centers. Key Findings The Office's … Maintenance and Tuition Payments to The Lake Grove School and Mountain Lake Children’s Residence (2009-S-90) … …
https://www.osc.ny.gov/state-agencies/audits/2014/08/14/child-care-licensing-and-inspectionCincinnatus Central School District – Fund Balance and Reserves (2014M-191)
… through April 17, 2014. Background The Cincinnatus Central School District provides education to children residing in … seven-member Board of Education. The District operates one school which has about 645 students and 190 employees. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/cincinnatus-central-school-district-fund-balance-and-reserves-2014m-191Charlotte Valley Central School District - Budget Review (B4-15-6)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/09/charlotte-valley-central-school-district-budget-review-b4-15-6Student Achievement Program
… that improve their school or community. The Submissions Form for 2025 Graduations and Moving-Up Ceremonies is now …
https://www.osc.ny.gov/student-achievementOpinion 2005-4
… or statutory amendments that bear on the issues discussed in the opinion. SCHOOL DISTRICTS -- BOCES (procedures for … employee benefit accrued liability reserve fund. To comply with the permissive referendum requirements, a BOCES should … procedures outlined in section 1804 of the Education Law and the voter approval requirements provided by section 1951 …
https://www.osc.ny.gov/legal-opinions/opinion-2005-4Camden Central School District - Claims Audit Process (2019M-124)
Determine whether claims were adequately documented for appropriate purposes and properly audited and approved before payment
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/camden-central-school-district-claims-audit-process-2019m-124Seminars for Local Officials
… Official Training Unit offers seminars for municipal and school district governing boards and other local officials … is offering a series of virtual seminars for municipal and school district governing boards and other local officials …
https://www.osc.ny.gov/local-government/academy/seminars-local-officialsVolunteer Firefighters – Travel and Conference Expense Management
… that vary depending on the location of the training school or course of instruction. See Appendix A for more …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/volunteer-firefightersGananda Central School District – Financial Condition (2014M-62)
… through January 8, 2014. Background The Gananda Central School District is located in Wayne County and is governed by … or increasing real property taxes. … Gananda Central School District Financial Condition 2014M62 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/04/gananda-central-school-district-financial-condition-2014m-62Long Beach City School District – Controls Over Cash Receipts (2016M-145)
… through December 31, 2015. Background The Long Beach City School District is located in Nassau County. The District, … procedures for handling cash receipts. … Long Beach City School District Controls Over Cash Receipts 2016M145 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/long-beach-city-school-district-controls-over-cash-receipts-2016m-145Lawrence Union Free School District – Financial Condition (2016M-52)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, … fiscal year were $98.6 million. Key Finding The Board and District management effectively managed the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/lawrence-union-free-school-district-financial-condition-2016m-52Deer Park Union Free School District – Bank Reconciliations (2016M-166)
… December 31, 2015. Background The Deer Park Union Free School District is located in the Town of Babylon in Suffolk … as a result of this audit. … Deer Park Union Free School District Bank Reconciliations 2016M166 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/deer-park-union-free-school-district-bank-reconciliations-2016m-166Beekmantown Central School District – Payroll (2017M-26)
… November 30, 2016. Background The Beekmantown Central School District is located in the Towns of Altona, … as a result of this audit. … Beekmantown Central School District Payroll 2017M26 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/14/beekmantown-central-school-district-payroll-2017m-26Opinion 95-30
… 1723-a of the Education Law, which governed investments by school districts, was silent as to the investment of the moneys of a school district public library. In addressing the authority … library was an agency of the sponsoring municipality or school district and could invest only in the types of …
https://www.osc.ny.gov/legal-opinions/opinion-95-30Opinion 96-17
… of commissioners determines it to be a "bonafide training school"; (2) may a fire district, pursuant to section 72-g, … and courses of instruction" for firefighters. If the school or course is outside the county in which the municipal … tuition fees incurred by the firefighter in attending the school or course. It has been stated that the purpose of …
https://www.osc.ny.gov/legal-opinions/opinion-96-17State Comptroller DiNapoli Releases State Audits
… government and provide taxpayers with better access to the financial workings of government. … An initial audit issued …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-state-audits